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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Contributi sociali a carico del lavoratore
Tax name in English Employees Social Security Contributions
Member State IT-Italy
Tax in force since 1980/02/23
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law n° 153 of 30 April 1969.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical


The rates depend on the position of the employee.

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer


Based on the assumption that the employee is an outbound.

Tax object and basis of assessment
Employees pay social security contributions for


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes


Benefits in kind are not taxable if they are within the amount of Eur 258.23. Above this threshold the full amount is taxable for social security purposes in charge of employee. Please consider that this is a general rule but each benefit should be analyzed as per our legislation because Italian law provides exemption for specific benefits. Income from sport and entertainment activities are subject to SS contribution in charge of the employee when the activity is performed within an employment relationship.

Income considered Domestic income
Worldwide income

Income considered is the one produced in Italy or abroad if the employee is in business trip or assigned in a country linked with Italy by a SS Agreement.

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees


Lot of these benefits have particular rules, so that they are taxable or not depending on the amount, the way they are granted to employees and so on…

Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child 43.82  EUR/National currency
Additional allowance for 2nd child 75.16  EUR/National currency
Additional allowance for 3rd child 162.25  EUR/National currency
Additional allowance for additional child
Additional allowance for old age dependents

The total allowance goes up to EUR 1,053.63 in case of 10 children.

Please consider that the employees have the right to receive a children care allowance. The amount depends on the number of family members and the income of the family. This allowance is calculated based on tables issued by the National Social Security Authorities. For your convenience we have considered an employee(blue collar) hired in a company performing its activity in the industrial sector. We have considered that the income earned is equal to EUR 40,078.19

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


The remuneration cap (€ 100,123.00 for 2014) is only for employees enrolled to the mandatory social security as of 1996.

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
9.19 %  From 0.00  EUR/Natcur  To 46,031.00  EUR/Natcur
10.19 %  From 46,032.00  EUR/Natcur  To 100,123.00  EUR/Natcur
10.19 %  From 100,124.00  EUR/Natcur  To  EUR/Natcur

Health care

0.30 %  From 0.00  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave




9.19 % or 9.49% from 0 Eur to 46,031.00 Eur; 10.19% or 10.49% from 46,032.00 Eur up to 100,123.00 Eur or up to the total remuneration (please refer also to our comments below).

Please note that our assumption is that the employee is a blue collar hired in a company who performs its activity in the industrial sector. In case of executive, the rate applicable is 9.19%.

Please also be informed that the cap is applicable only to employees enrolled to the mandatory social security as of 1996.

Please also note that the rate changes also in relation to the activity performed by the employer and to some specific rules (for example in case of assignment in a country without SS Agreement with Italy).

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Tax due date

All contributions have to be paid to the INPS on a monthly basis, using the F24 form, the 16th day of the following month by the employer.

Tax collector
Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d61121a + d61122a

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 37,659.00 EUR 2.33
2011 37,644.00 EUR 2.30
2010 37,854.00 EUR 2.36
2009 37,755.00 EUR 2.40
2008 38,494.00 EUR 2.36
2007 35,555.00 EUR 2.21
2006 33,215.00 EUR 2.14
2005 31,805.00 EUR 2.13
2004 31,020.00 EUR 2.14
2003 29,881.00 EUR 2.15
2002 29,677.00 EUR 2.20
2001 28,615.00 EUR 2.20
2000 27,114.00 EUR 2.19