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).