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Generic Tax Name Social security contribution (Self-employed and Non-employed)
Tax name in the national language Contributi sociali a carico dei lavoratori autonomi
Tax name in English Social Security Contributions by self-employed and non-employed persons
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Law n° 33 of 1980/02/23.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope
 
Taxpayers
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

Comments

Bases and Rates change in relation to the activity performed.


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

Comments

This comment is based on the assumption that the employee is an outbound.



Comments

Self-employed, owners/co-owners of family businesses and other family members who work in the family business.

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








Comments

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























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

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












Comments


Comments
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 76718.0  EUR/Natcur
Cap in % of the tax base:

Reduction

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

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

Credits
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


Comments

A threshold is provided by law for the remuneration cap which is equal to € 15,516.00 for 2014.

Workers up to 21 years old apply a lower rate.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
22.29 %  From 0.00  EUR/Natcur  To 46,031.00  EUR/Natcur
23.29 %  From 46,031.01  EUR/Natcur  To 76,718.00  EUR/Natcur

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Pensions

22.20 or 22.29% up to Eur 46,031.00

23.20% or 23.29% from Eur 46,031.01 to Eur 76,718.00


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount: 7.44  EUR/Natcur
A percentage of income:
A tax surcharge:
Comments

The lump-sum surcharge is for maternity leave.

Contributions are calculated on a minimum amount of income equal to Eur 15,516.00.




Comments
 
Tax due date

Contribution payments are made through the F24 tax form.

 
Tax collector
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61131a + d61132a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 29,398.00 EUR 1.82
2011 28,996.00 EUR 1.77
2010 28,689.00 EUR 1.79
2009 28,550.00 EUR 1.81
2008 29,100.00 EUR 1.78
2007 26,996.00 EUR 1.68
2006 24,293.00 EUR 1.57
2005 21,841.00 EUR 1.47
2004 20,784.00 EUR 1.43
2003 18,287.00 EUR 1.31
2002 16,714.00 EUR 1.24
2001 16,104.00 EUR 1.24
2000 16,674.00 EUR 1.34

Comments