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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 2011/01/01
Version date 2011/08/19
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 23 February 1980.

 
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

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

Comments


Comments

 

 
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: 9391.0  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

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
9.19 %  From 43,042.01  EUR/Natcur  To 93,622.00  EUR/Natcur
10.19 %  From 0.00  EUR/Natcur  To 43,042.00  EUR/Natcur

Health care

Unemployment
0.30 %  From 0.00  EUR/Natcur  To 93,622.00  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:


Comments
 
Tax due date

All contributions have to be paid to the INPS on a monthly basis using the F24 form.

 
Tax collector

 
Special features

 
Economic function







Comments

Rates and thresholds are related to industry rules.

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121a + d61122a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 39,147.00 EUR 2.49
2008 38,946.00 EUR 2.38
2007 35,755.00 EUR 2.22
2006 33,366.00 EUR 2.15
2005 32,035.00 EUR 2.15
2004 30,919.00 EUR 2.13
2003 30,463.00 EUR 2.19
2002 30,037.00 EUR 2.23
2001 28,915.00 EUR 2.23
2000 27,380.00 EUR 2.21

Comments