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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Contributi sociali a carico del datore di lavoro
Tax name in English Employers 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
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° 153 of 30 April 1969.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Tax base for SS purposes is usually calculated on the basis of the tax rules.

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

Comments

Different rates depending on employees’ role in the company  sector of activity of the company, number of employees, Collective Agreement in force, durationof the contract in force between employee and employer (e.g indefinite/definite contract).


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

Comments

Based on the assumption that the employee is an outbound.



Comments

 

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








Comments

Severance indemnity fund.


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

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























Comments

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
Comments

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 Employers












Comments

Benefit 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.

Lot of this benefit has particular rules, so that they are taxable or not depending on the amount, the way they are granted to employees and so on…



Comments
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
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

Reference is made to the employees template. Please note that the children care, named assegno familiare is in charge of our National Social Security Authorities.


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 Employers are tax deductible Yes No


Comments

Taxable basis is capped only for the employees enrolled to the mandatory social security as of 1996. Please also consider that the cap is applicable only for IVS (pension and illness). Cap is applicable only for pension contributions.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions
%  From 0.00  EUR/Natcur  To 100,123.00  EUR/Natcur

Health care

Unemployment
1.31 %  From 0.00  EUR/Natcur  To 100,123.00  EUR/Natcur

Child care
0.68 %  From 0.00  EUR/Natcur  To 96,149.00  EUR/Natcur

Work-related illnesses and/or accidents
2.22 %  From 0.00  EUR/Natcur  To 96,149.00  EUR/Natcur

Education leave

Maternity leave
0.46 %  From 0.00  EUR/Natcur  To 96,149.00  EUR/Natcur

Others

Comments

Pensions:

33% less the employee quota (9.19% or 9.49%) from 0.00 EUR to 100,123.00 EUR.

Benefit in kind are not taxable if they are within the amount of eur 258.23. Up this cap the full amount is taxable for social security purposes in charge of employee. Furthermore we considered a company performing its activity in the industry sector with  a number of hired employees higher than 50. We are assuming that the employee is a blue collar.

For minor contribution no cap is applicable.


Special surcharges

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



Comments
 
Tax due date

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

 
Tax collector

 
Special features

 L. 190/2014 (par. 118 - 123)

In order to promote forms of stable employment,  private employers, with the exception of the agricultural sector, and with reference to the open-ended contracts with the exception of apprenticeship contracts and contracts for domestic work, starting from 1 January 2015 in respect of contracts not later than 31 December 2015, are entitled, for a maximum period of thirty-six months without prejudice to the calculation rate of pension benefits, to the exemption from the social security contributions payable by employers, with the exception of premiums and contributions due to INAIL, up to a maximum  exemption of  € 8,060 on an annual basis.

Employers are entitled to the exemption  only for open-ended contracts with the exception of workers employed under open-ended contracts at  any other employer in the six months before.

Employers are not entitled to the exemption  with reference to workers for whom the benefit referred to has already been benefited in relation to the previous permanent employment.

This exemption  cannot be combined with other exemptions or reductions in rates of financing required by law.

 

Employers in the agricultural sector are entitled to the exemption from the social security contributions described with reference to the open-ended contracts from 1 January 2015 in respect of contracts not later than 31 December 2015, with the exception of apprenticeship contracts. 

Employers are not entitled to the exemption for  for workers  with open-ended contract in the year 2014  and for temporary workers enrolled in the lists of names for a number of days of work not less than 250 days with reference to the calendar year 2014.

Other conditions are provided in art. 1 par. 118, 119, 120, 121 L. 190/2014.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111a + d61112a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 145,703.00 EUR 9.02
2011 145,640.00 EUR 8.89
2010 142,273.00 EUR 8.86
2009 142,062.00 EUR 9.03
2008 144,337.00 EUR 8.84
2007 137,207.00 EUR 8.52
2006 127,044.00 EUR 8.20
2005 124,108.00 EUR 8.33
2004 120,059.00 EUR 8.29
2003 115,013.00 EUR 8.27
2002 108,706.00 EUR 8.07
2001 103,693.00 EUR 7.98
2000 99,524.00 EUR 8.03

Comments