Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed and Non-employed)
    Contributi sociali a carico dei lavoratori autonomi
    IT - Italy
    EUR
    Date
    Year
    1980/02/23
    2018/01/01
    2018/03/19 14:18:56

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    IT - Italy
    No Yes

    Taxpayers

    One who is engaged with regard to a client to provide something, at the cost of a fee, mainly by own work and without a relationship of subordination.
    Self-employed, owners/co-owners of family businesses and other family members who work in the family business.

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    24 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    101,427
    • Multiple caps:

    Surcharge

    Maternity leave
    • A % of the tax base :
    • A lump-sum amount :
    7.44
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs + d613cn
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    31,878
    1.8866 %
    4.4646 %
    2015
    31,293
    1.8942 %
    4.4079 %
    2014
    29,903
    1.8438 %
    4.2764 %
    2013
    29,548
    1.8415 %
    4.2378 %
    2012
    30,884
    1.9144 %
    4.4056 %
    2011
    28,476
    1.739 %
    4.1946 %
    2010
    27,243
    1.6979 %
    4.0951 %
    2009
    26,983
    1.7155 %
    4.1149 %
    2008
    29,621
    1.8148 %
    4.4039 %
    2007
    25,598
    1.5904 %
    3.843 %
    2006
    21,601
    1.395 %
    3.4786 %
    2005
    21,846
    1.4664 %
    3.7653 %
    2004
    20,268
    1.3994 %
    3.5758 %
    2003
    17,752
    1.2765 %
    3.2101 %
    2002
    17,374
    1.291 %
    3.2645 %
    2001
    15,698
    1.2086 %
    3.0313 %
    2000
    14,789
    1.1934 %
    2.9966 %

    Footnotes