What is the total INPS rate for employees?

For employees in general industry and commerce the total is roughly 33% of gross salary: about 9.19% paid by the worker and about 23.81% by the employer. The worker share rises by 1% on income above an annual threshold.

What is the gestione separata?

It is the INPS fund for freelancers and professionals without a dedicated cassa. The rate is about 26.07% for those with no other social-security cover and about 24% for pensioners or those already covered elsewhere.

How is the gestione separata split?

By convention one third of the contribution falls on the worker and two thirds on the client when a client relationship exists. Self-employed professionals invoicing directly typically add the contribution to their invoice.

Is there a contribution ceiling?

Yes. The gestione separata applies up to an annual massimale (about 119,650 EUR); income above it is not subject to the contribution. The employee +1% threshold is a separate annual figure.

Are these rates exact?

They are standard reference rates. The exact aliquote depend on your sector, contract type, and the tax year, so treat the output as a close estimate and confirm with INPS or your payroll provider.

Italy INPS Contribution Calculator

INPS (Istituto Nazionale della Previdenza Sociale) collects Italy’s social-security contributions that fund pensions and welfare. The rate and split depend on whether you are an employee under lavoro dipendente or a freelancer in the gestione separata. This calculator handles both regimes.

How it works

Lavoro dipendente: total contributions are about 33% of gross salary. The employee pays roughly 9.19% (plus an extra 1% on income above the annual threshold of about 55,008 EUR) and the employer pays roughly 23.81%.

Gestione separata: a single rate applies to income up to the annual massimale (about 119,650 EUR) — about 26.07% if you have no other social-security cover, or about 24% if you are a pensioner or already covered. By convention one third is borne by the worker and two thirds by the client.

Example

A freelancer in the gestione separata earning 30,000 EUR with no other cover owes 30,000 × 26.07% = 7,821 EUR. Of that, about 2,607 EUR is the worker’s third and about 5,214 EUR is the client’s two-thirds.

Notes

These are standard reference rates. Sector-specific aliquote, apprenticeship rates, and yearly updates can change the exact figures, so use the result as a close estimate. All processing runs locally in your browser.