Artisans and owners of trade businesses are responsible for the payment of both their own social security contributions and those of their employees. If the incomes exceed the annually-fixed minimum amount, further contribution rates must be calculated.
The calculation of contributions exceeding the minimum is carried out by artisans and traders or by their intermediaries.
For the year 2019, the minimum annual income to be taken into consideration for the purposes of calculating the IVS contribution is 15,878 euro (INPS Circular no. 25 of 13 February 2019).
The calculation of the contributions exceeding the minimum can be carried out online by using the dedicated service.