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Calculation of contributions

Publication: 10/12/2020 Last update: 17/05/2023

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In order to determine the amount which, as an employer, you must pay to the National Institute for Social Security (INPS) every month, by way of contributions for the employee, you need to know:

  • the contribution rates to apply to the social security assessment;
  • the amount of the employee's gross earnings (social security assessment);
  • any benefits (reductions and exemptions) payable;
  • the amount of benefits you have advanced to the worker on behalf of the INPS.

Contributions due

The social security contribution (amounts owed by the employer) is calculated by applying certain rates to the gross wage (taxable social security), always in accordance with certain minimum rates of taxable remuneration laid down by law.

Contributory benefits and advance benefits to the worker on behalf of the INPS

The amount of the benefits advanced by the employer on behalf of the INPS (sickness, maternity benefits for the household) together with any contributory benefits (relief and exemption from paying contributions) is regarded as sums receivable by the employer.

Contributions payable

The contributions actually paid are calculated as sums owed by the employer minus the sums credited to the employer. Contribution benefits for subsidised recruitment are generally granted by directly reducing the contribution rate.

Online service for calculating contribution rates

The calculation of contribution rates function on the Business Services and Consultants website can be used to calculate contribution rates. You can access this utility by selecting the UniEmens option from the service menu after authentication.

The application is aimed at private sector employers or their intermediaries and allows the calculation of the rate to be simulated on the basis of the contribution characteristics of the company and the contribution profile of the worker.

Relevant legislation

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