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The contribution rate is a percentage applied to the taxable salary with reference to each insurance scheme. The sum of all applicable insurance schemes for each category of worker (IVS, DS, sickness, earning supplement fund – CIG) determines the overall rate.
The contribution rate for pension purposes ('IVS': disability, old age and survivors) for employees insured under the employees pension scheme ('AGO' compulsory general insurance scheme) is 33 %.
Special arrangements other than AGO with different pension contribution rates are:
- the Pension Fund for members of the 'Istituto Postelegrafonici' (Postal Workers' Institute – IPOST);
- the flight crew scheme ('Fondo Volo') (depending on length of insurance and whether or not they belong to supplementary pension funds;
- Show business workers pension scheme (only for ballet dancers, dancers, choreographers, etc.).
The rates of financing for social insurance schemes (sickness, maternity leave, etc.) and other social security insurance may be excluded or may be payable to varying degrees depending on the production sector to which the company belongs. The factors that generally contribute to determining the overall contribution rate when certain conditions are met are:
- business activity (industry, commerce, construction, stone, agriculture, fisheries, mining, etc.);
- company size (size limits for craft businesses, more or less than 15 employees for the special wage compensation scheme (CIGS);
- the legal form of the undertaking (cooperative company, body governed by public law, etc.);
- the worker's status (workman or labourer, employee, sales operator, manager, apprentice, etc.);
- the particular characteristics of the worker and the type of employment relationship (member of a cooperative, home worker, member of a religious order, family member of the owner, permanent/non-permanent employee, etc.).
Part of the contribution is paid by the worker and the other by the employer. However, the employer is the only person required by law to pay the contribution due, by recovering the employee's share directly from the payslip when the monthly earnings are calculated (right of recoupment).
The employer may exercise the right of recoupment to the employee's share only at the end of the current pay period. Arrears of contributions cannot be recouped, except in the case of arrears due by contract or by law.
For example, if, as an employer, you have to pay arrears of contributions for an undeclared worker, as a result of an inspection or voluntary disclosure, you must bear the full contribution burden and you cannot retain the employee's contribution.