en
NOMECOGNOME

You are in

Calculation of contributions exceeding the annually established minimum legal amount

Claim for calculation of earned income. If it exceeds a minimum amount established annually, it is necessary to calculate and pay additional contributions.
Addressed to:
Categories
Administrations, Institutions, and Companies- Artisans and Traders- Intermediaries and consultants
Fund of membership
-
Age
-

Publication: 29 July 2024

What is it?

Artisans and traders are required to pay social security contributions for themselves and their employees to a fixed minimum extent.

If the income earned exceeds a minimum amount set each year, additional contributions must be calculated and paid.

Who is it aimed at?

The calculation of contributions exceeding the minimum is carried out by artisans and traders, also through their intermediaries.

How does it work?

For 2024, the minimum annual income to be considered for calculating the IVS contribution is 18,415 euro (INPS circular No. 33 of 7 February 2024).

The calculation of contributions exceeding the minimum can be made online using the dedicated service.

These might interest you

  • Opening, change, closure of company/activity Wage compensation fund and retraining of personnel

    Access to services as a company or consultant

    The service allows companies, consultants and category associations to view and manage services.