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Calculation of contributions exceeding the annually established minimum legal amount

This service allows you to calculate, in the event of exceeding the minimum amount established annually, the contributions due based on the minimum income stipulated by law for persons enrolled in the schemes for artisans and traders.
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Administrations, Institutions, and Companies- Artisans and Traders- Intermediaries and consultants
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Social Security Box for Clients of the Separate Pension Scheme

Social Security Box for Artisans and Traders

Publication: 29 July 2024 Latest update: 21 May 2025

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 2025, the minimum annual income to be considered for calculating the IVS contribution is 18.555,00 euro (INPS circular No. 38 of 7 February 2025 (in Italian)).

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

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