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Administrations, Institutions, and Companies- Artisans and Traders- Intermediaries and consultants
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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.