Sommario
Social security security non employed workers 2025
Establishment of the contribution rates, the floor and cap values of calculation base of the contributions for the year 2025 due by the non employed workers (referred to in Article 2, paragraph 26, of Law no. 335/1995)
| Type of report | IVS | Maternity burden | Unemployment burden | Total |
|---|---|---|---|---|
| Coordinated and continuous collaborators | 33% | 0,72% | 1,31% | 35,03% |
| Professionals | 25% | 0,72% | 0,35% | 26,07% |
| Pensioners and members of other pension schemes | 24% | 0,72% | 1,31% | 26,03% |
For the year 2025, the income cap is EUR 120,607.00 and the floor is EUR 18,555.00.
Obligation to employ disabled people
For employers and their intermediaries, January 31st is the deadline for the filing of the employment report (so-called Pid) for the purposes of the fulfilment required by the legislation on employment of disabled persons.
| Company size | Number of disabled employees |
|---|---|
| 15 to 35 employees | 1 |
| 36 to 50 employees | 2 |
| Over 50 employees | 7% of eligible workers |
Since the entry into force of the Consolidated Law on Contracts (Legislative Decree 81/2015), the vacancies can be filled through an employment relationship on a temporary basis, using the services of an employment agency authorised by the Ministry of Labour.
Tourism: Special Supplementary Treatment
The Budget Law 2025 (L. 207/2024) provided, also for 2025, for the extra treatment, linked to night and holiday overtime, of workers in the tourism sector.
The supplementary allowance is paid by the employer upon request of the employee, who certifies in writing that they have not produced employment income, in the 2024 tax year, in excess of EUR 40,000, even from more than one employer and even if deriving from work in sectors other than tourism – and covers a period up to 9 months.
For the definition of night work and overtime work, reference must be made to labour law:
- overtime work: work performed over and above normal working hours as defined in Article 3 and thus that set at 40 hours per week or otherwise established by the collective bargaining agreement applied;
- night period: a period of at least seven consecutive hours including the interval between midnight and 5 a.m;
- nightworker: any worker who during night time performs at least three hours of his daily working time in the normal way; any worker who performs during night time at least part of his working time according to the rules defined by collective labour agreements.
ISAC: Synthetic Indices of Contributive Reliability
Art. 1 par. 5 – 10 of DL 28.10.2024 no. 160, conv. L. 20/12/2024 no. 199, provided for the introduction of the synthetic indexes of contributory reliability (ISAC), in order to promote compliance with the obligations on contributory matters.
The ISAC are aimed at business, arts and professions operators and are designed to identify and prevent the evasion of taxable bases from taxation and will be drawn up by first selecting two economic sectors among those with a higher risk of tax evasion and avoidance.
The ISAC for the first two sectors will be approved by a decree of the Minister of Labour, in agreement with the Minister of Economy and Finance, after consulting INPS and the National Labour Inspectorate (INL), by 31/12/2025.
This decree will also establish:
- the rewards to be applied;
- the criteria and modalities for the periodic updating of ISACs;
- exclusions from the applicability of indices for certain types of taxpayers
ISACs will become operational from 2026 and a gradual extension of ISAC to at least six additional sectors at risk of tax evasion and avoidance is planned by 31/08/2026.