Contributi INPS (lavoro dipendente)
Calculez les cotisations INPS employeur et salarié sur le salaire brut et le coût entreprise.
Data verified · May 2026
Who pays INPS contributions on an Italian salary?
Both parties. The employee bears a 9.19% pension (IVS) share withheld from each payslip, while the employer bears roughly 29-30% depending on the sector. The employer remits the full amount to INPS through form F24, together with the monthly UniEmens report. This calculator splits the two burdens line by line.
Source: Law 335/1995 ; INPS Circular 23/2025. · updated 2026
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Everything about Contributi INPS (lavoro dipendente)
📋Overview+
Estimates Italian social security (INPS) contributions on a private-sector employee's gross monthly salary: the employer share (roughly 29-30% depending on sector), the 9.19% employee pension share, the total company cost and the estimated net before income tax (IRPEF).
💡 Best practices
- Annual figures assume 13 monthly payments (tredicesima); many commerce and tourism contracts add a 14th.
- INAIL accident insurance (roughly 0.4% to 13% by risk class) is billed separately and is not included here.
- The estimated net is before IRPEF and regional/municipal surtaxes — actual take-home pay is lower.
📖User guide+
How to use this calculator
- 1
Enter the gross monthly salary.
- 2
Read the employer and employee contribution lines.
- 3
Review the monthly company cost and the estimated net.
📚Glossary+
- IVS
- Pension insurance (invalidity, old age, survivors): 23.81% employer + 9.19% employee, 33% in total under Law 335/1995.
- UniEmens
- Monthly electronic report each employer files with INPS detailing every employee's pay and contributions.
- Cuneo fiscale
- The tax wedge: the gap between what the company pays and what the employee takes home.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
Law 335/1995 ; INPS Circular 23/2025.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Contributi INPS (lavoro dipendente)
Who pays INPS contributions on an Italian salary?+
Both parties. The employee bears a 9.19% pension (IVS) share withheld from each payslip, while the employer bears roughly 29-30% depending on the sector. The employer remits the full amount to INPS through form F24, together with the monthly UniEmens report. This calculator splits the two burdens line by line.
Which exact rates does this calculator apply?+
IVS pension at 23.81% employer plus 9.19% employee (33% total, Law 335/1995), sickness at 2.22% (commerce), maternity 0.46%, NASPI unemployment 1.61%, CUAF family allowances 0.68%, plus wage-guarantee funds: CIG 0.90% in industry or the solidarity fund 0.50% in commerce. The default profile is a commerce-sector employee.
Is there a contribution ceiling (massimale)?+
Yes, in law: the massimale contributivo is €119,650 for 2025, revalued yearly on ISTAT indices, but it only applies to workers first insured after 1 January 1996 (Dini reform). Above it, only a 1% + 1% solidarity levy remains. This simulator applies the full rates to the entire gross salary you enter.
When are INPS contributions actually paid?+
Monthly, at source. The employer pays by the 16th of the month following the pay period using form F24 and files the UniEmens flow. Unlike self-employed professionals in the Gestione Separata, who settle through June and November instalments with their tax return, employees never pay INPS directly.
Does the estimated net equal actual take-home pay?+
No — that is the most common misreading. The estimated net only deducts the 9.19% employee contribution. Italian personal income tax (IRPEF, progressive 23-43%) and regional and municipal surtaxes still apply, while tax credits and the temporary contribution relief for lower earners (Law 207/2024) can push the real net back up.