What is INPS (Italy)?
INPS (Istituto Nazionale della Previdenza Sociale) runs Italian social security. For employees, the FPLD contribution is 33.00% of gross pay in total, of which 9.19% is the employee share.
Finn does your books in Italy
AccountsOS runs full accounting for Italy businesses, tax, deadlines and invoicing, in plain English. Ask Finn about yours, no signup needed.
Current Rate (Monthly payment by F24, with 2026 values set by INPS circulars)
FPLD 33.00% in total, employee share 9.19%, employer pays the remainder
Example
An employee on €2,000 gross has an employee share of €183.80 (9.19%). The total FPLD contribution on that pay is €660 (33%). Minor funds add to the employer cost.
How INPS (Italy) works in Italy
The total employer cost including minor funds is typically about 30% of gross pay, but the exact figure depends on the sector. Finn does not hardcode a single employer percentage. The employer figure needs a check against the sector table in the current INPS circular.
For 2026, INPS sets a minimum daily pay of €58.13 and a contribution ceiling of €122,295 for employees who started contributing after 1996. An additional 1% employee contribution applies to the part of pay above €56,224 a year, which is €4,685 a month.
Self-employed artigiani pay 24% and commercianti 24.48% for 2026, with a minimum income base of €18,808. The fixed instalment amounts and dates are in INPS Circolare 14 of 9 February 2026 and must be checked there.
AccountsOS does not submit to INPS.
Related terms
The Certificazione Unica (CU) is the annual statement a withholding agent gives recipients and the Agenzia delle Entrate by 16 March. The Modello 770 is the annual summary of withholding taxes, due by 31 October.
The modello F24 is the payment form Italian taxpayers use to pay IRES, IRAP, IVA, withholding tax and INPS contributions to the Agenzia delle Entrate and INPS.
Confused by Italy accounting jargon?
AccountsOS explains Italy terms in plain English and applies the right rules to your books automatically.
Try Free