ENASARCO
ENASARCO is the national welfare and assistance institution for commercial agents and representatives in Italy.
Registration and the payment of contributions are mandatory for all commercial agents and representatives
operating on Italian territory.
ENASARCO benefits
- Old-age pension.
- Disability pension.
- Pension in case of incapacity for work.
- Survivor’s pension.
- F.I.R.R. (Fondo Indennità di Risoluzione Rapporto), a fund that pays an indemnity to the agent upon termination of the agency relationship.
Contribution requirements
The contribution obligation to ENASARCO applies to agents and representatives who carry out their activity in Italy
on behalf of Italian or foreign principals with a registered office or branch in Italy.
Registration must be completed by the principal within 30 days from the beginning of the mandate.
Contributions are calculated quarterly on all amounts due to the agent (commissions, reimbursement of expenses, bonuses),
even if they have not yet been paid (accrual principle).
Agents operating as sole proprietorships or partnerships
For agents operating as a sole trader or partnership company, specific contribution rates apply, along with minimum and maximum
contribution thresholds, which are adjusted annually.
The minimum and maximum thresholds depend on whether the agent is a Monomandatario or Plurimandatario.
A Monomandatario is contractually obliged to work exclusively for one principal, whereas a Plurimandatario may work for multiple principals.
- Contribution rate 2025: 17.00%.
- Allocation: 8.50% payable by the principal and 8.50% payable by the agent.
Contribution amounts and thresholds (for 2025):
| Agency relationship |
Maximum commission threshold |
Minimum amount |
| Monomandatario (one principal) |
45.085 € |
1.011 € (252,75 € per quarter) |
| Plurimandatario (multiple principals) |
30.057 € |
507 € (126,75 € per quarter) |
Important rules on thresholds
- The maximum commission amount cannot be reduced, even if the agency relationship begins or ends during the year.
- The minimum contribution is only due if the agency relationship generates commissions during the year (productivity principle).
- The difference between the contributions actually paid and the statutory minimum must be fully borne by the principal.
Agents operating as corporations
For commercial representatives operating as corporations, different rules apply:
- No minimum or maximum thresholds are provided.
- Differentiated contribution rates are applied:
| Commission brackets |
Total contribution rate |
Principal’s share |
Agent’s share |
| Up to 13 million € |
4% |
3% |
1% |
| From 13 million € to 20 million € |
2% |
1,5% |
0,5% |
| From 20 million € to 26 million € |
1% |
0,75% |
0,25% |
| Above 26 million € |
0,5% |
0,3% |
0,2% |
Periodic reporting to ENASARCO
The principal is required to submit a quarterly report electronically via the ENASARCO website indicating all commissions,
even if the maximum commission threshold has already been reached.
Deadlines for contribution payments
| Reference period |
Due date |
| First quarter |
20 May |
| Second quarter |
20 August |
| Third quarter |
20 November |
| Fourth quarter |
20 February (of the following year) |
| F.I.R.R. |
31 March (of the following year) |
F.I.R.R. (Fondo Indennità di Risoluzione Rapporto)
The FIRR is a severance indemnity payable to the agent upon termination of the mandate.
The contributions are paid annually by the principal to ENASARCO.
As of 2024, the agent must personally apply to ENASARCO for payment of the accumulated FIRR;
only the FIRR relating to the last year of activity is paid directly by the principal to the agent.
Frequently Asked Questions (FAQ) about ENASARCO
1. What is the difference between a Monomandatario and a Plurimandatario?
A Monomandatario works exclusively for one principal, whereas a Plurimandatario may work for multiple principals.
2. Who is responsible for registering the agent with ENASARCO?
Registration is mandatory and must be completed by the principal within 30 days.
3. What happens if commissions exceed the annual maximum?
No additional contributions are due on the excess, but it must still be reported.
4. Is the minimum contribution due even without commissions?
No, it applies only if commissions are generated (productivity principle).
5. Who bears the cost if minimum thresholds are not reached?
The principal bears the full difference.
6. What is the FIRR and when is it paid?
It is a severance payment. Contributions are paid annually; since 2024 agents must request payment personally.