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).
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 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) |
For commercial representatives operating as corporations, different rules apply:
| 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% |
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.
| 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) |
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.
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.