The NISF / INPS(National Institute for Social Welfare)
is Italy’s central statutory social security institution for employees.
There is no choice between different social security providers in Italy.
INPS is the only mandatory social security carrier for employees; private
supplementary insurance schemes may only be used as an addition, never as
a substitute.
Mandatory insurance
By law, all employees in the private sector – as well as most self-employed
workers – must be insured with INPS. The employer is required to register
each employee electronically before the first working day
(so-called UniLav notification).
Contributions and financing
Social security contributions to INPS are shared between employer and employee.
- The employee pays roughly 10% of the gross salary.
- The employer pays approximately 30%.
The exact contribution rate depends on the company’s sector
(e.g. craft/industry or commerce) and on the employee’s classification or
position. Contributions are calculated on the basis of the actual gross wage.
The obligation to pay contributions ceases only above a contribution ceiling
(e.g. approximately € 120,000 in 2025) for “first-time insured
persons” from 1996 onwards.
Contributions must be paid on a monthly basis. The deadline is the
16th day of the month following the salary month.
Payment is made using the unified F24 payment form to the
Revenue Agency.
In addition, the employer must submit a detailed electronic statement each
month listing all employees and the contributions paid
(UniEmens declaration) to INPS.
Benefits provided by INPS
The contributions paid are used to finance statutory social security benefits,
in particular:
- Pensions
- Unemployment benefits
- Sickness benefits
- Maternity benefits
- Wage supplementation schemes
- Family allowances
- etc.
If you need further information or have questions about NISF/INPS, you can
contact the institute directly:
- From Italian landlines: 803 164
- From mobile phones in Italy: 06 164 164
- From Germany: 0800 182 11 38
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