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.
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).
Social security contributions to INPS are shared between employer and employee.
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.
The contributions paid are used to finance statutory social security benefits, in particular:
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