The INPS Separate Pension Scheme (Gestione Separata INPS) is a separate pension scheme within the Italian social security system. It was established by Law No. 335/1995 to provide compulsory pension coverage for people who are not enrolled in any other compulsory pension scheme.
It applies in particular to:
For self-employed professionals without their own pension scheme and for company directors receiving remuneration, registration and the payment of contributions are compulsory even if they are already insured under another pension scheme (e.g. the scheme for traders).
Contributions are, in principle, calculated on the basis of the income. The contribution rates are set annually by the INPS and depend on the activity carried out and the personal circumstances of the insured person.
In the case of self-employed professionals, the payment of contributions is normally the responsibility of the taxpayer themselves. Contributions are generally paid using the F24 form.
Unlike other social security schemes, the Separate Pension Scheme does not provide for a minimum contribution base; in other words, there are no fixed minimum contributions to be paid. However, if contributions are paid on a basis lower than the minimum income threshold for the traders’ or craftspeople’s insurance scheme, the contribution year is not fully credited for pension calculation purposes. It is therefore advisable to take the annual minimum income threshold into account.
In the case of coordinated and continuous collaboration arrangements (Co.co.co.), contributions are generally paid by the contracting party, with part borne by the collaborator and part by the contracting party themselves.
Anyone who, during their working life, has paid contributions into different pension schemes may, under certain conditions, apply for the aggregation of their insurance periods. This allows different contribution periods to be taken into account for the purposes of their future pension.
The ‘Estratto contributivo’ (Contribution Statement) enables the insured person to check the insurance periods recorded with the INPS. It is the insured person’s personal contribution record, which sets out the insurance and contribution periods registered with the INPS. The insured person can therefore verify the contribution periods included in their pension record and identify any discrepancies at an early stage.
The INPS Separate Scheme therefore represents an important component of the Italian social security system. In particular, it enables self-employed professionals without their own professional pension scheme, as well as persons carrying out activities similar to those of employee, to build up compulsory pension coverage. Correct classification of the activity carried out and the regular payment of contributions are essential to ensure that the insurance periods accrued can be taken into account for the purposes of the future pension.