News n.4/2025
The Social Security Institute, through its own News issued on Jan. 20, 2025, discloses the new contributions, effective January 01, 2025, to the Wage Supplementation Fund (F.I.S.), to the Bilateral Solidarity Fund for professional activities, as well as the additional contribution to be applied in case of recourse to ordinary, extraordinary and in derogation wage integrations pursuant to Article 5 of Legislative Decree No. 148/2025.
1) What changes from Jan. 01, 2025 for the contribution due to the financing of the Salary Supplement Fund (F.I.S.)
As of January 01, 2025, there is A reduction in contribution rate, set at 40%, thus standing at 0.30% (instead of the 0.50% paid until December 31, 2024) In favor of employers who, in the six-month reference period, have employed an average of up to 5 employees and who have not applied for a wage supplement allowance to the SIF, for at least 24 months, as of the end of the period of use of the treatment. Of course, the obligation to ensure the budget balance of the Fund itself remains in place.
Employers with up to 5 employees (in the six-month reporting period):