Determination for the year 2025 of the minimum and maximum amounts for the calculation of all contributions due in respect of social security and social assistance for the generality of employees

News No. 7/2025

With News No. 26/2025, the Inps announced the values of the minimum daily wage limit for the year 2025, as well as the update of other values generally used as a reference for the calculation of contributions due on social security and social assistance for the generality of employees.

With the following information is reported, in particular:

- The value of the annual ceiling of the contribution and pensionable base;

- The value of the minimum wage for the generality of employees;

- The hourly minimum for part-time employees;

- The portion of salary subject to the additional 1% tax rate;

- The minimum contribution rate for conventional wages in general;

- The amounts that do not contribute to employee income;

- The revaluation of the amount charged to the state budget for mandatory maternity benefits;

- The annual remuneration for extraordinary leave under Article 42, Paragraph 5 of Legislative Decree No. 151/2001;

- The values for calculating the solidarity contribution, additional 1% rate and daily ceilings of entertainment workers.

Annual ceiling of contribution and pension base

For the year 2025, the Institute, communicated the annual ceiling of the contribution and pensionable base to be applied to workers enrolled after Dec. 31, 1995, in mandatory pension forms as well as those who opt for retirement under the contributory system.

Therefore, taking into account the updated base of the consumer price index for blue and white-collar households calculated by Istat, for the year 2025, the ceiling under comment is equal to 120,606.90, which rounded to the nearest euro unit is equal to

 € 120.607,00

The ceiling also operates for the purposes of the additional 1 percent rate under Article 3-ter of Decree-Law No. 384/1992.

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