Contributions to the FIS, the Bilateral Solidarity Fund for Professional Activities, and the additional contribution for wage supplements have been updated
- Jan. 23, 2025
- Reading time: 3 min
News No. 4/2025
The Social Security Institute, in its Circular No. News issued on January 20, 2025, announces the new contribution rates, effective January 1, 2025, to the Wage Supplementation Fund (F.I.S.) and the Bilateral Solidarity Fund for Professional Activities, as well as the additional contribution to be applied in cases where ordinary, extraordinary, or exceptional wage supplementation is utilized, pursuant to Article 5 of Legislative Decree No. 148/2025.
1) What will change as of January 1, 2025, regarding the contributions due to finance the Wage Supplementation Fund (F.I.S.)?
Effective January 1, 2025, there will be a reduction in the contribution rate, set at 40%, bringing it to 0.30% (instead of the 0.50% paid through December 31, 2024) for employers who, during the relevant six-month period, have employed an average of up to 5 employees and have not submitted an application for wage supplementation benefits to the FIS for at least 24 months, starting from the end of the period during which the benefits were received. Obviously, the obligation to ensure the Fund’s budgetary balance remains in effect.
Employers with up to 5 employees (during the reporting semester):
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