Contributions to the FIS (Bilateral Solidarity Fund for Professional Activities) and additional contributions for wage supplements have been updated.

News . 4/2025

In its News January 20, 2025, the Social Security Institute announced the new contributions, effective January 1, 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 the event of recourse to ordinary, extraordinary, and exceptional wage supplements pursuant to Article 5 of Legislative Decree No. 148/2025.

1) What will change from January 1, 2025, regarding contributions due to the Wage Supplementation Fund (F.I.S.)?

From January 1, 2025, there will be a reduction in the contribution rate, set at 40%, thus settling at 0.30% (instead of the 0.50% paid until December 31, 2024) for employers who, in the reference six-month period, have employed an average of up to 5 employees and who have not applied for wage supplementation allowances from the FIS for at least 24 months from the end of the period of entitlement to the allowance. Obviously, the obligation to ensure the balance of the Fund's budget remains unchanged.

Employers with up to 5 employees (in the reference semester):

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