Contributions to the FIS, the Bilateral Solidarity Fund for Professional Activities, and the additional contribution for wage supplements have been updated
- January 23, 2025
- Reading time: 3 min
News . 4/2025
In a News on January 20, 2025, the Social Security Administration announced 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 of recourse to ordinary, extraordinary, and exceptional wage supplementation pursuant to Article 5 of Legislative Decree No. 148/2025.
1) What changes as of January 1, 2025, regarding contributions due to fund the Wage Supplementation Fund (F.I.S.)
Effective 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 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 to the FIS for at least 24 months, starting from the end of the period during which the benefit was received. Obviously, the obligation to ensure the Fund’s budgetary balance remains in effect.
Employers with up to 5 employees (during the reporting period):
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