Updated contributions to FIS, the bilateral Solidarity Fund for professional activities, as well as the additional contribution for wage supplementation.
- Studio Piceci
- Jan 23
- Reading time: 3 min
News No. 4/2025
The social security institution, with its own News issued on January 20, 2025, announces the new contributions, effective January 1, 2025, to the Wage Supplementation Fund (F.I.S.), 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 derogation wage supplementation pursuant to Article 5 of Legislative Decree No. 148/2025.
1) What changes from January 1, 2025, for contributions due to finance the Wage Supplementation Fund (F.I.S.)?
From January 1, 2025, there is a reduction in the 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 reference semester, have employed an average of up to 5 employees and who have not submitted an application for wage supplementation to the FIS for at least 24 months, starting from the end of the treatment period. Obviously, the obligation to guarantee the balance of the Fund remains unchanged.
Employers with up to 5 employees (in the reference semester):
Want to know more?
Subscribe to studiopiceci.it to continue reading these exclusive posts.