Determination for the year 2025 of the minimum and maximum limits for the calculation of all contributions due regarding social security and welfare for all employed workers
- Studio Piceci
- 14 Feb
- Reading time: 8 min
News n.7/2025
With News n. 26/2025, INPS (National Social Security Institute) has communicated the values of the minimum limit of daily remuneration for the year 2025, as well as the update of the other values generally used as a reference for the calculation of contributions due regarding social security and welfare for all employed workers.
The following information specifically outlines:
- The value of the maximum annual amount of the contribution and pensionable base;
- The value of the minimum remuneration for all employed workers;
- The minimum hourly wage for part-time employees;
- The portion of remuneration subject to the additional 1% rate;
- The minimum contribution for conventional salaries in general;
- The amounts that do not contribute to forming income from dependent employment;
- The revaluation of the amount charged to the State budget for mandatory maternity benefits;
- The annual remuneration for the extraordinary leave referred to in Article 42, paragraph 5, of Legislative Decree no. 151/2001;
- The values for calculating the solidarity contribution, the additional 1% rate, and the maximum daily amounts for entertainment workers.
Maximum annual amount of the contribution and pensionable base
For the year 2025, the Institute has communicated the maximum annual amount of the contribution and pensionable base to be applied to workers enrolled after December 31, 1995, in mandatory pension schemes as well as to those who opt for a pension with the contribution-based system.
Therefore, considering the update of the base of the consumer price index for blue-collar and white-collar worker households calculated by Istat, for the year 2025, the maximum amount in question is equal to € 120,606.90, which rounded to the nearest euro is equal to
€ 120.607,00 |
The ceiling also operates for the purposes of the additional 1% rate referred to in Article 3-ter of Law Decree No. 384/1992.
Want to know more?
Subscribe to studiopiceci.it to continue reading these exclusive posts.