Determination for the year 2025 of the minimum and maximum thresholds for calculating all social security and welfare contributions owed by all employees
- February 14, 2025
- Reading time: 8 min
News . 7/2025
With News . 26/2025, the INPS announced the minimum daily wage thresholds for the year 2025, as well as updates to other standard reference values used to calculate social security and welfare contributions for all employees.
This privacy notice provides the following information in particular:
- The annual cap on the contribution and pensionable base;
- The minimum wage for most employees;
- The minimum hourly wage for part-time employees;
- The portion of compensation subject to the 1% surcharge;
- The minimum contribution base for standard wages in general;
- Amounts that are not included in employment income;
- The adjustment of the amount covered by the federal budget for mandatory maternity benefits;
- The annual pay for special leave referred to in Article 42, paragraph 5, of Legislative Decree No. 151/2001;
- The values used to calculate the solidarity contribution, the additional 1% rate, and the daily caps for entertainment industry workers.
Annual cap on the contribution and pensionable base
For the year 2025, the Institute has announced the annual ceiling on 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 retirement under the contributory system.
Therefore, taking into account the update of the base for the Consumer Price Index for blue-collar and white-collar households calculated by Istat, for the year 2025, the cap in question amounts to €120,606.90, which, rounded to the nearest euro, is
€ 120.607,00 |
The cap also applies for the purposes of the additional 1% rate referred to in Article 3-ter of Decree-Law No. 384/1992.
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