Determination for the year 2025 of the minimum and maximum thresholds for calculating all social security and welfare contributions owed by all employees
News No. 7/2025
With News No. 26/2025, the INPS announced the minimum daily wage thresholds for the year 2025, as well as updates to other reference values generally used to calculate social security and social assistance contributions owed by all employees.
This privacy notice sets forth, in particular:
- The annual maximum amount of the contribution and pension 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 the calculation of earned income;
- The adjustment of the amount to be covered by the state budget for mandatory maternity benefits;
- The annual compensation for special leave referred to in Article 42, paragraph 5, of Legislative Decree No. 151/2001;
- The figures used to calculate the solidarity contribution, the additional 1% tax 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 cap on the contribution and pensionable base to be applied to workers enrolled after December 31, 1995, in mandatory pension plans, as well as to those who opt for retirement under the contributory system.
Therefore, taking into account the update to the Consumer Price Index for blue-collar and white-collar households calculated by Istat, for the year 2025, the cap in question is equal to €120,606.90, which, when rounded to the nearest euro, equals
€ 120.607,00 |
The cap also applies for the purposes of the 1% surcharge referred to in Article 3-ter of Decree-Law No. 384/1992.
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