Determination for the year 2025 of the minimum and maximum amounts for the calculation of all contributions due in relation to social security and social assistance for all employees
- Studio Piceci
- February 14, 2025
- Reading time: 8 min
News . 7/2025
With News . 26/2025, the INPS announced the minimum daily wage limits for 2025, as well as updates to other reference values used to calculate social security and welfare contributions for all employees.
The following information provides details on:
- The value of the annual ceiling for the contribution and pension base;
- The minimum wage for all employees;
- The minimum hourly wage for part-time employees;
- The portion of remuneration subject to the additional 1% tax rate;
- The minimum contribution for standard wages in general;
- Amounts that do not contribute to the formation of employment income;
- The revaluation of the amount charged to the state budget for compulsory maternity benefits;
- The annual remuneration for special leave referred to in Article 42, paragraph 5, of Legislative Decree No. 151/2001;
- The values for calculating the solidarity contribution, the additional 1% tax rate, and daily caps for entertainment workers.
Annual ceiling on the contribution and pensionable base
For the year 2025, the Institute has announced the annual ceiling for the contribution and pension base to be applied to workers enrolled in compulsory pension schemes after December 31, 1995, as well as to those who opt for a pension under the contribution-based system.
Therefore, taking into account the update of the consumer price index base for blue-collar and white-collar households calculated by Istat, for the year 2025, the ceiling in question is equal to €120,606.90, which rounded to the nearest euro is equal to
€ 120.607,00 |
The ceiling also applies to the additional rate of 1% referred to in Article 3-ter of Decree Law No. 384/1992.