Determination for the year 2026 of the minimum and maximum thresholds for calculating all social security and welfare contributions owed by all employees

News . 7/2026

With News . 06/2026, the INPS announced the minimum daily wage thresholds for the year 2026, as well as updates to other reference values generally used to calculate social security and social assistance contributions for all employees.

This notice provides the following information in particular:

- The annual cap on the contribution and pension base;

- The minimum wage for most employees;

- The minimum contribution base for standard wages in general;

- Home-based workers;

- The minimum hourly wage for part-time employees;

- The portion of compensation subject to the 1% surcharge;

- The annual cap on the contribution and pension base;

- The limit on the crediting of mandatory and imputed contributions;

- Amounts that are not included in the calculation of earned income;

- The adjustment of the amount covered by the federal budget for mandatory maternity benefits;

- The annual pay for special leave as provided for 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 pension base

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