Determination for the year 2026 of the minimum and maximum amounts for the calculation of all contributions due in relation to social security and social assistance for all employees

News . 7/2026

With News . 06/2026, INPS announced the minimum daily wage limits for 2026, 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 contribution for standard wages in general;

- Home-based workers;

- The minimum hourly wage for part-time employees;

- The portion of remuneration subject to the additional 1% tax rate;

- The annual ceiling for the contribution and pension base;

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

- 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

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