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

News No. 7/2026

With News No. 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 owed by most 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 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 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 1% surcharge, and the daily caps for entertainment industry workers.

Annual Cap on the Contribution and Pensionable Base

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