INPS VAT contributions, calculation, costs and payments

Contributions are one of the dilemmas that most concerns those who decide to open a VAT number.
The fear that contribution payments generate, in fact, very often puts a brake on the desire to start a self-employed business.
What not everyone knows, however, is that the amount of contributions to be paid varies based on various factors, such as the activity carried out and the tax regime chosen.
Leaving aside companies and focusing only on individual businesses and freelancers, we can immediately notice that there are strong differences in the payment of contributions.
The categories into which it is possible to divide VAT numbers, on the contributory side, are essentially four: artisans and traders; self-employed workers registered with the Separate Management; professionals with independent funds; self-employed who have opted for the flat-rate regime.
Let's see how the mandatory contributions to be paid for the categories we have identified are calculated and how much they amount to.
read also How to open your VAT number online INPS VAT number contributions: calculation, costs and payments INPS VAT number contributions Contributions for self-employed workers registered with professional funds Self-employed workers without register or fund, what contributions do they pay? Artisans and traders Agricultural workers VAT numbers in a flat rate regime INPS contributions VAT number Social security and welfare contributions have the purpose of financing the benefits recognized by the INPS and other subjects in the event of events that may affect the life of the insured person, influencing them in a the ability to work and, consequently, receive an income that allows them to meet their economic needs is significant.
Among the protected events are the most well-known old age and disability, through the recognition of pension payments and allowances, without forgetting maternity and illness events.
The recipients of these social security coverages are, in addition to employees and coordinated and continuous collaborators (and in general the others registered with the INPS separate management), self-employed workers with a VAT number.
With reference to the latter, the discipline is quite heterogeneous.
In fact, the rules for calculating and paying contributions, as well as their amount and even the beneficiary bodies, are different based on certain factors.
Let's analyze the discipline in detail.
Contributions for self-employed workers registered with professional funds The national social security and assistance funds for freelancers independently manage the collection of contributions and the payment of benefits for their members.
Examples include: Cassa Forense, for lawyers; Cnpadc, for chartered accountants; Enpacl, for employment consultants; Enpam, for doctors and dentists; Inpgi, for journalists; Cnpr, for accountants and accounting experts.
The rules relating to the amount of contributions and the methods of payment of the same are established by the respective regulations and statutes of the Funds, normally providing for a basic contribution and a supplementary one, both calculated on the income declared for tax purposes or on the turnover.
Starting from 24 August 2011, the Funds that determine the pension with the contributory system (in addition to all those entities that apply the calculation for a part of the members) have the right to establish the amount of the supplementary contribution from a minimum of 2% to a maximum of 5%.
It is also possible to allocate a part of the supplementary contribution to increasing individual amounts, without new or greater burdens on public finances.
A particular regime is that provided for non-registered professionals, as they are already subject to another form of compulsory social security.
In these cases, the obligation to pay a reduced contribution on professional income and 2% to the Funds as a supplementary contribution is triggered.
The benefits guaranteed to registered professionals essentially concern pensions and maternity benefits.
read also VAT number or employee: who earns more? Pros and cons Self-employed workers without register or fund, what contributions do they pay? Those who carry out a self-employed activity as a habitual, albeit non-exclusive profession, the exercise of which does not oblige them to: register with specific professional registers; pay contributions to private law social security institutions (the so-called «professional funds»); are required to register with the INPS separate management.
The contributions due are communicated annually by the Institute with a specific circular.
For the year 2024, the reference document is INPS circular no.
24 of 29 January 2024.
The document specifies that, for the current year, the contributions due from VAT holders, registered with the separate management and not insured at other social security institutions or pensioners, are determined by applying a total rate of 26.07% to the compensation received, of which: 25% for disability, old age and survivors' insurance (IVS); 0.72% as an additional contribution rate to finance protection relating to maternity, family allowances, hospital stays, illness and parental leave; additional rate of 0.35%, to finance Iscro.
The taxable amount on which to apply the INPS rate is represented by the income deriving from the exercise of arts and professions pursuant to tax legislation (article 53, paragraph 1 of the TUIR).
Specifically, consideration is given to the sums obtained from the carrying out of self-employment activities as a habitual, albeit not exclusive, profession, other than commercial businesses in the broad sense, including the joint exercise of services rendered by natural persons, brought together in associations without legal personality.
The latter, established for the associated exercise of arts and professions.
The contributions due to the INPS (within the limit of a ceiling equal to €119,650.00 for the year 2024) are paid by the worker with the F24 form.
The payment mechanism follows that of the Irpef (advances equal to 40%): by 30 June payment of the balance of the previous year and the first advance of the current year; by November 30th, payment of the second advance for the current year.
It is also possible to pay the balance and the first deposit in the period between 1 July and 30 July with an increase of 0.40% as interest.
Furthermore, the worker has the right (but not the obligation) to definitively charge the clients a portion of the contribution burden, equal to 4% of the gross remuneration (without application of maximum limits) as an INPS compensation.
read also Contributions to INPS separate management 2024: rates, amounts and news Craftsmen and traders For craftsmen and traders, at the start of their business, registration with a special special management present in INPS is expected.
The payment of contributions has the purpose of financing the provision of pension benefits (IVS contributions – Disability, Old Age and Survivors) and maternity benefits.
The taxable base on which to apply the rates is determined by the set of business income declared for tax purposes and relating to the same to which the contribution refers, in compliance with the following minimums and maximums (communicated for the year 2024 with the INPS circular 33 of 7 February 2024: minimum annual taxable amount for 2024 euros 18,415; annual income ceiling for 2024 (within which IVS contributions are due) equal to euros 91,680.
For workers without seniority of contributions, and registered starting from 1 January 1996, the annual ceiling corresponds to €119,650.
The contribution rates (always valid for the year 2024) for the income bracket up to €55,008 are equal to: 24% for artisans and 24.48% for traders in the case of owners of any age and collaborators over the age of 21; 23.70% for artisans and 24.18% for traders for collaborators not over the age of 21.
In the presence of an income taxable between 55,008 euros, the rates correspond to: 25% for artisans and 25.48% for traders, in the case of owners of any age and collaborators over the age of 21; 24.70% for artisans and 25.18% for traders, for collaborators aged no more than 21 years.
The payment of contributions takes place with the F24 form according to an advance system in the relevant year, and the balance in the following year.
The payment of the contributions due on the minimum respects the following deadlines: May 16th; August 20; November 18; February 17 (2025).
On the contrary, on incomes exceeding the minimum, contributions are paid with advances and balances at the deadlines set for Irpef.
Agricultural workers Registration for the special management of IVS insurance at the INPS is mandatory for: direct farmers, farmers and sharecroppers, as well as those who belong to the respective families and carry out the same activities; professional agricultural entrepreneurs.
The contributions due are related to the taxable income of the members, corresponding to the amount of agricultural income, divided into four bands to which a specific number of working days is assigned by agreement.
In essence, the contribution payable by each worker varies based on the company's bracket and is calculated by applying the rate to the conventional taxable income.
The latter is obtained by multiplying the conventional days by the average daily income, equal to €59.66.
Consequently: for the income range up to 232.40 euros for a conventional number of days corresponding to 156 the taxable income is 9,306.96 euros (59.66 * 156); in the income range from 232.41 to 1,032.91 euros the conventional number of days is 208, therefore the taxable income amounts to 12,409.28 euros; in the income range from 1,032.92 to 2,324.05 euros compared to a conventional number of days equal to 208 the taxable income is 15,511.60 euros; the income range starting from 2,324.06 euros for a conventional number of days equal to 312 has a taxable income of 18,613.92 euros.
The rates to be applied to taxable remuneration, starting from 2018, are equal to 24%, both for the majority of companies and for those located in disadvantaged areas.
In addition to pension contributions, agricultural workers are required to pay an additional contribution of 0.68 euros (per day) to which is added an annual maternity contribution set at 7.49 euros.
The payment of contributions takes place using the F24 form, in four installments expiring on the 16th of the months of July, September, November and January.
read also Form F24: how is it filled out? Practical guide with instructions VAT numbers in the flat rate regime For those who have opted for the flat rate regime for income taxation, there are also important discounts in the contributory sector.
For artisans and traders, without prejudice to the minimum and maximum limits, it is possible, every year, to request a 35% reduction in the contributions to be paid by submitting a specific application to the INPS.
For all others, both professionals with cash and self-employed registered with the INPS Separate Management, the calculation of contributions (with the same rates, minimums and maximums indicated above) is not based on the turnover, but on the basis of the taxable income which is obtained by multiplying for the profitability coefficient the total income.
Therefore, even on the contribution front, flat-rates can count on important benefits.