The calculation of the social security contributions to be paid depends on the reference activity.
To simplify, it can be said that:
- Those who own a sole proprietorship must enrol in the IVS management of artisans and traders: in this case a fixed amount of contributions of 4,515.43 € (4,427.07 € for Artisans) is envisaged on a minimum income of € 18,415.00 to be paid in 4 quarterly instalments (data reference 2024). If the income exceeds the minimum established, we proceed by applying the rate equal to 24.48% (24% for Artisans) on the part of income exceeding the minimum;
- Those who are freelancers must register with the reference fund of their business (e.g. architects, psychologists, etc.), in which fixed contributions have been established, or register with the Gestione Separata if there is no specific fund. In the latter case, the contributions to be paid correspond to 26.07% of revenues (data reference 2024).
For those who are enrolled in the IVS management of artisans and traders, a 35% discount on INPS contributions can also be applied.
When social security contributions must be paid?
The fixed contributions due in the management of IVS artisans and traders must be paid in 4 quarterly instalments: the deadlines are May 16th, August 20th, November 16th and February 16th of the following year.
Instead, the payments relating to the excess of the minimum income for the management of IVS artisans and traders and those due to the separate management follow the same deadlines referred to the payment of taxes, i.e. 30th June and 30th November of the following year.
Finally, as regards the Social Security Funds dedicated to their Professional Register, each adopts its own deadlines based on specific internal regulations.