INPS contributions
INPS social-security contributions (IVS — invalidity, old age and survivors) are split between employee and employer, with a +1% surcharge on the share of pay above the first band. The rates shown are the ones in force for 2026.
How INPS contributions work
INPS contributions are the social-security payments taken before any income tax. The main component for an employee is IVS — invalidity, old age and survivors’ insurance (invalidità, vecchiaia e superstiti) — the contribution that builds your state pension. It is split between worker and employer: the employee’s share, 9,19% of gross, is withheld from the payslip, while the employer pays a larger share of 23,81% on top of your salary. The two together make up the whole IVS rate of 33%.
Only the employee’s share reduces your take-home; the employer’s share is a cost of employing you, not a deduction from your net. That is why the gross on your contract is well below what your position actually costs the company.
IVS contribution shares
The split of the IVS contribution between the employee and the employer, at the rates in force for 2026:
| Contribution | Paid by | Rate |
|---|---|---|
| IVS — employee share | Employee | 9,19% |
| IVS — employer share | Employer | 23,81% |
| Total IVS | Combined | 33% |
The calculator models the standard private-sector employee. A higher employee variant (roughly one third of a percentage point more, with an extra fund contribution) applies at larger firms — that separate rate set is not modelled here.
The surcharge above the first pension band
Contributions are not perfectly flat all the way up. On the part of pay above the first pension band — 4.685 € per month — the employee’s rate carries an extra 1% surcharge (Art. 3-ter, Law 438/1992). So below the band the employee share is 9,19%, and on the slice above it the rate becomes 10,19%.
The surcharge applies only to the excess above the band, never to the whole salary — the same marginal logic that governs the IRPEF brackets. The calculators on this site apply it automatically once pay crosses the band.
Contribution ceiling and daily minimum
Two more structural limits shape the contribution base. For workers first enrolled from 1996 onward there is an annual contribution ceiling, above which no further IVS is levied; workers with pension seniority from before 1996 are, by contrast, uncapped. There is also a daily contributory minimum (minimale) that sets the smallest base on which contributions are worked out.
The exact ceiling and daily-minimum figures for 2026 come from an INPS circular and are still being confirmed, so they are described here rather than shown as numbers — in keeping with the rule that no unconfirmed figure is printed as if it were official.
The rates shown are the ones in force for 2026 and are transcribed from the INPS circulars; a very recent change may not have reached this page yet, and none of them carries our final sign-off — for the amount that binds you, your employer or INPS is what counts.