Business
Italy — Business: Social Security
Italian social security through INPS is about 40% of gross pay, roughly 30% paid by the employer and 10% by the employee, and employers must register with INPS.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Italy corporate: other taxesLast reviewed: 2026-10-26
Key facts
- Total INPS contribution burden is about 40% of gross pay.
- The employer share is about 30% and the employee share about 10%.
- The exact rate depends on the company's activity, number of employees and the employee's position.
- Employers must register with INPS to pay the contributions.
- Employee contributions are deductible for IRPEF.