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.

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