Asked about Italian INPS social contributions for self-employed professionals (Gestione Separata).
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Quick reference table
| Field | Value | |---|---| | Country | Italy | | Primary Legislation | L. 335/1995 (Riforma Dini); L. 81/2017 (Jobs Act Autonomi) | | Supporting Legislation | TUIR Art. 10 (deductibility); D.P.R. 917/1986 Art. 54 | | Tax Authority | INPS (Istituto Nazionale della Previdenza Sociale) | | Rate Publisher | INPS (annual circular -- Circolare n. 27 del 30 gennaio 2025) | | Currency | EUR only | | Aliquota (no other coverage) | 26.07% (25.00% IVS + 0.72% maternita + 0.35% ISCRO) | | Aliquota (with other coverage/pensioned) | 24.00% | | Massimale (income ceiling) | EUR 120,607 | | Minimale (full year credit) | EUR 18,555 | | Rivalsa INPS | 4% (optional, charged to clients) | | Payment via | F24 (codici DPPI/DPP) through Modello Redditi PF | | Saldo + primo acconto | 30 June (or 30 July with 0.40% surcharge) | | Secondo acconto | 30 November | | Contributor | Open Accountants | | Validated by | Pending -- requires sign-off by Dottore Commercialista | | Validation date | Pending |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown whether cassa propria exists | STOP -- do not compute; must verify profession | | Unknown other pension coverage | Apply 26.07% (higher rate); flag for reviewer | | Unknown rivalsa 4% received | Assume zero; ask client | | Unknown regime (ordinario vs forfettario) | Ask -- affects base computation | | Unknown whether F24 debit is INPS or IRPEF | Flag for reviewer -- F24 combines multiple taxes |
R-IT-INPS-1 -- Cassa propria professions
Professionals with a cassa propria do NOT use Gestione Separata. This skill does not cover cassa-specific rates (Cassa Forense, CNPADC, ENPAM, Inarcassa, etc.). Escalate to Dottore Commercialista.
R-IT-INPS-2 -- Profession unclear on cassa
Enrolling in the wrong scheme has severe consequences. The Dottore Commercialista must verify the profession against the cassa list before advising.
R-IT-INPS-3 -- ISCRO eligibility
Quick reference table
| Field | Value |
|---|---|
| Country | Italy |
| Primary Legislation | L. 335/1995 (Riforma Dini); L. 81/2017 (Jobs Act Autonomi) |
| Supporting Legislation | TUIR Art. 10 (deductibility); D.P.R. 917/1986 Art. 54 |
| Tax Authority | INPS (Istituto Nazionale della Previdenza Sociale) |
| Rate Publisher | INPS (annual circular -- Circolare n. 27 del 30 gennaio 2025) |
| Currency | EUR only |
| Aliquota (no other coverage) | 26.07% (25.00% IVS + 0.72% maternita + 0.35% ISCRO) |
| Aliquota (with other coverage/pensioned) | 24.00% |
| Massimale (income ceiling) | EUR 120,607 |
| Minimale (full year credit) | EUR 18,555 |
| Rivalsa INPS | 4% (optional, charged to clients) |
| Payment via | F24 (codici DPPI/DPP) through Modello Redditi PF |
| Saldo + primo acconto | 30 June (or 30 July with 0.40% surcharge) |
| Secondo acconto | 30 November |
| Contributor | Open Accountants |
| Validated by | Pending -- requires sign-off by Dottore Commercialista |
| Validation date | Pending |
Read this whole section before computing or classifying anything.
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown whether cassa propria exists | STOP -- do not compute; must verify profession |
| Unknown other pension coverage | Apply 26.07% (higher rate); flag for reviewer |
| Unknown rivalsa 4% received | Assume zero; ask client |
| Unknown regime (ordinario vs forfettario) | Ask -- affects base computation |
| Unknown whether F24 debit is INPS or IRPEF | Flag for reviewer -- F24 combines multiple taxes |
Minimum viable -- professional category (Gestione Separata vs cassa propria), other pension coverage status, and net professional income.
Recommended -- bank statements showing F24 payments, Modello Redditi PF Quadro RR, rivalsa 4% income received, Cassetto Previdenziale INPS extract.
Ideal -- complete Modello Redditi PF, Quadro RE or Quadro LM, F24 payment receipts, INPS estratto conto contributivo.
This is the deterministic pre-classifier for bank statement transactions related to INPS contributions.
F24 payments (combined tax and INPS)
| Pattern | Treatment | Notes |
|---|---|---|
| F24, MODELLO F24 | EXCLUDE -- combined tax/INPS | F24 can include IRPEF, INPS, addizionali, IVA -- cannot isolate INPS from bank statement |
| AGENZIA DELLE ENTRATE | EXCLUDE -- tax/INPS | F24 payments routed through AdE |
| DELEGA F24 | EXCLUDE -- F24 | Bank description for F24 submission |
INPS-specific F24 codici tributo (When F24 receipts (not bank statements) are available, these codes identify INPS)
| Codice | Description | Treatment |
|---|---|---|
| DPPI | Gestione Separata professionisti -- acconto | EXCLUDE -- INPS acconto |
| DPP | Gestione Separata professionisti -- saldo | EXCLUDE -- INPS saldo |
| P10, PXX | Artigiani/Commercianti codes | EXCLUDE -- not Gestione Separata (different INPS scheme) |
Direct INPS debits (rare for professionisti)
| Pattern | Treatment | Notes |
|---|---|---|
| INPS, ISTITUTO NAZIONALE PREVIDENZA | EXCLUDE -- INPS contribution | Direct debit to INPS (uncommon; most pay via F24) |
Rivalsa 4% (incoming -- revenue, not a contribution)
| Pattern | Treatment | Notes |
|---|---|---|
| RIVALSA INPS, RIVALSA 4% | NOT an INPS payment | This is income RECEIVED from clients; it is revenue, not a contribution payment. It enters the INPS computation base. |
Tax payments (NOT INPS)
| Pattern | Treatment | Notes |
|---|---|---|
| IRPEF, IMPOSTA SUL REDDITO | EXCLUDE -- income tax | Not INPS |
| IVA, IMPOSTA VALORE AGGIUNTO | EXCLUDE -- VAT | Not INPS |
| ADDIZIONALE REGIONALE, ADDIZIONALE COMUNALE | EXCLUDE -- local tax | Not INPS |
Six bank statement classifications for a hypothetical Italian self-employed consultant (Gestione Separata, no other pension coverage, regime ordinario).
Input line:
30.06.2025 ; AGENZIA DELLE ENTRATE ; ADDEBITO F24 ; DELEGA F24 30/06 ; -18,978.96 ; EUR
Reasoning: Matches "AGENZIA DELLE ENTRATE" + "F24" (pattern 3.1). This is the 30 June deadline payment. The F24 combines: INPS saldo (prior year balance), INPS primo acconto (40% of current year estimate), IRPEF saldo and acconto, addizionali, and possibly IVA. Cannot isolate INPS from the bank statement. Need F24 receipt or Modello Redditi PF for breakdown.
Classification: EXCLUDE -- combined F24 payment. Request F24 receipt to isolate INPS (codici DPPI/DPP).
Input line:
01.12.2025 ; AGENZIA ENTRATE ; ADDEBITO F24 ; DELEGA F24 01/12 ; -8,133.84 ; EUR
Reasoning: Matches F24 pattern. 1 December 2025 (because 30 November is a Sunday). This F24 likely contains the secondo acconto INPS (60% of prior year contribution) plus IRPEF secondo acconto. Cannot isolate INPS without F24 receipt.
Classification: EXCLUDE -- F24 secondo acconto. Request F24 receipt for INPS breakdown.
Input line:
15.03.2025 ; ACME SRL ; BONIFICO ; COMPENSO PROF + RIVALSA ; +6,344.00 ; EUR
Reasoning: Client paid invoice including EUR 5,000 compenso + EUR 200 rivalsa INPS 4% + EUR 1,144 IVA. The rivalsa 4% is INCOME received, not a contribution payment. It must be included in the INPS computation base. Do not classify as an INPS debit.
Classification: NOT an INPS contribution. Rivalsa is revenue. Include in INPS base when computing contributions.
Input line:
16.07.2025 ; AGENZIA ENTRATE ; F24 ; RATA 2/6 SALDO+1ACC ; -3,250.00 ; EUR
Reasoning: Matches F24 pattern. The saldo and primo acconto (due 30 June) can be paid in up to 6 monthly instalments with 0.33% monthly interest. This is instalment 2 of 6. Combined tax and INPS. Cannot split from bank statement.
Classification: EXCLUDE -- F24 rateizzazione instalment. Request F24 receipt for INPS codici.
Input line: No F24 debits with DPPI/DPP codes found in the period.
Reasoning: In Gestione Separata, there is NO mandatory minimum contribution. Zero income = zero INPS. Unlike INPS Artigiani/Commercianti which has minimale contributions, Gestione Separata professionisti with zero income pay nothing.
Classification: No INPS payment expected. Zero months credited.
Input line:
20.08.2025 ; AGENZIA ENTRATE ; F24 ; RAVVEDIMENTO DPPI ; -8,750.00 ; EUR
Reasoning: Matches F24 + "RAVVEDIMENTO" + "DPPI". This is a late INPS acconto payment with ravvedimento operoso (voluntary correction). The amount includes the original contribution plus reduced penalties and interest. The contribution portion is deductible; penalties and interest are not.
Classification: EXCLUDE -- INPS late payment via ravvedimento. Flag for reviewer to split contribution (deductible in Quadro RP) from penalties/interest (not deductible).
Gestione Separata rate
| Category | Rate | Composition |
|---|---|---|
| No other pension coverage, not pensioned | 26.07% | 25.00% IVS + 0.72% maternita + 0.35% ISCRO |
| With other coverage or pensioned | 24.00% | 24.00% IVS only |
Payment schedule (acconto/saldo)
| Payment | % | Deadline |
|---|---|---|
| Saldo (prior year balance) | Residual | 30 June (or 30 July +0.40%) |
| Primo acconto | 40% of prior year total | 30 June (or 30 July +0.40%) |
| Secondo acconto | 60% of prior year total | 30 November |
Trigger: Client is under regime forfettario. Issue: INPS base = ricavi x coefficiente di redditivita. Same Gestione Separata rate applies. INPS deducted before flat tax. Action: Flag for reviewer to confirm coefficient and verify forfettario conditions are met.
Trigger: Client charged rivalsa but customer refuses to pay. Issue: Rivalsa is facolta. If not charged or not received, professionista bears full INPS cost without recovery. Action: Flag for reviewer if dispute affects contribution calculation.
Trigger: Client asks about ISCRO (income continuity benefit). Issue: Complex income-based conditions: income must have dropped 70%+ compared to average of last 3 years. Action: Escalate to Dottore Commercialista.
Trigger: Unclear whether client is professionista con partita IVA or collaboratore. Issue: Different rates and contribution splits (collaboratore: 2/3 committente + 1/3 collaboratore). Action: Flag for reviewer.
Trigger: Client opened partita IVA mid-year. Issue: Full rate applies on actual income. No pro-rata of rate. Minimale of EUR 18,555 still applies for full-year credit assessment. Action: Confirm start date and first-year acconto strategy.
ITALY INPS GESTIONE SEPARATA -- WORKING PAPER Client: [name] Tax Year: [year] Prepared: [date]
INPUT DATA Professional category: [Gestione Separata / Cassa propria -> STOP] Other pension coverage: [YES/NO] Pensioned: [YES/NO] Applicable rate: [26.07% / 24.00%] Net professional income: EUR [] Rivalsa 4% received: EUR [] Tax regime: [Ordinario / Forfettario]
COMPUTATION INPS base (income + rivalsa): EUR [] Capped at massimale: EUR [] INPS contribution: EUR [____]
PAYMENT SCHEDULE Prior year saldo: EUR [] (due 30 June) Primo acconto (40%): EUR [] (due 30 June) Secondo acconto (60%): EUR [____] (due 30 November)
TAX DEDUCTIBILITY INPS in Quadro RP Rigo RP21: EUR [____] (100% deductible)
MONTHS CREDITED Income vs minimale: [____] months (floor(income / EUR 18,555 x 12))
REVIEWER FLAGS [List any Tier 2 flags]
F24 payments (most common):
Direct INPS debits (uncommon for professionisti):
Key identification tips:
If the client provides only a bank statement:
Key figures (2025)
| Item | Value |
|---|---|
| Aliquota (no other coverage) | 26.07% |
| Aliquota (with coverage/pensioned) | 24.00% |
| Massimale | EUR 120,607 |
| Minimale (full year credit) | EUR 18,555 |
| Rivalsa | 4% (optional) |
Casse professionali (all T3 -- escalate)
| Profession | Cassa |
|---|---|
| Avvocati | Cassa Forense |
| Commercialisti | CNPADC |
| Medici/Odontoiatri | ENPAM |
| Ingegneri/Architetti | Inarcassa |
| Consulenti del Lavoro | ENPACL |
| Notai | Cassa del Notariato |
| Farmacisti | ENPAF |
| Psicologi | ENPAP |
| Veterinari | ENPAV |
| Giornalisti | INPGI |
| Geometri | CIPAG |
| Infermieri | ENPAPI |
Test 1: Professionista, no other coverage, income EUR 50,000, rivalsa EUR 2,000. -> Base: EUR 52,000. INPS: EUR 13,556.40.
Test 2: Professionista with employment (altra gestione), freelance income EUR 30,000. -> Rate 24.00%. INPS: EUR 7,200.
Test 3: Income EUR 150,000. -> Capped at EUR 120,607. INPS: EUR 31,442.24.
Test 4: Income EUR 0, partita IVA open. -> INPS: EUR 0. No minimale in Gestione Separata.
Test 5: Forfettario, ricavi EUR 60,000, coefficient 78%. -> Base: EUR 46,800. INPS: EUR 12,200.76. After deduction: EUR 34,599.24. Flat tax 5%: EUR 1,729.96.
Test 6: Pensioner, freelance EUR 20,000. -> Rate 24.00%. INPS: EUR 4,800.
Test 7: Income EUR 10,000. -> INPS: EUR 2,607. Months credited: 6.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Italy computations in the OpenAccountants Tax Library.
ISCRO conditions are complex and income-based. Flag for reviewer.
F24 payments (combined tax and INPS)
| Pattern | Treatment | Notes | |---|---|---| | F24, MODELLO F24 | EXCLUDE -- combined tax/INPS | F24 can include IRPEF, INPS, addizionali, IVA -- cannot isolate INPS from bank statement | | AGENZIA DELLE ENTRATE | EXCLUDE -- tax/INPS | F24 payments routed through AdE | | DELEGA F24 | EXCLUDE -- F24 | Bank description for F24 submission |
INPS-specific F24 codici tributo
| Codice | Description | Treatment | |---|---|---| | DPPI | Gestione Separata professionisti -- acconto | EXCLUDE -- INPS acconto | | DPP | Gestione Separata professionisti -- saldo | EXCLUDE -- INPS saldo | | P10, PXX | Artigiani/Commercianti codes | EXCLUDE -- not Gestione Separata (different INPS scheme) |When F24 receipts (not bank statements) are available, these codes identify INPS
Direct INPS debits (rare for professionisti)
| Pattern | Treatment | Notes | |---|---|---| | INPS, ISTITUTO NAZIONALE PREVIDENZA | EXCLUDE -- INPS contribution | Direct debit to INPS (uncommon; most pay via F24) |
Rivalsa 4% (incoming -- revenue, not a contribution)
| Pattern | Treatment | Notes | |---|---|---| | RIVALSA INPS, RIVALSA 4% | NOT an INPS payment | This is income RECEIVED from clients; it is revenue, not a contribution payment. It enters the INPS computation base. |
Tax payments (NOT INPS)
| Pattern | Treatment | Notes | |---|---|---| | IRPEF, IMPOSTA SUL REDDITO | EXCLUDE -- income tax | Not INPS | | IVA, IMPOSTA VALORE AGGIUNTO | EXCLUDE -- VAT | Not INPS | | ADDIZIONALE REGIONALE, ADDIZIONALE COMUNALE | EXCLUDE -- local tax | Not INPS |
Gestione Separata rate
| Category | Rate | Composition | |---|---|---| | No other pension coverage, not pensioned | 26.07% | 25.00% IVS + 0.72% maternita + 0.35% ISCRO | | With other coverage or pensioned | 24.00% | 24.00% IVS only |
INPS computation formula
INPS base = Net professional income (Quadro RE or LM) + rivalsa 4% received INPS contribution = min(INPS_base, EUR 120,607) x aliquotaRule 2 -- Computation formula
Massimale and minimale
Massimale: EUR 120,607 -- no contributions on income above this. Minimale: EUR 18,555 -- income below this earns proportionally reduced pension credit months: months = floor(income / EUR 18,555 x 12). There is NO mandatory minimum contribution in Gestione Separata.Rule 3 -- Massimale and minimale
Rivalsa INPS 4%
Optional (facolta, not obligation). Charged to clients as separate invoice line. Subject to IVA. Subject to ritenuta d'acconto. INCLUDED in INPS computation base. The rivalsa is revenue, not a deduction.Rule 4 -- Rivalsa INPS 4%
Payment schedule (acconto/saldo)
| Payment | % | Deadline | |---|---|---| | Saldo (prior year balance) | Residual | 30 June (or 30 July +0.40%) | | Primo acconto | 40% of prior year total | 30 June (or 30 July +0.40%) | | Secondo acconto | 60% of prior year total | 30 November |
Instalment rules
Saldo and primo acconto can be paid in instalments (monthly, Jun-Nov, +0.33%/month). Secondo acconto CANNOT be paid in instalments.Rule 5 -- Payment schedule (acconto/saldo)
F24 codici tributo
DPPI = acconto Gestione Separata professionisti. DPP = saldo Gestione Separata professionisti.Rule 6 -- F24 codici tributo
Tax deductibility (IRPEF)
INPS contributions are 100% deductible from reddito complessivo. Deducted in Quadro RP, Rigo RP21. Cash basis: contributions paid in year X deducted in year X. Under regime forfettario: INPS deducted from forfait income before flat rate applied.Rule 7 -- Tax deductibility (IRPEF)
Quadro RR
INPS Gestione Separata contributions declared in Quadro RR, Sezione II of Modello Redditi PF. Deadline: 31 October (for prior year income).Rule 8 -- Quadro RR
First year rule
No prior year base for acconti. Pay nothing during the year and settle full saldo by 30 June following year, OR make voluntary advance payments.Rule 9 -- First year rule
INPS computed before deduction
Circular dependency resolved: INPS base = gross professional income. INPS deduction reduces IRPEF, not the INPS base itself.Rule 10 -- INPS is computed on income BEFORE the INPS deduction
Key figures (2025)
| Item | Value | |---|---| | Aliquota (no other coverage) | 26.07% | | Aliquota (with coverage/pensioned) | 24.00% | | Massimale | EUR 120,607 | | Minimale (full year credit) | EUR 18,555 | | Rivalsa | 4% (optional) |
Casse professionali (all T3 -- escalate)
| Profession | Cassa | |---|---| | Avvocati | Cassa Forense | | Commercialisti | CNPADC | | Medici/Odontoiatri | ENPAM | | Ingegneri/Architetti | Inarcassa | | Consulenti del Lavoro | ENPACL | | Notai | Cassa del Notariato | | Farmacisti | ENPAF | | Psicologi | ENPAP | | Veterinari | ENPAV | | Giornalisti | INPGI | | Geometri | CIPAG | | Infermieri | ENPAPI |
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