When you pay social security contributions under the regime forfettario
The dates for paying contributions under the regime forfettario depend on your social security classification.
Enrolled in the INPS traders and artisans management scheme
You fall into this category if you carry out a commercial or artisanal activity and are therefore registered with the Chamber of Commerce.
This social security management provides for the payment of a fixed amount of contributions that is independent of the amount of turnover or income. The fixed contributions are to be paid by means of an F24 form in instalments on the following due dates:
- 16th May
- 20th August
- 16th November
- 16th February
The payment of the fixed contributions already takes place during the year in which the VAT number is opened.
When a certain income, called income above the minimum income (approximately €17,000), is exceeded, traders and artisans also pay INPS contributions above the minimum income. These contributions are calculated as a percentage of the income exceeding the minimum income.
Their payment is due on your tax return and follows the same deadlines as taxes according to your instalment plan, i.e:
- 30 June
- 16 July
- 20 August
- 16 September
- 16 October
- 30 November
NB. Contributions in excess of the minimum, as well as taxes, are paid in the year following the reference year. If you have just opened a VAT code, therefore, you will only pay the fixed contributions during your first year of activity. Any contributions in excess of the minimum will be calculated for you and you will only have to pay them next year.
Enrolled in the INPS separate management scheme
You fall into this category if you are self-employed and do not have a private social security fund.
Payments to the separate management scheme are due on your income tax return. The due dates may vary depending on your payment plan. The general ones, however, are as follows
- 30th June
- 16th July
- 20th August
- 16th September
- 16th October
- 30th November
NB. Contributions, like taxes, are paid in the year following the reference year. If you have just opened a VAT number, therefore, your first deadline for paying contributions will be next year.
Subscribing to a private pension fund (professionals with a fund)
If you are a professional registered with a professional association, and therefore with a private fund, remember that each fund has its own rules for paying contributions. Please check the regulations of your professional association to find out when it is time to pay your contributions. Below you will find links to the main private pension funds.
- cassa forense (lawyers)
- cnpdac (accountants)
- cassa ragionieri (accountants)
- cassa geometri (surveyors)
- inarcassa (architects and engineers)
- enpacl (labour consultants)
- enpam (doctors and dentists)
- enpav (veterinarians)
- inpgi (journalists)
- eppi (industrial experts)
- enpap (psychologists)
- enpapi (nurses)
- enpaf (pharmacists)
- epap (actuaries, chemists, agronomists, foresters, geologists)
- enpab (biologists)