The percentage rates for coordinated and continuous collaborators
In the current year thepercentage rate to be applied to taxable basis for the calculation of the contributions due For coordinated and continuous collaborators and assimilated figures, it is equal to:
- 33% by way of financing of disability, old age and surviving services;
- 0.50% for the financing of the burden deriving from the extension of the protection relating to maternity, to checks for the family unit and the disease (even in the event of a non -hospital non -hospitalization);
- 0.22% to the Ministerial Decree of 12 July 2007;
- 1.31% to finance performance for involuntary unemployment events.
As a result of the provisions described, here is theFuel scheduled for Co.co.co. and assimilated figures (Complete list available in the INPS circular number 27/2025):
| Identification code | Type relationship | Total percentage rate (in %) |
| 1 A – 1 e | Director of Company, Association and other entities with or without legal personality | 35.03 |
| 1 b | Mayor of Company, Association and other entities with or without legal personality | 35.03 |
| 1 C | Auditor of Company, Association and other entities with or without legal personality | 35.03 |
| 1 D | Company liquidator | 35.03 |
| 06 | Co.co.co. (with a project contract / work program / phase) | 35.03 |
| 09 | Autonomous occasional reports (law number 326/2003, article 44) | 33.72 |
| 18 | Coordinated and continuous collaborations (pursuant to Legislative Decree Number 81/2015) | 35.03 |
For the calculation of the contributions it is specified that the overall rate must be applied to the income of the activities, determined with the same criteria established for the identification of the tax base of the income tax of natural persons, resulting from the relative annual tax return or from definitive investigations.
Exceptions are already retired or insured subjects (for example as a result of a subordinate employment contract) in other forms of mandatory social security. In this case, thetotal percentage rate is equal, for 2025, to 24%.
The percentage rates for autonomous
For the year 2025 theself -employed foreigners without register or cashtax position holders for the purposes of value added tax (VAT), registered in separate management and not insured in other forms of social security or retirees are affected by onepercentage rate equal to 26.07%of which:
- 25.00% for IVS contribution (disability, old age and survivors);
- 0.72% for maternity contribution, family allowances, hospital hospital stay, disease and parental leave;
- 0.35% for the financing of the extraordinary income and operational continuity allowance (Iscro).
Like collaborators, the autonomous already retired or insured in other compulsory social security forms are recipients of a24% rate.
Distribution of contributions
For coordinated and continuous collaborators, the INPS contribution burden is divided for 1/3 against the collaborator himself and 2/3 against the client.
The latter is also required to pay the contributions to the INPS, by means of a telematic F24 model, by the 16th day of the following month that of actual payment of the compensation, both for the share at its charge and for that due by the collaborator and detained in office of liquidation of the entitlements.
On the contrary, for professionals registered in the separate management, the contribution burden is exclusively borne by the same, which must be done by Telematic F24 modelto the tax deadlines provided for the payment of income taxes (balance 2024, first and second down payment 2025). Inps always specifies that the down payment for the 2025 tax year must be calculated by applying the rates in force for the current year.
Extended cash principle
As a result of the so -called enlarged cash principle, The sums paid by 12 of January they are considered perceived in the previous tax period (article 51 of the Tuir).
It follows that in this case they must be apply the contribution rates provided for the tax year 2024.
Minimal and ceilings
In the determination of the tax base on which to apply the percentage rate it is necessary to consider theexistence of a minimal and a ceilingequal for the year 2025 to:
- 120,607.00 euros of income ceiling (it follows that the rates apply by referring to the income achieved by the members of the separate management up to the sum of the sum in question);
- 18,555.00 euros of income minimal (the members for whom the 24% rate operates will be entitled, for example, to the accreditation of the entire 2025 year compared to an annual contribution of 18,555.00 * 24% = 4,453.20 euros).
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