In particular, members have the following contributions to pay annually:
- subjective contribution (mandatory; 14.5% of net professional income, with a minimum of 2695 euros – an exemption from the minimum contribution can be requested by May 31st >> details here);
- optional contribution (voluntary; calculated based on a modular rate applied to net professional income);
- integrative contribution (4%; mandatory for professionals registered in the professional register and holders of a VAT number, even if not registered with Inarcassa, and for engineering companies; it is calculated as a percentage of the professional turnover declared for VAT purposes);
- maternity/paternity contribution (obligatory).
Let's see the details (and amounts) of each one.
Inarcassa contributions: 2024 amounts
Engineers and architects registered with Inarcassa are required to pay the following social security and welfare contributions:
| Contribution | Description | Minimum amount | Maximum income | Percentage |
| Subjective | Percentage (fixed) of net professional income; also due by pensioners (except disability/disabled child allowance) | €2,695 (possible to request an exemption) | €142,650 | 14.5% |
| Optional | Percentage (variable) of net professional income | €245 | / | 1% – 8.5% |
| Integrative | Percentage (fixed) of net professional income; mandatory for professionals with a VAT number (even if not registered with Inarcassa) and engineering companies; foreseen “retrocession” up to a certain volume of business | €815 | €185,900 | 4% |
| Maternity/paternity | Mandatory fixed contribution for all Inarcassa members | €60 | / | / |
Let's look at them one by one in detail.
Subjective Contribution: percentage obligation on income
The subjective contribution represents a mandatory quota calculated as a percentage of net professional income. The percentage to be applied on net professional income is equal to 14.5% up to 131,100 euros for 2023 income to be declared in 2024. The subjective contribution is fully deductible for tax purposes.
However, a minimum contributionto be paid regardless of the declared professional incomethe amount of which varies annually based on the ISTAT annual index: for the year 2024 it is equal to 2,695 euros, but an exemption may be requested if it is expected to achieve a professional income of less than 18,586 euros in 2024 (>> details here).
Starting in 2021 the minimum subjective contribution is due in full by retired members of Inarcassa, with the exception of Inarcassa disability pensioners and pensioners receiving the allowance for children with serious disabilities paid by the Association, who will have to pay the contribution in the amount of 50% (based on art. 4.3 General Social Security Regulations).
We remind you that the minimum contribution is divisible into twelfths in relation to the calendar months of registration. The minimum monthly fee is also due for a single day of registration in the calendar month.
Versatility of the optional contribution
The optional contribution was introduced in 2013 voluntary share which allows members, including pensioners, to increase your contribution amount and, consequently, theamount of pension benefits.
This contribution deductible for tax purposesIt can change between 1% and 8.5% of net professional incomewith payment limits established for 2024 between 245 euros and 12,125 euros.
The payment can be made after the presentation of the declaration relating to the income of the previous year, in a single payment or through multiple payments, by December 31st of the current year (the optional 2024 contribution must therefore be paid by 12/31/2024).
The supplementary contribution, for greater coverage
The supplementary contribution mandatory for all professionals registered in the professional register and with a VAT number (although not registered with Inarcassa but registered with the INPS Separate Management), is calculated at 4% on professional turnover.
To underline the possibility, introduced in 2013, of “retrocession” of a portion of this contribution towards social security coveragewith a variable rate based on seniority of registration:
- 50% for professionals who as of 31/12/2012 have had an Inarcassa seniority of up to 10 years and in the case of retirement 70 years;
- 43.75% for professionals who as of 12/31/2012 had a seniority in Inarcassa of between 10 and 20 years;
- 37.50% for professionals who as of 31/12/2012 have been in Inarcassa for between 20 and 30 years;
- 25% over 30 years of seniority in salary quota or in case of pensioner from another institution.
There is a maximum VAT turnover threshold, beyond which “relegation” is not foreseen, which in 2024 is equal to 185,900 euros. A is expected minimum contributionto be paid regardless of the declared VAT turnover, the amount of which varies annually based on the ISTAT annual index: for the year 2024 it is equal to 815 euros.
Support for parenting: the maternity/paternity contribution
There is also an eye towards families, with the maternity/paternity contribution, mandatory for all members, which for 2024 maintains the 2023 amount (60 euros).
The maternity/paternity contribution must be paid, together with the subjective and supplementary minimums, in two installments June 30th and the September 30th of each year. The contribution is divisible into twelfths in relation to the actual months of registration and is fully deductible for tax purposes.
Seniority useful for retirement
The seniority useful for the maturation of the right to social security benefits and for the calculation of their amount is made up of years of membership with full contributions paid. In fact, annuities which present non-compliance with declarations or even partial omissions in the payment of contributions and related additional charges do not contribute to the formation of social security seniority.
Inarcassa specifies that contributions paid in part relating to years not useful for social security purposes are not subject to reimbursement.