Effective Dates: 04/05/2021 - Present Previous | Next

TN 7 (04-21)

GN 01705.015 Coverage and Contributions under the Italian Social Security System

A. The Italian Social Security System

In general, the Italian social security system covers all people who work in Italy. The Istituto Nazionale della Previdenza Sociale (INPS) administers Italian social security, which includes several special systems for workers in specific occupational categories. Under the agreement, SSA and INPS coordinate the activities and functions of the two countries for benefits and coverage.

B. Worker Contributions

1. Compulsory contributions

Covered employees and their employers, and self-employed persons, make compulsory contributions based on a percentage of the worker's earnings.

2. Voluntary contributions

Workers may make voluntary contributions to the Italian social security system to build future benefit rights. To contribute, workers must:

  • •

    Not be subject to compulsory contributions; and

  • •

    Meet certain qualifying conditions.

3. Self -employment contributions

The Italian system calculates self-employed workers’ contributions based on the total earned income declared on the income tax return for the relevant year. Special provisions apply to certain categories of self-employed workers.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201705015
GN 01705.015 - Coverage and Contributions under the Italian Social Security System - 04/05/2021
Batch run: 04/05/2021
Rev:04/05/2021