Contribution Cap for 2025

The Italian Social Security Institute (INPS) has issued Circular No. 26 on January 30, 2025, setting the contribution cap for the year. The annual maximum taxable and pensionable income is set at €120,607. This means that, in 2025, workers subject to this cap will only pay social security contributions up to this limit.

Employees subject to the contribution cap include those enrolled in mandatory pension schemes from January 1, 1996, onwards, as well as those who have voluntarily opted for the contribution-based system (an option available to individuals who were already enrolled in mandatory social security before that date).

Workers registered under the INPS “Gestione Separata” scheme—such as project-based collaborators (co.co.co.)—are subject to the contribution cap regardless of when they first enrolled in the mandatory pension system.