For employed workers, semi-subordinate employees and students in full-time education holding a fellowship by a recognised Italian university, calculations for compulsory contributions are on the basis of the salary received. This is according to the rates on contributions set by law.
Italian Social Security : Bilateral Conventions
While employed individuals pay contributions to the regular INPS fund, the further two categories (semi-subordinate workers and students as aforementioned) must pay contributions through the separate management, referred to as ‘gestione separata’. The employer, with one-third being payable from the employee or worker, pays two thirds of this contribution amount. The employer transfers the entire amount, which includes the proportion paid by the employee or worker, to the INPS office.
Within the bilateral conventions, it is possible for submissions of pension applications either in the country of residence or in the country of work. To simplify the procedures, the pension application can be submitted to the national social security authority of your residential country and be considered valid in the other country of the convention.
It will then be up to the organisaiton of the country where the filing of your application has taken place to communicate with the pension institution of the other country. The application form is actually bilingual, being in Italian and the language of your residential country, provided by the foreign social security organisaiton. It must be filled in with the correct personal data with information on the periods of insurance cover.
Italy has signed bilateral conventions over social security with:
- Argentina
- Australia
- Brazil
- Canada
- The Vatican
- Croatia
- Jersey
- Canal Islands
- Israel
- Mexico
- The Principality of Monaco
- Republic of Cape Verde
- Republic of San Marino
- South Korea
- United States of America
- Tunisia
- Uruguay
- Venezuela
For more information on Italian Social Security, Italian Payroll, Working in Italy or Contracting in Europe visit the Euro Accountancy & Finance Services website.
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