30 January 2026
Personnel administration
2026 contributions: daily minimum, contribution ceiling and new thresholds for fringe benefits set
INPS
INPS has announced the updated values for 2026 of the remuneration limits relevant for calculating social security and welfare contributions due for the generality of employees.
The minimum daily remuneration has been set at €58.13, equal to 9.5% of the minimum monthly pension treatment, fixed at €611.85. Contributions may not therefore be calculated on taxable amounts below this threshold, without prejudice to compliance with the minimum levels provided for by the most representative collective bargaining agreements.
For part-time employment relationships, the hourly minimum, assuming 40 hours per week, is €8.72; for a 36-hour week, €8.07.
The first annual pensionable remuneration band is set at €56,224.00: on amounts exceeding this threshold, an additional 1% contribution is applied at the employee’s expense. The annual ceiling of the contribution and pensionable base, for the relevant categories, is €122,295.00.
There are also relevant updates regarding fringe benefits: the exemption threshold remains at €1,000, increased to €2,000 for employees with dependent children, as well as clarifications concerning travel expense reimbursements, which are subject to traceable payment methods.
