The Italian National Institute of Social Security (INPS) has announced that from January 1, 2026, workers who register for the first time with one of the special self-managed divisions for artisans and traders during 2025 will be awarded a 50% reduction in their social security contributions, as per Article 1, paragraph 186 of the 2025 Budget Law (Law no. 207/2024). This applies if they earn business income, including those under a flat-rate scheme.
As previously communicated by INPS Circular no. 83/2025, it is possible for workers to waive this benefit by submitting an application. If they choose to do so, it leads to the loss of contribution reduction starting from the month following the application submission, and they won’t be able to access this benefit again.
Through a recent message, the Institute has now stated that the computer procedure has been implemented with a waiver function, available on the “Benefits Portal (formerly DiResCo)” while accessing the application. This function, becoming available from January 1, 2026, results in the loss of right to contribution reduction as covered under the 2025 budget law.
Let’s take an example: a worker begins their activity in April 2025 and adheres to the contribution reduction, with the application submitted and accepted on September 10, 2025. If the worker submits a waiver application on January 10, 2026, they will have a reduced contribution of 50% from April 2025 to January 2026. From February 2026, they will owe full social security contributions.
Applications for contribution reduction will be dismissed if the waiver is activated by December 31, 2025. The system informs the user of the removal of their application from the Institute’s archives, pending further clarifications.
The INPS further reminds that upon acceptance of the contribution reduction application, technical time is required for the adaptation of the computerized billing procedures. Therefore, taxpayers who qualify for the reduction and have their application accepted can pay the contribution at a reduced rate as per the earlier mentioned Circular no. 83/2025. If they have already made a full contribution payment, the excess amount would be used for compensation on subsequent instalments or refunded.
In conclusion, the INPS emphasizes that this procedure is an alternative to other existing benefits that provide rate reductions. Also, the beneficiary who wishes to take advantage of the flat-rate social security scheme after the end of the 36 months of the contribution reduction, or in case of waiver or loss of right, can submit a suitable online application.
