INPS, through circular number 5 issued on 20 January 2025, has provided details on the modifications related to the contributory aspects established by article 5 of D.Lgs. no. 148/2025, and the inter-ministerial decrees of 21 July 2022 and 21 May 2024. This related to conventional, extraordinary, and derogatory wage integration, the Wage Integration Fund (FIS), and the Bilateral Solidarity Fund for professional activities. Detailed operational and accounting instructions were also provided.
These inter-ministerial decrees have updated the Wage Integration Fund (FIS) and the Bilateral Solidarity Fund for professional activities according to the Law no. 234/2021 (Budget Law 2022). Starting from 1 January 2025, these updates introduced a reduction in the ordinary contribution rate of 0.50%, with two-thirds of the burden assigned to the employer and one-third to the workers.
Also, the provisions of article 5 of the same legislative decree, introduced by the 2022 Budget Law, established a specific reduction in the additional contribution related to ordinary and extraordinary wage integration treatments from the same date.
The FIS provisions of D.Lgs n. 148/2015 (article 29, paragraph 8-bis) and article 8, paragraph 3, of D.I. 21 July 2022, implemented a reduction in the ordinary contribution for employers who employ up to 5 employees from 1 January 2025, while ensuring the budget balance of the fund. This reduction of 40% of the contribution rate of 0.50%, thus setting it at 0.30%, applies to employers who, during the reference semester, had employed up to 5 employees on average, and did not apply for wage integration check from the FIS, for at least 24 months, counting from the end of the benefit period.
The Fund for professional activities, according to the D.I. 21 May 2024, article 6, paragraph 4, also introduced a similar reduction in the measure of the ordinary contribution from 1 January 2025. Specifically, article 6 of the D.I., provides a reduction of 40% of the 0.50% rate, setting it at 0.30%, benefitting those employers who, in the semester preceding the application date, had an average employment up to 5 workers, and did not apply for a wage integration check, for at least 24 months, from the end of the period of treatment implementation.
Finally, the circular includes indications for the reduction of the additional contribution in the cases of CIGO, CIGS, and CIGD, the procedures for determining the rate of the additional contribution, and the operational instructions related to the benefits described above.
