As the end of 2025 approaches, the approach of the new year already requires some reflections on the front of tax and social security obligations. Economic planning becomes a fundamental step for those who carry out a self-employed business, especially for VAT holders registered in the management of artisans and traders. In this scenario, the topic of INPS 2026 contributions takes on a central role, because it directly and constantly affects the budgets of independent activities.
In the Italian social security system, the management of artisans and traders is distinguished by a very specific rule: the payment of contributions is not linked exclusively to the revenues actually obtained. The underlying principle is that of the presumed minimum income, i.e. the idea that the exercise of an economic activity itself generates an ability to contribute, even in the absence of real profits.
This mechanism makes mandatory contributions a fixed expense, to be borne regardless of the performance of the business.
How INPS contributions work
Unlike the INPS Separate Management, where contributions are calculated in proportion to the income produced, for artisans and traders there is a minimum income level established annually by the INPS. The minimum amount of contributions to be paid is calculated on this threshold. Even in the presence of zero or very low turnover, the contribution obligation remains unchanged. This setup can represent significant financial pressure, especially in times of economic difficulty or when starting a business.
Contributions are also paid on a regular basis throughout the year. The sums due on the minimum income must be paid in quarterly installments, all of the same amount. This system does not take into account fluctuations in income, imposing continuity in payments which does not always reflect the real economic situation of the taxpayer.
Precisely for this reason, the management of artisans and traders is often perceived as less flexible than other forms of social security, including professional funds dedicated to specific categories.
Minimum income and tax rates: an annual update
Every year INPS updates two fundamental elements: the minimum income and the contribution rates. For the tax year 2025, for example, the minimum reference income threshold has been set at 18,555 euros. This value represented the basis on which the minimum mandatory contribution for the year about to end was calculated. In the event that the actual income exceeds this limit, the excess part is subject to additional contributions, determined subsequently during the tax return.
The rates applied are another key aspect. For INPS 2025 contributions, traders over 21 years of age applied a contribution rate of 24.48%, confirming the level of the previous year. These parameters were made official by INPS with a specific circular and represent the reference for the calculation of 2025 IVS contributions (Circular no. 38/2025).
As regards INPS 2026 contributions, it will be necessary to wait for the new provisions that the Social Security Institute will publish in the first months of the new year, defining both the minimum income threshold and the percentages to be applied.
We remind you of the possibility for taxpayers in the flat rate regime to request a reduction in the contributions due. To have it, you will need to apply to INPS itself by 28 February 2026 (for those who already benefit from it, it is not necessary to resubmit the application)
INPS contributions: when to pay in 2026
While waiting for the new values, the payment deadlines remain certain. The INPS contributions due on the minimum income for 2026 must be paid in four quarterly instalments. The expected dates are
- 16 maggio 2026
- August 20, 2026
- November 16, 2026
- February 16, 2027.
If a deadline falls on a public holiday or weekend, the deadline is automatically postponed to the first following working day. It is useful to remember that 16 February 2026 also coincides with the deadline of the last installment of the minimum contributions for 2025.
The balance after the installments
In addition to the fixed payments, there is also the adjustment mechanism. Contributions calculated on the part of income that exceeds the minimum are not paid during the reference year, but are determined subsequently. For the income produced in 2026, the quantification will take place with the 2027 Income Declaration. Just as in the 2026 Income Declaration, the adjustment (if due) on the 2025 contributions is required. The amounts due will be requested following the same timescales envisaged for the IRPEF balance and advances.
This system allows, at least in part, to adapt the contribution load to the real economic capacity of the activity. However, the minimum contribution constraint remains a structural element that characterizes the management of artisans and traders. For this reason, correct financial planning becomes essential to deal with the obligations linked to the 2026 INPS contributions with greater awareness, avoiding surprises and liquidity difficulties during the year.
Summarizing the INPS 2026 contributions
- INPS 2026 contributions impact the economic planning of artisans and traders.
- The system provides for mandatory payments even without actual income produced by the activity.
- The minimum contributions are based on a presumed income established annually by INPS.
- The rates and minimum income for 2026 will be defined by INPS in the first months of the year.
- The 2026 minimum contributions are paid in four quarterly installments with pre-established deadlines.
- Contributions on income exceeding the minimum will be calculated with the 2027 Income Tax Return.
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