Calculation of INPS contributions 2026: time slots, digital payment and summer updates

The amount is obtained by multiplying the hourly contribution by the hours paid in the quarter. The hourly contribution changes with the hourly wage and the duration of the relationship. The 2026 figures are in INPS circular no. 9 of 3 February 2026, which updated the bands based on Istat inflation (+1.4% between 2024 and 2025). For those with an hourly wage of up to 9.61 euros, INPS sets a total contribution of 1.70 euros for each paid hour. The maximum value, 2.34 euros per hour, concerns wages above 11.70 euros. In the middle there is an intermediate band, with an amount that depends on the salary (1.92 euros per hour for wages between 9.61 and 11.70 euros). Fixed-term contracts also provide for an additional contribution of 1.4% on the taxable salary for social security purposes, which is not triggered, among other foreseen hypotheses, when the hiring serves to replace an absent worker. In concrete terms, how much is paid depends on the individual employment relationship: hours actually worked, agreed pay, type of contract and any changes communicated to INPS during the quarter.

From 2026, INPS will no longer send paper bulletins to employers under 76 who requested them. Payment is made with a pagoPA notice, which is generated by the Inps Payment Portal, the IO App and Inps Mobile. It is then paid via home banking (CBILL circuit), at the bank, at the post office or at authorized points. If the hours have changed during the summer, you must update the data before downloading the final notice.