INPS contributions for creators: Gestione Separata explained
Which INPS contributions a creator with a VAT number pays in Italy in 2026: 26.07% and 24% rates, ceiling, floor and a worked example under the forfettario.
Social-security contributions are the item that surprises people most when they open a VAT number: you don't see them on invoices, yet they weigh more than the tax. This guide summarizes what INPS's 2026 circular says about the Gestione Separata and shows, with an example, how contributions and tax combine under the forfettario regime. It is written for creators who live or work in Italy.
A limit to state up front: it is an informational guide. We did not read on official pages the rules that decide which scheme applies to each activity, so we do not attribute them: ask an accountant or INPS.
Which INPS scheme applies to a creator?
As a rule the Gestione Separata, set up for self-employed workers and professionals with no fund of their own. Depending on how the activity is classified, a creator may fall under other schemes too, as Fiscomania notes citing INPS circular 44/2025.
Fiscomania, an informational and non-official site, writes that habitual activity and organization decide whether a VAT number is needed and that the social-security scheme follows from it: Gestione Separata, retail traders or entertainment and sport (Fiscomania). The ATECO code you pick and the nature of the activity can therefore change your contributions: one more reason to decide with a professional, as we explain in Occasional work or a VAT number in Italy.
What are the 2026 rates?
For freelancers enrolled in the Gestione Separata and not insured elsewhere the overall rate is 26.07%; for those already retired or insured under other compulsory schemes it is 24%. The 26.07% is the sum of 25.00% for disability, old-age and survivors' insurance and three additional rates.
Source: INPS, circular no. 8 of 3 February 2026. Read on 16 October 2026.
See the data as a table
| Category | Rate |
|---|---|
| Already retired or insured elsewhere | 24% |
| Freelancers not insured elsewhere | 26.07% |
The circular specifies that the rate must be applied to the income of the activity determined with the same criteria set for personal income tax, as it appears in the tax return. For a forfettario taxpayer, therefore, the base is the income calculated with the profitability coefficient, not gross revenue.
What are the ceiling and the floor?
The ceiling is the income limit beyond which the rates no longer apply: for 2026 it is €122,295. The floor, €18,808 for 2026, is used to determine the contribution credit: to have a full year credited at the 26.07% rate you need an annual contribution of €4,903.25.
- Euro income ceiling
- 122,295
- Euro floor
- 18,808
- Euro contribution for a full year (26.07%)
- 4,903
For those at the 24% rate, the same circular gives an annual contribution of €4,513.92 for a full-year credit. We did not read in the circular a minimum contribution obligation for people in the Gestione Separata: the floor is linked to the credit, not to a payment due regardless of income. If you have doubts about your case, ask INPS to confirm.
How are contributions calculated under the forfettario regime?
They are calculated on forfettario income: revenue times the profitability coefficient, for example €30,000 times 78% gives €23,400. On that income, at 26.07%, the contribution is about €6,100 (6,100.38). It is an illustrative example, with an assumed coefficient.
Contributions paid are then deducted from the income on which the substitute tax is calculated: paragraph 64 of Article 1 of law 190/2014 says that social-security contributions paid in compliance with legal provisions are deducted from the income determined under the forfettario regime. In the example, income on which 15% applies becomes €17,299.62 and the tax about €2,595, against €3,510 without the deduction. For the regime's coefficients and thresholds, read the guide to the Italian VAT number for creators.
How much is left after contributions and tax?
In the €30,000 example about €21,300 is left before costs: 30,000 minus 6,100 of contributions and minus 2,595 of tax. With the reduced 5% rate the tax falls to about €865 and about €23,000 is left.
The numbers are an illustration, not a forecast: they depend on your code's coefficient, on the conditions for the 5% rate (no artistic, professional or business activity in the previous three years and no mere continuation of an earlier activity, under paragraph 65) and on any other income. Before you count on your earnings, have an accountant check the calculation. If you want a method for setting the right share aside, read How much to set aside for taxes.
Key terms. The Gestione Separata is the INPS scheme for self-employed workers and professionals with no fund of their own. The ceiling is the income limit beyond which contribution rates no longer apply. The floor is the reference income for calculating the year's contribution credit.
How we checked this. We read INPS circular no. 8 of 2026 and found the rates, the ceiling and the floor. We read paragraph 64 of law 190/2014 and found the deductibility of contributions. We found no official page saying which scheme applies to each classification, and we say so. Contact: hi@heytea.app. Editorial note: we fact-check every figure against the sources listed below and correct mistakes openly.
Frequently asked questions
Which INPS scheme applies to a creator with a VAT number?
As a rule the Gestione Separata, set up for self-employed workers with no professional fund of their own. An informational site, Fiscomania, notes that depending on how the activity is classified you may fall under other schemes (retail traders, entertainment and sport), citing INPS circular 44/2025. Which scheme applies to your case should be asked of an accountant or INPS.
How much do you pay in contributions in 2026 in the Gestione Separata?
For 2026 INPS circular no. 8 gives 26.07% for freelancers not insured elsewhere (25.00% plus additional rates of 0.50, 0.22 and 0.35) and 24% for those already retired or insured under other compulsory schemes. The rate applies to income, up to a ceiling of €122,295.
On what amount are contributions calculated under the forfettario regime?
On income determined with the same criteria used for income tax: for a forfettario taxpayer it is income calculated by applying the profitability coefficient to revenue. With €30,000 of revenue and a 78% coefficient, income is €23,400 and the 26.07% contribution is about €6,100. The example is illustrative.
Can contributions be deducted from tax?
Yes: law 190/2014, Article 1 paragraph 64, says social-security contributions paid in compliance with legal provisions are deducted from the income determined under the forfettario regime. It means the substitute tax is calculated on income net of the contributions paid. Check with your accountant how it applies in your first year.
What are the floor and the ceiling?
The ceiling is the income beyond which pension contributions are no longer due: for 2026 it is €122,295 for the Gestione Separata. The floor, €18,808 for 2026, is used to calculate the credit: to get a full year credited at the 26.07% rate you need an annual contribution of €4,903.25.
Sources
- INPS, circular no. 8 of 3 February 2026, 2026 contribution rates of the Gestione Separata, ceiling and floor. Read on 16 October 2026. inps.it
- Italian law of 23 December 2014, no. 190, Art. 1, paragraphs 64 and 65 (forfettario regime: tax, deduction of contributions, 5% rate), text read on Normattiva. normattiva.it
- Fiscomania, “Content creator: contributi”. An informational, non-official source. Read on 16 October 2026. fiscomania.com