INPS (Istituto Nazionale della Previdenza Sociale, Italian National Institute of Social Security) is the state body responsible for collecting social security contributions and disbursing the main social benefits in Italy. It manages the public pension system, maternity and paternity pay, sickness allowances, and unemployment benefits including NASpI.
Both employers and employees contribute to INPS as a percentage of gross salary. In a standard subordinate employment relationship the employer contribution rate typically ranges from 23 to 32 percent depending on the sector and company size, while the employee contributes approximately 9.19 percent. These rates are recalculated periodically and vary under sector-specific collective agreements.
Employers must register with INPS before hiring their first employee and file monthly payroll declarations through the UniEmens electronic system. Non-compliance or late payment attracts administrative penalties and interest. For companies hiring foreign nationals, INPS registration is a prerequisite for obtaining a valid work permit under the Decreto Flussi quota system.