INPS artigiani e commercianti
Also known as: gestione artigiani e commercianti, IVS contributions, trader and artisan pension fund
The gestione artigiani e commercianti is the INPS pension fund for shopkeepers, traders and artisans — the business side of self-employment, not the professional one. Law 233/1990 sets the contribution as a share of the business income you declare for IRPEF, but on a statutory minimum income floor, and income above the pension ceiling counts only in part.1
What this means for you
Your ATECO code decides this, not your job title: a shop, an e-commerce, a bar or a craft workshop registers here rather than in the Gestione Separata. The floor is what surprises founders — the minimum is due in a year you barely trade, and contributions sit on top of the forfettario's substitute tax. A family member working with you can be enrolled as a coadiuvante, and the shares assigned to collaborators cannot exceed 49% of the business income.
Related terms
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.