INPS Gestione Separata
Also known as: gestione separata, social security for freelancers
The Gestione Separata, created by Law 335/1995, is the INPS pension fund for self-employed professionals who have no dedicated professional fund (cassa). In 2026 the contribution rate is 26.07% of taxable income, paid by the freelancer, within a minimum and maximum income base set each year.1
What this means for you
This is the surprise that catches many foreign freelancers: it's roughly a quarter of income, on top of tax, and it applies under the forfettario too. Budget for it from day one. A reduced rate (24%) applies if you're already covered as an employee elsewhere.
Common questions
What is the INPS Gestione Separata?
It is the INPS pension fund (Law 335/1995) for self-employed professionals who have no dedicated professional fund (cassa). Freelancers pay contributions into it on their taxable income.
How much is the Gestione Separata contribution in 2026?
In 2026 the rate is 26.07% of taxable income, within a yearly minimum and maximum base. A reduced 24% rate applies if you are already covered as an employee elsewhere.
Do you pay INPS under the regime forfettario?
Yes — Gestione Separata contributions apply under the forfettario too. It is roughly a quarter of income on top of tax, so budget for it from day one.
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.