Introduction
In an Italian S.r.l. or Italian S.r.l.s., social security obligations vary depending on the role actually performed by the individual within the company.
INPS contributions are not automatic and depend on specific conditions provided by Italian law.
Understanding which INPS scheme applies is essential to avoid incorrect registrations or contribution assessments.
INPS and corporate roles
INPS contributions depend on:
- whether the individual is a shareholder
- whether the individual is a director
- whether the individual actually performs work within the company
Italian law distinguishes between different contribution schemes depending on these elements.
Directors and the INPS Separate Scheme (Gestione Separata)
Directors of an Italian S.r.l. or Italian S.r.l.s. are generally subject to the INPS Separate Scheme when they receive remuneration.
In particular:
- contributions apply to directors’ compensation
- registration with the INPS Separate Scheme is mandatory
- contributions are calculated as a percentage of the compensation
This applies regardless of whether the director is also a shareholder.
Shareholder–workers and the Artisans & Merchants Scheme
When a shareholder:
- actively works in the company
- carries out operational or business activity on a regular basis
they may be required to register with the INPS Artisans or Merchants Scheme.
This obligation applies mainly in cases where:
- the shareholder performs business activity
- the activity is prevalent and continuous
Combination of roles and double contribution
In some cases, the same individual may be:
- both director and working shareholder
In such situations:
- INPS Separate Scheme contributions may apply to directors’ compensation
- INPS Artisans or Merchants contributions may apply to business activity
This results in double contribution, which is lawful under Italian regulations.
When contributions are not due
INPS contributions are not due when:
- the shareholder does not perform any work
- the role is purely financial
- no remuneration is paid
Each situation must be evaluated based on the actual facts.
Importance of correct classification
Incorrect classification may lead to:
- retroactive contribution assessments
- penalties and interest
- disputes with INPS
For this reason, it is essential to assess:
- the actual role
- the type of activity performed
- the presence of remuneration
Conclusion
INPS contributions in Italian S.r.l. and Italian S.r.l.s. are not automatic but depend on the concrete role performed.
Correct classification ensures:
- compliance with Italian law
- avoidance of penalties
- correct social security coverage
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