The regulations on the mandatory social protection regime for self-employed individuals has been approved by Presidential Decree No. 97/22, of 2 May 2022. This new statute sets out the rules on the registration and enrollment with the Social Security of individuals that carry out a professional activity without an employment contract or similar document and are not enrolled with the social protection regime applicable to employees. The contribution rate is of 8% of the remuneration declared to the Social Security Entity or 11% if the individual chooses the extended contributive option. The contribution rate of individuals with a low income is of 4%. This legal statute has entered into force on May 2nd.

For more information on this Alert please contact:
[email protected]