The Gestione Separata is a social security scheme run by INPS, Italy's national institute, for workers who are not covered by a dedicated professional fund (cassa). It mainly captures self-employed professionals with a VAT number, occasional collaborators and certain project workers, ensuring they still build pension and welfare entitlements as part of Italy's social security contributions system.
For 2025, the contribution rate for professionals enrolled only in the Gestione Separata (with no other pension coverage) is about 26.07%, applied to net professional income up to an annual ceiling. Lower rates apply to people already covered by another compulsory scheme or drawing a pension.
A freelancer with EUR 40,000 of net income owes roughly 26.07% x EUR 40,000 = about EUR 10,428 in contributions for the year. Unlike employer schemes, the professional is personally responsible for calculating and paying these amounts, though a portion can be charged on invoices and the split of the burden differs for collaborators versus VAT-registered professionals.
Conceptually this resembles UK Class 2 and Class 4 National Insurance or US self-employment tax, which likewise fund state pensions for the self-employed. Freelancers on the flat regime should model both tax and contributions using our Italian flat-rate tax calculator alongside the forfettario rules.