It Employer Contributions

Italian employer social contributions on employees and the full cost of an employee, tax year 2026. Covers the employer and employee INPS rates for private industry and commerce, component by component (pension IVS 23.81% and 9.19%, NASpI, CUAF, maternity, sickness, Fondo di garanzia TFR, CIGO, CIGS and the FIS by headcount), the extra 1% above EUR 56,224, the 2026 minimum and maximum bases, apprentices in summary, the INAIL premium (voce, tasso, 1% addizionale, autoliquidazione), TFR accrual and the INPS Fondo di Tesoreria with the 2026 headcount rule, UniEmens and F24, sanzioni civili and the 2026 hiring reliefs. Trigger on: contributi INPS datore di lavoro, costo del lavoro, costo azienda dipendente, aliquote contributive industria commercio, FIS, CIGS, INAIL premio, TFR Fondo Tesoreria. Out of scope, see: italy-payroll (IRPEF withholding, payslip, CU), it-irpef-employees (trattamento integrativo, family detrazioni), it-inps-contributions, it-inps-artigiani-commercianti, it-irap, it

mkdir -p ~/.claude/skills/it-employer-contributions
curl -L https://claudskills.com/skills/it-employer-contributions/SKILL.md \
  -o ~/.claude/skills/it-employer-contributions/SKILL.md

@misc{it-employer-contributions-2026,
  author    = {openaccountants},
  title     = {It Employer Contributions [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/it-employer-contributions/}
}