I went to the accountant, and they told me that a new law has been passed — a business opened this year pays into the pension fund in the first year not €4,500, but half that, €2,250 per year. Is that true? Or did I misunderstand something?
Detailed analysis of the topic: INPS (Italian National Social Security Institute) and pensions in Italy 2026
There’s a real benefit but with caveats — it only applies to the forfettario (flat‑rate) regime, and you need to file a separate application for the riduzione contributiva (contribution reduction) with INPS (Italian social security agency) when opening a partita IVA (VAT number); it won’t be applied automatically. It lasts three years, then the rate returns to the full amount. And the actual percentage depends on the gestione (management scheme) — 35% or 50% — it’s calculated differently. Better not to deal with this without a commercialista (tax advisor/accountant); it’s easy to miss the filing deadline.