On 19 February 2025, INPS issued Circular No. 44, providing its first comprehensive guidance on the social security treatment of content creators and influencers. The Circular clarifies that the applicable regime depends on the manner in which the activity is carried out, particularly with regard to the organisational structure and contractual arrangements in place. Where the activity is organised as a business undertaking, registration with the INPS Gestione Commercianti is required, while independent professional activities carried out without a business structure generally fall within the INPS Gestione Separata. The Circular also provides that content creators may fall within the scope of the Entertainment Workers’ Pension Fund (FPLS) where, pursuant to agreements with brands or intermediary agencies, they create remunerated promotional or audiovisual content comparable to activities performed by entertainment workers, such as actors or models. In such cases, contribution obligations rest with the entity engaging and remunerating the creator. Conversely, purely personal content and simple endorsement activities not involving any artistic or entertainment performance remain outside the scope of the FPLS regime. Although not legally binding, the Circular reflects the official position of INPS and is likely to have significant practical implications for businesses engaging content creators.
Newsletter n. 118 – May 2026
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