With €25,000, an employee takes home about €19,983 net per year, while a flat-rate professional (same amount, as revenue) takes home about
17.754 € per year
If we compare the same €25,000 — as gross salary for the employee, and as annual revenue for the flat-rate professional — the employee comes out ahead in this direct comparison: the flat-rate revenue is first reduced by the profitability coefficient (78% for professionals, so €19,500 of taxable income), on which both INPS contributions and tax are calculated, leaving a lower net income than the employee, who instead benefits from specific deductions and the tax wedge bonus that significantly reduce the net tax burden.
| Amount (€25,000) | Taxable Income | Contributions | Tax/Income Tax | Net Annual |
|---|---|---|---|---|
| Dipendente (RAL) | 22.703 € | 2.298 € | 2.311 € + addiz. | 19.983 € |
| Forfettario (fatturato) | 19.500 € | 5.084 € | 2.162 € | 17.754 € |
Flat-rate calculated with 78% coefficient, 15% rate, INPS Separate Scheme. Employee with no dependents, average surcharges. This nominal-amount comparison does NOT account for other important factors, such as flexibility, not having a boss, paid leave (absent for flat-rate workers), or the flat-rate professional's ability to grow their revenue over time.
The purely numerical comparison at equal nominal amount is just a starting point: self-employment offers revenue growth potential that an employee doesn't have in the same way, but it also means no paid vacation, paid sick leave, or extra month's salary bonuses, factors that should be considered in a more complete comparison.