To get the same net annual income as a €25,000 employee salary, a flat-rate professional needs to invoice about
28.100 € per year
Contrary to what one might think, €25,000 in flat-rate revenue and €25,000 in employee gross salary do NOT produce the same net take-home pay, because the two regimes calculate taxes and contributions very differently. The employee pays progressive income tax (23%-33%-43%) plus 9.19% INPS contributions, but benefits from employee-specific deductions and the tax wedge bonus. The flat-rate professional pays a fixed substitute tax (15% or 5%) on income already reduced by the profitability coefficient, plus INPS contributions calculated differently (26.07% under the Separate Scheme, with no equivalent employee deduction).
| Employee Gross Salary | Employee Net/year | Equivalent Flat-Rate Revenue |
|---|---|---|
| 20.000 € | 15.595 € | 21.959 € |
| 22.000 € | 16.950 € | 23.868 € |
| 25.000 € | 19.983 € | 28.139 € |
| 30.000 € | 23.371 € | 32.910 € |
| 35.000 € | 27.418 € | 38.609 € |
| 40.000 € | 29.592 € | 41.670 € |
Calculation based on: 78% ATECO coefficient (professionals such as engineers, architects, lawyers), 15% substitute tax rate, INPS Separate Scheme (26.07%), no dependents, average regional/municipal surcharges (~1.8%). The result is indicative: the actual tax situation varies based on deductions, region of residence, and other specific factors.
This comparison is useful for those considering leaving an employee job to open a VAT number under the flat-rate scheme, who want to understand concretely how much they need to invoice to maintain their current purchasing power.