Navigating Italian Bar Association Fees: A Guide to PagoPA, F24, and Maternity Contributions
For Italian lawyers, staying compliant with Cassa Forense (the Italian Bar Association’s pension fund) contributions can be complex. Recent changes in payment methods, specifically the shift from Mav to PagoPA and F24 models, have introduced potential pitfalls, particularly concerning the maternity contribution. This article breaks down the current system, common issues, and how to ensure you’re fully compliant.
The Shift to Digital Payments: PagoPA and F24
Since 2022, minimum contributions for lawyers have been collected exclusively through PagoPA payment notices or F24 forms, including the option for offsetting payments. While PagoPA simplifies the process for some, the F24 method presents challenges due to limitations in the “Enti previdenziali” (Social Security Bodies) section of the form. This section only allows for two lines of input.
The Maternity Contribution Complication
The maternity contribution, currently €57.65, is due alongside the fourth installment of minimum contributions by September 30th annually. When using the F24 form, lawyers needing to pay the minimum subjective contribution (code E100), the minimum integrative contribution (code E107), and the maternity contribution (code E101) must generate two separate F24 forms, each in triplicate – a total of six copies. The first form covers the subjective and integrative contributions, while the second is dedicated solely to the maternity contribution.
This requirement has led to unintentional non-compliance, with lawyers overlooking the second F24 form. Past amounts overlooked included €81.97 in 2022, €82.69 in 2023, €96.76 in 2024, and €57.65 in 2025.
Why Even Small Errors Matter
Even seemingly minor irregularities can have significant consequences. Cassa Forense will likely impose interest and penalties on overdue amounts. More critically, non-compliance can disqualify lawyers from accessing essential benefits, including participation in certain grant programs.
How to Verify Your Payment Status
Lawyers can independently verify their payment status by accessing their personal account on the Cassa Forense website and reviewing their contribution statement (“estratto contributivo”). This statement provides a clear overview of amounts due and paid, with a magnifying glass icon allowing access to a detailed payment history, including a specific line item for the maternity contribution.
Pro Tip: Regularly check your contribution statement, especially for the years 2022, 2023, 2024, and 2025, if you typically utilize the F24 method.
Rectifying Past Errors: The “Regolarizzazione Spontanea”
If you discover an underpayment, you can submit a “regolarizzazione spontanea” (voluntary regularization) request to Cassa Forense. Alternatively, you can contact their call center for assistance.
Cassa Forense Contact Information
The Cassa Forense call center is available Monday to Friday from 8:00 AM to 7:00 PM, and Saturday from 8:00 AM to 1:00 PM. You can reach them at 06/51.43.53.40.
Frequently Asked Questions
Q: What is PagoPA?
A: PagoPA is a digital payment system used by Italian public administrations, including Cassa Forense, to simplify and standardize payments.
Q: What is an F24 form?
A: An F24 form is a payment slip used in Italy to pay taxes and contributions to various entities, including social security organizations like Cassa Forense.
Q: What are the codes for the F24 form?
A: E100 is for the minimum subjective contribution, E107 is for the minimum integrative contribution, and E101 is for the maternity contribution.
Q: What if I only submit one F24 form?
A: If you need to pay all three contributions (subjective, integrative, and maternity), submitting only one F24 form will likely result in an underpayment of the maternity contribution.
Q: How can I check if I’ve paid the maternity contribution?
A: Log into your personal account on the Cassa Forense website and review your contribution statement.
Did you know? The F24 form’s “Enti previdenziali” section is limited to only two lines, necessitating the use of two separate forms when paying all three required contributions.
Stay informed about your Cassa Forense contributions to avoid penalties and ensure continued access to benefits. Regularly verifying your payment status and understanding the nuances of the PagoPA and F24 systems are crucial for all Italian lawyers.
