Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 65Assicurazioni, riassicurazioni e fondi pensione, escluse le assicurazioni sociali obbligatorie
- 65.30.00Fondi pensione
Description
- provision of employee benefit plans
- provision of pension funds and plans
- provision of retirement plans
- provision of retirement income benefits exclusively for the sponsor's employees or members
Exclusion notes
Excluded from division 65:
- provision of insurance-related services on a fee or contract basis, see division 66
- compulsory social security activities, see 84.3
Excluded from class 65.30:
- management of pension funds, see 66.30
- compulsory social security schemes, see 84.30
Frequently asked questions
A pension fund that pays benefits to its members: ATECO code 65.30.00 or the code for the management company?
Code 65.30.00 is for the pension fund itself, as the entity that provides pension plans and pays benefits. The management of the fund on behalf of its members, carried out by a specialised firm, is instead classified under 66.30.01.
A benefit plan covering only the employees of the sponsoring company: does it fall under 65.30.00?
Yes. Paying pension benefits exclusively to the sponsor's employees or fund members is explicitly covered by 65.30.00. This is distinct from an investment fund, which falls under 64.31.00.
Supplementary health insurance or pension fund: how do I choose between 65.12.00 and 65.30.00?
Usually it comes down to what you provide. If it is health or non-life coverage, the code is 65.12.00. If it is a pension benefit for employees or scheme members, it is 65.30.00. The deciding factor is retirement provision versus insurance coverage.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: