In 2026 there are 15 income brackets, frozen at 2025 levels: within each one you pick a base between the bracket's minimum and maximum (with an overall cap of 5,101.20 euros), and you can change it up to 6 times a year as your forecast changes. Your base determines both your monthly quota (31.5% of the base) and your future benefits: sick leave, cessation of activity, and pension. The official simulator is Import@ss.
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