News Flash No. 12/2024
On March 19, 2024, the table of conventional wages to be applied for workers abroad in the year 2024 was published in Gazzetta Official Gazette, General Series No. 66.
Accordingly, as of the current pay period from January 1, 2024 to December 31, 2024, the conventional wages to be taken as the basis for calculating the contributions due for compulsory insurance for Italian workers working abroad are established in the measure resulting, for each sector, from the tables attached hereto.
These conventional salaries are to be taken as a basis for calculating the contributions due under Decree Law No. 317 of July 31, 1987, converted, with amendments, by Law No. 398 of October 3, 1987 (relating to the rules "for the protection of Italian workers working in non-EU countries and for the revaluation of pensions provided by special funds managed by INPS"), as well as for calculating taxes on employee income, pursuant to Article 51, paragraph 8-bis, of the T.U.I.R. (It should be recalled that this paragraph provides that "the income from employment performed abroad continuously and as the exclusive object of the relationship by employees who in the course of twelve months stay in the foreign state for a period exceeding 183 days, is determined on the basis of the conventional salaries annually defined by decree of the Minister of Labor and Social Security.."), and the same salaries are established in the measure resulting, for each sector, from the aforementioned tables.
For workers for whom salary bands are provided, the conventional taxable salary is determined on the basis of comparison with the corresponding national salary band.