Determination of Conventional Remunerations 2024 for Expatriate Workers

Flash News No. 12/2024

On March 19, 2024, the table of conventional remunerations applicable to expatriate workers for the year 2024 was published in the Gazzetta Ufficiale, General Series No. 66.

Consequently, effective from the pay period commencing January 1, 2024, to December 31, 2024, the conventional remunerations to be used as the basis for calculating contributions due for the mandatory insurance of Italian workers operating abroad are established at the amount resulting, for each sector, from the tables appended hereto.

These conventional remunerations serve as the basis for calculating contributions due pursuant to Law Decree No. 317 of July 31, 1987, converted, with amendments, by Law No. 398 of October 3, 1987 (concerning regulations for the protection of Italian workers operating in non-EU countries and the revaluation of pensions disbursed by special funds managed by INPS), as well as for calculating income taxes on employment income, pursuant to Article 51, paragraph 8-bis, of the T.U.I.R. (Consolidated Income Tax Act). We remind that this paragraph stipulates that “employment income earned abroad continuously and as the exclusive object of the employment relationship by employees who, within a twelve-month period, reside in the foreign state for a period exceeding 183 days, is determined based on the conventional annual remunerations defined by decree of the Minister of Labor and Social Security…”), and these remunerations are established at the amount resulting, for each sector, from the aforementioned tables.

For workers for whom remuneration brackets are provided, the taxable conventional remuneration is determined based on a comparison with the corresponding national remuneration bracket.

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