Determination of standard wages for 2024 for workers abroad
- Studio Piceci
- March 22, 2024
- Reading time: 2 min
News Flash No. 12/2024
On March 19, 2024, the table of standard wages to be applied to workers abroad in 2024 was published in Gazzetta , General Series No. 66.
Consequently, starting from the pay period running from January 1, 2024, to December 31, 2024, the standard wages to be used as the basis for calculating the contributions due for compulsory insurance for Italian workers operating abroad are set at the amount shown for each sector in the tables attached hereto.
These standard wages are to be used as the basis for calculating the contributions due pursuant to 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 operating in non-EU countries and the revaluation of pensions paid by special funds managed by INPS"), as well as for the calculation of income tax on employment, pursuant to Article 51, paragraph 8-bis, of the T.U.I.R. (we remind you that this paragraph states that "income from employment abroad on a continuous basis and as the sole object of the employment relationship by employees who stay in the foreign country for more than 183 days over a twelve-month period is determined on the basis of the conventional wages defined annually by decree of the Minister of Labor and Social Security..."), and the same remuneration is established in the amount 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 a comparison with the corresponding national salary band.