Determination of the 2024 Standard Wages for Workers Abroad

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 the Official Gazzetta , General Series No. 66.

Consequently, effective as of the current 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 mandatory insurance for Italian workers employed abroad are set at the amounts specified, 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 (concerning provisions “for the protection of Italian workers employed in non-EU countries and for the revaluation of pensions paid by special funds managed by INPS”), as well as for the calculation of income taxes on employment income, pursuant to Article 51, paragraph 8-bis, of the Consolidated Income Tax Law (T.U.I.R.) (Note that this paragraph provides that “income from employment performed abroad on a continuous basis and as the sole purpose of the employment relationship by employees who, over a twelve-month period, reside in a foreign country for more than 183 days, is determined on the basis of the standard rates of pay defined annually by decree of the Minister of Labor and Social Security…”), and these rates are established, for each sector, in accordance with the aforementioned tables.

For employees subject to pay brackets, the taxable standard income is determined by comparing their pay to the corresponding national pay bracket.

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