Determination of conventional salaries 2024 for workers abroad

Notizia Flash No. 12/2024

On March 19, 2024, the table of conventional salaries to be applied for workers abroad in 2024 was published in the Gazzetta Ufficiale, in the General Series No. 66.

Consequently, starting from the pay period in progress from January 1, 2024 to December 31, 2024, the conventional salaries to be used as a basis for calculating the contributions due for the compulsory insurance of Italian workers operating abroad are established in the amount resulting, for each sector, from the tables attached hereto.

These conventional remunerations are to be taken as the basis for calculating contributions due pursuant to D.L. 31 July 1987 n. 317, converted, with modifications, by L. 3 October 1987 n. 398 (relating to the regulations “for the protection of Italian workers operating 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 tax on dependent employment, pursuant to art. 51, paragraph 8-bis, of the T.U.I.R. (we recall that this paragraph provides that “the income from dependent employment provided abroad on a continuous basis and as the exclusive object of the relationship by employees who stay in the foreign State for a period exceeding 183 days in the course of twelve months, is determined on the basis of the conventional remunerations defined annually by decree of the Minister of Labor and Social Security..”), and the same remunerations are established in the amount resulting, for each sector, from the aforementioned tables.

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

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