Determination of the 2024 standard wages for workers abroad
- 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, effective 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 the mandatory insurance of Italian workers employed abroad are set at the amounts specified, for each sector, in the tables attached hereto.
These standard wages shall serve 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 the rules “for the protection of Italian workers employed in non-EU countries and 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 (note that this paragraph provides that “the income from employment performed abroad on a continuous basis and as the exclusive object of the employment relationship by employees who, over a period of twelve months, reside in the foreign country for a period exceeding 183 days, is determined on the basis of the standard wages defined annually by decree of the Minister of Labor and Social Security…”), and these wages 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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