Determination for the year 2024 of the minimum and maximum levels for the calculation of all contributions due in the field of social security and assistance for the generality of employees

News no. 7/2024

With News no. 21/2024, INPS has communicated the values of the minimum daily wage for the year 2024 as well as the reference values for the calculation of contributions.

The following information specifically outlines:

• The value of the maximum annual amount of the contribution and pensionable base;

• The value of the minimum wage for the generality of employees;

• The minimum hourly wage for part-time employees;

• The portion of remuneration subject to the additional 1% rate;

• The minimum contribution for conventional salaries in general;

• The amounts that do not contribute to the formation of employee income;

• The revaluation of the amount charged to the State budget for mandatory maternity benefits;

• The annual remuneration for the extraordinary leave referred to in Article 42, paragraph 5, of Legislative Decree no. 151/2001;

• The values for calculating the solidarity contribution, the additional 1% rate, and the maximum daily amounts for entertainment workers.

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