Determination for 2024 of the minimum and maximum thresholds for calculating all social security and welfare contributions due for employed workers.

News No. 7/2024

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

The following information notice details, in particular:

• The value of the annual maximum contributory and pensionable base;

• The value of the minimum wage for the generality of employed workers;

• The hourly minimum wage for part-time employees;

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

• The minimum contribution base for conventional remuneration in general;

• Amounts that do not constitute employment income;

• The revaluation of the amount borne by the State budget for mandatory maternity benefits;

• The annual remuneration for extraordinary leave as per Article 42, paragraph 5, of Legislative Decree No. 151/2001;

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

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