Conventional remuneration 2024 for employees working abroad

Through the Decree of 6th March 2024, published in the Official Gazette n. 66, of 19th March 2024, the Italian Ministry of Labour and Social Affairs has established the conventional remuneration 2024. The remuneration is applicable to workers carrying out employment activities abroad.

The new tables replace the conventional remuneration for 2023.

The tables annexed to the Decree establish the conventional retribution to be used as a base for the calculation of:

Employment income taxes, if the conditions provided for in art. 51, par. 8-bis of TUIR are met;
Social contributions due for compulsory insurances for Italian employees working abroad in countries that do not have an agreement with Italy or, in case there is an agreement, in relation to insurances that are not included in the agreement, pursuant to Decree Law n. 317/87.

Conventional retributions are provided for each sector. They have to be applied starting from the pay period from 1st January 2024 to 31st December 2024.

Determination of the conventional retribution

The taxable conventional retribution is determined on the basis of the corresponding national retribution bracket, for all those sectors for which retribution brackets are provided.

In this regard, it is useful to recall the opinion provided by the Ministry of Labour and Social Affairs (Circular n. 72 of 21st March 1990). According to this opinion, for the purpose of the application of the provision on retribution brackets, “national retribution” must be intended as the treatment provided for workers in the applicable collective agreement, “inclusive of emoluments recognised by agreement between the parties”, excluding relocation allowance.

Then, the amount thus calculated must be divided by twelve. Subsequently, by comparing the results of the calculation with the tables for the corresponding sector, the reference retribution bracket must be identified, for the purpose of contribution obligations.

In case of employment, termination of employment or transfer to and from abroad during the month, the conventional values identified in the tables may be divided by 26 days.

Moreover, the payment of ordinary unemployment benefits in favour of Italian workers who have returned to Italy must also be settled based on conventional retribution.

Regularisation of contributions

INPS has not yet published the usual memorandum on the establishment of conventional retributions and contribution regularisation.

According to what was provided for the previous year, employers who have made the calculation of contributions on the basis of the conventional retributions for the previous year, during the months preceding the publication, may regularise such periods without additional charges.

Such regularisation must be performed by the 16th day of the third month following that of publication of the memorandum.

With the publication of the memorandum, we will have confirmation on the provisions applicable for 2024.

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Rental income in Italy

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Do you have equity-based incentive plans (e.g. Stock Options, Restricted Stock Units, or Total Shareholder Return Units) from multiple companies?

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Rental income from properties abroad

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Prezzo per immobile estero locato

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6. Foreign investments and financial assets

Did you own any properties located abroad in2025?(Required)

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Prezzo per immobile estero

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Please state the total number of foreign properties owned during 2025.(Required)

Including any properties bought or sold during the year.

Did you sell any properties located abroad during 2025?(Required)

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Had you owned the property sold for more than 5 years (60 months)?(Required)

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Can you provide evidence that the property served as your main residence for the majority of the ownership period?(Required)

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Plusvalenza cessione immobile estero

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Please confirm whether you owned one or more of the following foreign assets during 2025.(Required)

“Foreign” refers to any location outside the Italian territory.

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Prezzo cripto-attività

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You will need to provide us with a pre-filled Italian income tax return model (Modello Redditi pre-filled trading), prepared by your provider or a third-party service dedicated to individuals who are tax residents in Italy, including the necessary details for reporting the value of assets and income received in 2025, calculated in accordance with Italian tax law.

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Prezzo per conto corrente

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Please specify how many foreign bank accounts and deposits you held during 2025.(Required)

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Prezzo per partecipazioni al capitale

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Please specify how many equity interests in non-resident companies you held during 2025.(Required)

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Prezzo per obbligazioni

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Please specify how many foreign bonds and similar securities held with a foreign intermediary you owned during 2025.(Required)

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Prezzo per titoli non rappresentativi di merce

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Please specify how many non-commodity securities and mass certificates you held with a foreign intermediary in 2025.(Required)

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Prezzo per valute estere

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Please specify how many foreign currency holdings in deposits and bank accounts with a foreign intermediary you held during 2025.(Required)

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Prezzo per conti deposito titoli

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Please specify how many foreign securities custody accounts you held during 2025.(Required)

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Prezzo per titoli pubblici italiani o esteri

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Please specify how many Italian or foreign government bonds held with a foreign intermediary you owned during 2025.(Required)

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Prezzo per contratti di natura finanziaria

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Please specify how many financial contracts with non-resident counterparties you held during 2025.(Required)

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Prezzo per polizze di assicurazione

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Please specify how many life insurance and capitalisation policies with a foreign intermediary you held during 2025.(Required)

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Prezzo per contratti derivati

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Please specify how many derivative contracts and other financial arrangements entered into outside the Italian territory you held during 2025.(Required)

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Prezzo per metalli preziosi

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Please specify how many precious metals in raw or bullion form held abroad you owned during 2025.(Required)

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Prezzo per trust, fondazioni o altre entità giuridiche

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Please specify the number of participations in trusts, foundations, or other foreign non-corporate entities held during 2025.(Required)

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Please provide additional information on your participation in foreign trusts, foundations, or other non-corporate legal entities held during 2025 (e.g. name of the entity, country of incorporation, type of interest or position held, approximate value of the interest, and period of ownership).(Required)

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Prezzo per previdenza estera

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Please specify how many retirement plans managed by foreign entities you held in 2025.(Required)

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Please specify how many additional foreign financial assets you held in 2025.(Required)

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Please provide additional information on any other foreign financial assets held during 2025 (e.g. type of asset, country where it is held, foreign intermediary or counterparty, estimated value and period of ownership).(Required)

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Prezzo per beni mobili registrati all'estero

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Please specify how many registered movable assets held abroad (e.g. yachts and luxury cars) you owned during 2025.(Required)

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Prezzo per opere d’arte e gioielli all'estero

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Please specify how many artworks and pieces of jewellery held abroad you owned during 2025(Required)

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Prezzo per altri beni patrimoniali detenuti all'estero

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Please specify how many other assets held abroad you owned during 2025.(Required)

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Please provide additional information on other assets held abroad during 2025 (e.g., type of asset, country where it is held, approximate value and period of ownership).(Required)

NEWS

Conventional remuneration 2024 published for employees working abroad

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Table of Contents

Determination of the conventional retribution

Regularisation of contributions

Consultation on Tax return in Italy for foreigners and expats

Regulatory Framework

Contact us for this service

1. Residency

Regimi fiscali speciali previsti dalla normativa italiana

2. Income earned in Italy and received in 2025

Rental income in Italy

3. Properties in Italy

4. Expenses

5. Foreign-source income earned in 2025

Rental income from properties abroad

Capital gains

6. Foreign investments and financial assets

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