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.