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With the Decree of the Ministry of Labour and Social Policies published in the Gazzetta Ufficiale on 7th of April 2021, the table of conventional remunerations for workers abroad was updated.
With the Decree of the Ministry of Labour and Social Policies dated 23 March 2021, and published in the Gazzetta Ufficiale on 7 April 2021, the table of conventional remunerations has been updated with the amounts to be taken into account in order to calculate the contributions due and the employment income taxes to be paid.
Areas of interest of the Conventional Remuneration
The 2021 Conventional remuneration is subdivided taking into account:
- Manufacturing sector (industry, construction industry, craftsmanship, film industry, road transportation and freight forwarding industry, trade, credit, insurance, air transport, agriculture);
- The qualification of the worker (worker, employee, manager) – with specific conventional salaries provided for the journalistic sector;
- The employee’s remuneration bracket.
Requirements for eligibility
The necessary requirements to be considered for the application of the conventional remunerations table are:
- Maintaining the tax residence in Italy, but working abroad;
- Providing for a specific employment contract in which the working activity is exclusively abroad and in which the employee is placed in a special foreign role;
- Working abroad for a minimum of 183 days within 12 months.
Categories excluded
Article 51, paragraph 8-bis of TUIR cannot be applied for the following categories of workers:
- Taxpayers working in a State with which Italy has entered into an agreement to avoid double taxation in the employment income is exclusively taxed in the foreign country (in this case, the Convention prevails over the domestic tax provisions);
- Employees who are posted in a foreign country, as the requirement of continuity and exclusivity of work abroad is missing.
In addition, following the publication of Circular No. 64 of 19.04.2021, operating instructions were provided to regularize the payment of contributions for the months of January, February and March 2021. By July 16 2021, companies can regularize these periods, without additional charges, by completing the form for the Uniemens.