With the publication in the Gazzetta Ufficiale of the measure issued by the Ministry of Labour and Social Policy, the 2022 conventional remunerations applicable to workers who are carrying out employment activities abroad were determined. The new tables are an update of previous conventional remunerations for year 2021.
These Conventional Remunerations are applicable for Italian workers working abroad in non-EU countries with which social security agreements are not in force.
On January 18, 2022 on the Gazzetta Ufficiale was published the decree of the Ministry of Labour of 23 December 2021 that determines the conventional remunerations 2022 for employees working abroad. The tables annexed to the Decree set out, for each business sector, and starting from the payable period from 1 January 2022 and until 31 December 2022, the conventional remuneration to be taken as the basis for the calculation:
- of the contributions due for the compulsory insurance of Italian workers operating abroad pursuant to DL 317/87;
- Income tax on employment income (Article 51, paragraph 8-bis TUIR).
The taxable conventional remuneration is determined on the basis of a comparison with the corresponding national salary bracket for all those workers for whom wage brackets are provided.
In the case of employment, termination of employment or transfers to or from abroad during the month, the conventional values identified in the tables are divisible for 26 days. In addition, ordinary unemployment treatment for Italian workers who have returned to Italy should be paid on conventional wages.