Conventional Remunerations for 2022: published new updates

employment activities abroad
Determined the conventional remunerations for workers carrying out employment activities abroad [2022 edition]

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. 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.

How A&P can help you

Get a quotation or book a call

Fill in the form below to receive our quotation within 2 business days, or directly book a call with our Experts choosing the date and time you prefer!

Book a call with our Experts

Choose the date and time that best suits you to plan a call with our Experts.

Use the popup button on the bottom-right of this page to book a consulting session with our experts.

Request a quotation with the form below