By circular message No. 25/2026, INAIL announces the minimum daily remuneration threshold, revalued in line with the increase in the average cost-of-living index ascertained by ISTAT, on the basis of which to calculate i) ordinary insurance premiums and ii) special flat-rate premiums for 2026.
The Institute also notes that such premiums are calculated on the basis of minimum assessable remuneration, which may not be lower than the amount determined by laws, regulations and collective agreements entered into by most representative unions at national level, or by collective agreements or individual contracts.
The updated values indicated by INAIL are set out below solely with reference to the minimum daily remuneration threshold to be used i) for calculating ordinary insurance premiums for workers in general and for workers to whom notional remuneration applies, and ii) for calculating special flat-rate insurance premiums for doctors and technicians exposed to X-rays and radioactive substances.
1. Daily and actual minimum remuneration threshold
For 2026, the minimum actual daily remuneration threshold for workers in general is set at EUR 58.13, corresponding to 9.5% of the minimum monthly pension payable by the Employees’ Pension Fund in force as at 1 January 2026 (EUR 611.85 per month). When calculated on a monthly basis, taking 26 working days per month as reference, this therefore corresponds to EUR 1,511.38.
2. Notional remuneration
For the categories of workers to whom notional remuneration applies, as explicitly determined by law at national or local level, the minimum daily remuneration threshold for 2026 is EUR 32.30.
Where workers belong to a category for which no specific daily remuneration threshold is provided, the minimum threshold applicable to notional remuneration is EUR 58.13, namely the actual remuneration threshold referred to above.
2.1 Notional remuneration for part-time workers
For workers employed under part-time contracts, in view of the different working time characterising that type of work, the notional taxable base is determined by multiplying the hourly remuneration by the total hours to be remunerated during the insurance period.
Considering a normal work schedule of 40 hours per week (art. 9 of Legislative Decree No. 66/2003) distributed over six days, the minimum hourly remuneration for 2026 is equal to:
58.13 x 6 : 40 = EUR 8.72
2.2 Notional remuneration for executives
The notional taxable base on which the ordinary insurance premium is to be calculated with reference to executives to whom notional remuneration applies is equal to the annuity ceiling.
With effect from 1 January 2025, the hourly, daily and monthly remuneration is determined as follows:
– EUR 15.81 (notional hourly remuneration)
– EUR 126.45 (notional daily remuneration)
– EUR 3,161.28 (notional monthly remuneration)
3. Special flat-rate premiums for doctors and technicians exposed to X-rays and radioactive substances
Special flat-rate premiums are provided for where, by reason of the nature of the work activity and the manner in which it is performed, it is difficult to ascertain the elements required to calculate the ordinary premium, such as the number of persons employed, the remuneration paid or the hours of attendance at work.
INAIL sets out the updated amounts for 2026 of the special flat-rate premiums concerning doctors, medical radiology technicians and trainees attending courses who are exposed to the action of X-rays and radioactive substances.
These annual premiums are payable i) per radiological device and ii) according to the quantity of radioactive substance in use.
The annual premiums payable per radiological device may be divided into 12 months; in order to determine the special premium, the monthly amount obtained must be multiplied by the months during which the device is held, on any basis.
By contrast, as regards the annual premiums payable in relation to the quantity of radioactive substance in use, such premiums may not be divided and must be calculated on the basis of the total activity, measured in becquerels, used, i.e. the unit of measurement of the activity of a radionuclide.
We remain available for any further clarification.