With circular message no. 6/2026, INPS published the minimum daily wage threshold for 2026 and updated the other values required for the calculation of the elements of compulsory social contribution for employees.
With reference to the payment of social contribution relating to January 2026, employers will adjust the amounts by 16 April 2026.
Set out below are the most significant values and thresholds that have changed compared to those established for 2025 (INPS, circular no. 26/2025).
Portion of salary subject in 2026 to the additional contribution rate of one percentage point
For employees enrolled in a pension scheme under which the contribution rate borne by them is lower than 10%, an additional contribution rate equal to one percentage point applies to the portions of salary exceeding the limit of the first pensionable salary band (art. 3-ter of Decree-Law no. 384/1992).
For 2026, the first annual pensionable salary band has been increased from EUR 55,448.00 to EUR 56,224.00.
Accordingly, as from 1 January 2026, the additional 1% contribution rate applies to the portion of salary exceeding the annual threshold of EUR 56,224.00, which, when divided over 12 months, corresponds to EUR 4,685.00.
Amounts not included in taxable employment income
For 2026, the following items are excluded from the calculation of contributory taxable salary (Legislative Decree no. 314/1997 and art. 51 of the TUIR).
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Substitute meal allowance:
- EUR 4.00, if provided in paper format
- EUR 10.00, if provided electronically (art. 1, para. 14 of Law no. 199/2025)
- Substitute meal allowance for employees working on construction sites, at temporary facilities or at production units located in areas without catering services: EUR 5.29
- Fringe benefits (limit): EUR 1,000.00 or EUR 2,000.00
- Daily travel allowance – Italy (full)**: EUR 46.48
- Daily travel allowance – Italy (2/3): EUR 30.99
- Daily travel allowance – Italy (1/3): EUR 15.49
- Daily travel allowance – abroad (full): EUR 77.47
- Daily travel allowance – abroad (2/3): EUR 51.65
- Daily travel allowance – abroad (1/3): EUR 25.82
- Relocation allowance – Italy (cap): EUR 1,549.37
- Relocation allowance – abroad (cap): EUR 4,648.11
- Shares offered to employees (cap): EUR 2,065.83
*For 2026, the exemption threshold of EUR 1,000.00 is confirmed, derogating from the ordinary limit of EUR 258.23 under art. 51, para. 3 of the TUIR. This applies to:
- the value of goods and services provided to employees;
- amounts paid or reimbursed for domestic utilities (integrated water service, electricity, natural gas), rent for the employee’s main residence or interest on a mortgage relating to the main residence (art. 1, para. 390 of Law no. 207/2024).
- For employees with dependent children, the threshold is increased to EUR 2,000.00 (art. 12, para. 2 of the TUIR).
** As from 1 January 2025, expenses for meals, accommodation, travel and transport by non-scheduled public road services (art. 1 of Law no. 21/1992) are excluded from taxable income provided they are paid by bank or postal transfer or through traceable payment systems (art. 1, para. 81(a) of Law no. 207/2024).
Annual cap on the allowance payable during extraordinary leave
Art. 42(5) of Legislative Decree no. 151/2001 grants the right – within 30 days of the request – to a period of leave to assist a person with a severe disability certified pursuant to art. 4(1) of Law no. 104/1992.
During such leave, the employee is entitled to an allowance equal to their last salary, calculated with reference only to fixed and continuous elements (the period is covered by notional contributions).
For 2026, the allowance is payable up to a maximum annual amount of EUR 57,837.00.
Minimum salary thresholds
As from 1 January 2026, the minimum daily salary threshold for the generality of employees has increased from EUR 57.32 to EUR 58.13, corresponding to 9.5% of the minimum monthly pension (EUR 611.85).
For a full-time employee working 40 hours per week, the hourly minimum is:
(EUR 58.13 × 6) ÷ 40 hours = EUR 8.72
If weekly working hours are 36 hours over 5 days, the hourly minimum is:
(EUR 58.13 × 5) ÷ 36 hours = EUR 8.07
For 2026:
- the minimum daily salary for conventional salaries has increased from EUR 31.85 to EUR 32.30;
- the minimum daily salary for home workers is EUR 32.30, in any event adjusted to EUR 58.13.
INPS has also published updated tables setting out sectoral minimum daily salary thresholds as from 1 January 2026 and updated values for the solidarity contribution due to be paid for employees of the entertainment sector, enrolled under the social security scheme formerly managed by ENPALS.
We remain available for any further clarification.