By interministerial decree of 29 May 2026, the Minister of Labour and Social Policies, in agreement with the Minister of Economy and Finance, determined the notional remuneration for workers abroad for 2026. Such remuneration, set out in tables divided by sector, category and professional band, constitutes the basis for calculating:
– contribution due for compulsory insurance schemes for Italian workers working abroad;
– employment income tax (art. 51, para. 8-bis, of TUIR).
Accordingly, for 2026, the notional remuneration to be used as the basis for calculating the contributions due for compulsory insurance schemes for Italian workers posted abroad in countries not linked to Italy by social security agreements, as well as for calculating employment income tax, is established, for each sector, in the above tables annexed to the decree.
With reference to remuneration paid before 11 June 2026 – date on which the decree in question entered into force – reference must be made to the provisions of the previous interministerial decree of 16 January 2025, subject to adjustment.
For the purposes of applying notional remuneration, the worker must:
– stay in a foreign State not linked to Italy by social security agreements for a period exceeding 183 days over a 12-month period. This period must be understood as referring to the worker’s actual stay abroad as provided for by the individual employment contract. The calculation of the 183 days includes periods of ‘holiday, public holidays, weekly rest periods and other non-working days, irrespective of the place where they are spent’ (MEF, circular message No. 207/E/2000). Pursuant to the authentic interpretation laid down by art. 1(98) of Law No. 207/2024, with effect from 1 January 2025, notional remuneration also applies to a worker who returns to their home in Italy once a week,
– be physically resident in Italy pursuant to art. 2(2) of TUIR, as amended by art. 1 of Legislative Decree No. 209/2023.
It is also worth observing that notional remuneration must be understood as applying also to workers who, although not Italian citizens, have established a regular employment relationship with an employer established in Italy and have been sent by that employer to perform their work activity abroad, pursuant to Decree-Law No. 317/1987.
The notional amounts indicated in the ministerial tables may be divided by 26 days in the event of the worker’s transfer from or to abroad, as well as in the event of termination of the employment relationship during the month.
We remain available for any further clarification.