Italy has published its 2026 conventional remuneration decree for expatriate workers, updating standardised wage bases used to calculate social security contributions and employment income tax on overseas assignments.
Italy has gazetted the Decree of 29 May 2026 on 11 June 2026, establishing the 2026 conventional remuneration levels used for both social security contributions and income tax calculations for Italian workers employed abroad.
The decree, adopted by the Ministry of Labour and Social Policies in agreement with the Ministry of Economy and Finance, applies from 1 January 2026 to 31 December 2026.
It updates the wage bases applied under long-standing rules for expatriate employment. These “conventional wages” are used where actual foreign salaries are substituted with standardised amounts for:
- calculating mandatory social security contributions
- determining employment income for tax purposes
The 2026 figures were set following consultations with key industry and institutional stakeholders, including employer associations and statistical input from ISTAT, and were finalised after a formal conference of services held in December 2025.
In practice, the measure provides annual indexation and legal certainty for employers and workers, ensuring that both tax and social security obligations for overseas assignments are calculated on harmonised benchmark wages rather than variable foreign payroll structures.
