A cura di Marzio Scaglioni e Davide Poli
The Ministry of Labor and Social Policies has published, in the Official Gazette no. 93 of last April 7th, 2021, the Inter-Ministerial Decree dated March 23rd, 2021, containing the final annual assessment of the conventional wages 2021 for employees working abroad.
As it’s well known, indeed, according to a special derogation from the general rule that provides for the social security taxation on an “effective” taxable basis for employment hypotheses in an EU country or in non-EU countries entered into social security agreements with Italy, the social security contributions due for the mandatory insurance schemes referred to in the law of October 3rd, 1987, n. 398 (provided in order to guarantee workers employed in foreign countries that have not entered into social security agreements with Italy) are usually calculated on the basis of the aforementioned conventional salary ranges – actual taxable values for social security purposes of lump-sum nature – set pursuant to art. 4 of the same law according to annual frequency with Inter-Ministerial Decree, by reason of amounts determined with reference and in any case to an extent not lower than the national collective agreements of the category, grouped by business sector.
At the same time, with effect from taking effect of the so-called “collegato fiscale” to the 2000 Finance Law, in accordance with the provisions of art. 51, paragraph 8-bis of the TUIR and notwithstanding the provisions that require the analytical determination of the salaries effectively paid, it must be determined on the basis of the same conventional salaries the taxable income of individuals Italian tax resident deriving from the working activity performed abroad, on an ongoing basis and as the exclusive object of the employment relationship by employees who stay there for a period of more than 183 days over a twelve-month period.
As it’s worthwhile mentioning, according to insights unequivocally shared by both the relevant Social Security and Tax Authorities, in the foretold cases the taxable remuneration must be determined on the basis of the comparison with the corresponding national salary bracket, the latter being understood to be the monthly salary determined by dividing the collective agreement for the worker by twelve, including values and sums recognized by agreement between the parties but with the exclusion of any foreign indemnity as well as any benefits that may be recognized.
Local employers are now called to adjust the payroll structures involved for the management of all the obligations expected from April 2021 – expected the general increase of 0.5% of the new published values, despite the confirmation of the sectors of activity/qualification and stratification of the brackets that have been adopted for some time – finally exploiting the year-end adjustment operations to be able to eventually “correct” the application of the “old” values during the first months of 2021.
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