The Italian National Institute for Insurance against Accidents at Work (INAIL) has released its conventional wages for the calculation of insurance premiums in the year 2025. These rates apply to active employees working abroad in non-EU countries with which Italy does not have social security agreements in place. Protections for these workers are implemented through payment of an insurance premium calculated based on these annual conventional wages, established through a specific inter-ministerial decree (D.L. no. 317/1987).
This regulation applies not only to Italian workers, but also to EU citizens and non-EU citizens who are employed and insured in Italy under national law and are assigned to a foreign country by their employer. The decree set forth by the Minister of Labour and Social Policies, in conjunction with the Minister of Economy and Finance on January 16, 2025, determine the conventional wages to be used as a basis for calculating the premiums due for insurance of these workers this year. INAIL clarified that the regulations only apply to workers with subordinate employment relationship; other types of work relationships, such as continuous and coordinated collaborations, are not included.
Specifically, from January 1, 2025 to December 31, 2025, the calculation of insurance premiums for workers operating in non-EU countries is based on the conventional wages set forth in the measures from tables published in Annex 1 to the circular, which are integral parts of the aforementioned inter-ministerial decree. The insurance premiums for these workers against occupational accidents and diseases are calculated according to the premium rates set by the Minister of Labour and Social Policies along with the Minister of Economy and Finance’s decree dated February 27, 2019.
The circular defines the territorial scope of application, excluding EU member states, states where EU laws apply (Liechtenstein, Norway, Iceland, Switzerland), and states with which social security agreements have been concluded. Monthly conventional wages are prorated over 26 days in cases of hiring, termination of employment, transfers from or to foreign countries occurring within the month. However, these conventional wages cannot be prorated in other instances.
