The National Institute for Insurance against Industrial Injuries (INAIL) clarified in Notice No 15/2018 of 6 March 2018 that so-called ‘conventional pay’ is the basis for making calculations for insurance prizes for all expatriate employees, including senior executives.

Note that ‘conventional pay’ is the basis for the calculation of the tax and social security contributions for employees who are resident in Italy but working abroad for more than 183 days per year.

Valeria Morosini, partner at Toffoletto De Luca Tamajo & Soci