Italy High Court confirms social security payable by outbound employees working in certain countries should be calculated on total remuneration

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15 September 2016

Italy High Court confirms social security payable by outbound employees working in certain countries should be calculated on total remuneration

A recent Italian High Court ruling has confirmed that for employees assigned from Italy to a country that has a social security agreement with Italy, social security contributions are to be calculated on actual compensation paid to the assignee, even though income tax should be calculated on notional remuneration.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert 2016-1549

Document ID: 2016-1549

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