For transferred EU workers the Italian rules are valid; foreign regulations are applicable for income subject to social security taxation

The Ministry of Labour with its reply no. 33/2010, explained that employees of EU companies who work in Italy must receive economic and legal remuneration in line with the conditions envisaged for Italian workers.

The Ministry of Labour with its reply no. 33/2010, explained that employees of EU companies who work in Italy must receive economic and legal remuneration in line with the conditions envisaged for Italian workers. The minimum wage level is composed of the employment income identified according to Italian laws. However, remuneration which is taxable for social security purposes and used to calculate contributions is set based on the laws of the foreign country where the company is resident which transferred the employee.

(Il Sole 24 Ore)