The MINISTER of labour and Social Affairs in consultation with the Minister of economy and finance having regard to articles 1 and 4 of Decree-Law No July 31, 1987. 317 October 3, 1987, converted, with amendments, by law, no. 398 relating to compulsory social security for Italian workers operating abroad and determination of its contributions according to conventional remuneration from fix annually, by Decree of the Minister of labour and social security in consultation with the Secretary of the Treasury, with reference, and in any case not less, to national collective agreements grouped by homogeneous sectors; Visto l'art. 51, paragraph 8 bis, income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917, which foresees the use, even conventional payroll for tax purposes pursuant to Decree-Law No 317 July 31, 1987, converted, with amendments, by law October 3, 1987, # 398, for determining employment income paid abroad; Considered that art. 36, paragraph 2, of the law November 21, 2000, # 342, to change the art. 4, paragraph 1, of Decree-Law No 317 July 31, 1987, converted, with amendments, by law October 3, 1987, # 398, indicates even the Finance Minister whose authority concertante; Having regard to the Legislative Decree July 30, 1999, # 300, with whom it was established the Ministry of economy and finance that has unified the Treasury, budget and economic planning with the Ministry of finance; Visto l'art. 4 December 30, 1991 law, n. 426 concerning modalities for determining the remuneration for the purposes of the calculation bases of the ordinary unemployment allowance for Italian workers repatriated; Visto l'art. 12, paragraph 8, of the law April 30, 1969, # 153, as amended by art. Legislative Decree 6 September 2, 1997, # 314 that, for the determination of income from employment for the purposes of contributions, confirms the conventional wage provisions laid down for certain categories of workers; Having regard to the Ministerial Decree of December 23, 2013, published in Official Gazette No. 2 of January 3, 2014, relating to the determination of these conventional earnings from pay period underway at 1 January 2014 and until the end of the pay period in progress at December 31, 2014; Examine the national collective labour agreements in force for different categories, grouped by sectors of homogeneity exists; Taking into account the proposals made by the parties concerned; Considered the need to provide, by the year 2015 the determination of salaries in question; Having regard to the findings of the Conference services, convened pursuant to art. 14 of law no 241 of 1990, held on November 24, 2014;
Decrees: Art. 1 conventional Salaries with effect from 1 January pay period underway by 2015 and until the end of the pay period in progress at December 31, 2015, conventional wages to be taken as the basis for the calculation of contributions due for the compulsory insurance of Italian workers operating abroad pursuant to Decree-Law No 317 July 31, 1987, converted October 3, 1987, with amendments, by law, no. 398, as well as for the calculation of tax on income from employment, in accordance with art. 51, paragraph 8 bis, income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, n. 917, shall be established to the extent resulting, for each sector, the combined tables, forming an integral part of this Decree.