INAIL premiums 2026: daily taxable minimum rises to €58.13

Social security and contributions
INAIL premiums 2026: daily minimum for the taxable base rises to Euro 58.13
INPS

In its circular on the minimum thresholds of taxable remuneration for the calculation of insurance premiums, INAIL has announced the values to be applied for 2026 for the purposes of determining the taxable base on which premiums against workplace injuries and occupational diseases are calculated.
The document summarises the criteria to be used to verify the correct taxable remuneration and updates the minimum thresholds on the basis of the annual revaluation linked to ISTAT indices. For employees generally, the daily minimum rises to Euro 58.13, corresponding to Euro 1,511.38 on a monthly basis on the assumption of 26 working days. The taxable remuneration to be used for calculating the premium must therefore be compared both with the minimums provided for by the applicable collective agreement and with the new statutory limit, with the higher value being adopted.
The circular also summarises the rules applicable to notional remuneration, part-time employment relationships, workers operating abroad, coordinated and continuous collaborators, and other categories for which specific criteria for determining the insurable taxable base apply.
The update is of operational interest to all companies, which are required to verify that the taxable bases used for the calculation of INAIL premiums in 2026 comply with the new minimum values set by the Institute.