Italy published the Decree of 28 February 2023 from the Ministry of Labor and Social Policies in the Official Gazette on 18 March 2023. The decree approves the table of deemed or notional remuneration (retribuzione convenzionale) of resident individuals deriving employment income from work activity performed outside of Italy in 2023. The deemed remuneration is used as the basis for Italian social security contribution and individual income tax purposes where certain conditions are met and varies depending on the industry and the employee's role.