The superminimo is an additional salary component that an employer grants to an employee on top of the minimum salary provided for by the applicable collective agreement.
The superminimo may, for example, be agreed upon at the time of hiring or granted later during the employment relationship as an individual salary increase. As a rule, it is shown as a fixed component of the monthly gross salary on the payslip (busta paga).
Absorbable and non-absorbable superminimo
In Italy, a distinction is made between an absorbable superminimo (superminimo assorbibile) and a non-absorbable superminimo (superminimo non assorbibile).
In the case of an absorbable superminimo, subsequent salary increases, in particular increases in the minimum salaries provided for by the collective agreement, may be offset against the superminimo.
Example: The minimum salary under the collective agreement amounts to EUR 2,000 and the employee additionally receives an absorbable superminimo of EUR 300. If the minimum salary increases by EUR 100, the superminimo may be reduced to EUR 200. The total gross salary therefore initially remains at EUR 2,300.
In the case of a non-absorbable superminimo, on the other hand, the additional allowance generally remains unchanged. An increase in the minimum salary under the collective agreement therefore also leads to an increase in the total gross salary.
A clear agreement is important
Whether and to what extent a superminimo can be absorbed depends in particular on the individual agreement and the applicable collective agreement (CCNL).
Employers should therefore clearly specify, already when granting the superminimo, whether it is absorbable or non-absorbable and which future salary increases are covered.
Further information can be found in our glossary entries on the collective agreement in Italy, the collectively agreed salary/minimum salary (paga base) and the payslip (busta paga).
Frequently asked questions (FAQ)
1. What is a superminimo?
The superminimo is an additional salary component paid on top of the minimum salary provided for by the collective agreement.
2. Is an employer required to pay a superminimo?
No. In principle, an entitlement exists only if the superminimo has been individually agreed, promised or is due on the basis of other binding provisions.
3. Can a superminimo be withdrawn at a later date?
A superminimo that has already been agreed cannot simply be withdrawn unilaterally. In the case of an absorbable superminimo, however, it may be lawfully offset against subsequent salary increases.
4. What happens in the event of a salary increase under the collective agreement?
In the case of an absorbable superminimo, an increase in the minimum salary under the collective agreement may, in principle, be offset in full or in part against the superminimo. In the case of a non-absorbable superminimo, on the other hand, the total gross salary generally increases.
5. Is the superminimo subject to taxes and social security contributions?
Yes. As a component of employment remuneration, the superminimo is generally subject to income tax and social security contributions in the same way as the rest of the gross salary.
6. Is the superminimo taken into account for severance pay, the 13th and 14th monthly salary?
As a recurring salary component, the superminimo is generally also relevant for the calculation of severance pay (TFR), unless otherwise provided for by the collective agreement. With regard to the 13th and 14th monthly salary, the provisions of the applicable CCNL must be taken into account in particular.