In Italian labor law, an absorbable pay supplement is an additional salary element that exceeds the minimum wages of the applicable collective bargaining agreement (CCNL) and may later be "absorbed" against certain wage increases.
The absorbable pay supplement element can be offset against future wage increases – i.e., gradually reduced. Typical cases:
- Increase in minimum wages due to CCNL renewal,
- Change of category,
- Introduction of new contractual elements (e.g., third wage element in the collective agreement for trade and services)
Example:
- CCNL minimum wage: €1,500
- Wage element to be absorbable: €500
- Total gross wage: €2,000
If the CCNL minimum wage increases by around €200 (to €1,700), the employer can offset this increase against the chargeable wage element:
- New minimum wage according to CCNL: €1,700
- Offsetable wage absorbable: €300 (€500 – €200)
- Total gross wage remains: €2,000
The employee therefore does not experience a real wage increase because the absorbable pay supplement offsets the previously granted "advantage."
Certain wage components may not generally be "used up" via an absorbable wage element:
-
Seniority allowances
These are based on their own legal basis and may not be "used up" by an absorbable pay supplement.
-
Wage components protected by the CCNL
If the collective agreement stipulates that certain increases or allowances are non-offsetable, this rule takes precedence.
-
Expenses and social benefits
Pure cost reimbursements (travel expenses, meals, accommodation) are not remuneration and cannot be used as an absorbable pay supplement.