Minimum Wage
Before counting gyros, we count earnings. Explore the wage used by the Index and the reconstruction from historical payroll worksheets.
Reconstruction under review
1988 · The wage calculation
Reconstruction · before tax, without subsidy
142.26 €
Difference from the published series: -2.15 €
Both amounts are annual equivalents divided by the months of the year, before personal income tax. This difference concerns payment timing, contribution rates and other deductions. The reconstruction has not replaced the Index.
From gross earnings to a monthly equivalent
We subtract contributions and other deductions from total annual gross earnings. We do not simply multiply the December wage. Missing values remain missing.
| Component | Annual amount in euros | Amount provenance |
|---|---|---|
| Annual gross earnings | 1,981.61 € | middle-years-results.json/years/0/payments |
| Employee contributions before subsidy | 262.56 € | middle-years-results.json/years/0/payments |
| Other payroll deductions | 11.89 € | middle-years-results.json/years/0/payments |
| Annual before tax, without subsidy | 1,707.16 € | Gross − contributions − other deductions |
The subsidy is a separate scenario
Conditional contribution subsidy: 0.00 € annually · 0.00 € as a monthly equivalent.
It is excluded from the comparison above. Eligibility, calculation basis and receipt timing need verification. A receipt may relate to a previous year, as recorded in the detailed worksheet.
Ordinary earnings and bonuses
Calculated worksheet records, not observed payslips. Each original calculation retains its rounding convention. Currency conversion follows summation.
- Ordinary earnings
- 1,687.96 € gross
- Easter bonus
- 70.99 € gross
- Leave allowance
- 69.18 € gross
- Christmas bonus
- 153.48 € gross
Payment totals reconciled to the annual worksheet: Yes, across all recorded components.
The worksheet records all months. An accounting month or wage reference date does not establish the actual payment date or legal start of a wage period.
All payments and original units (15)
Amounts in GRD. Reference dates are preserved as recorded.
| Record / reference | Gross | Contributions | Other deductions | Subsidy | Worksheet |
|---|---|---|---|---|---|
| Ordinary earningsJanuary | 46443 | 6154 | 279 | 0 | Record 1/years/0/payments/0 |
| Ordinary earningsFebruary | 46443 | 6154 | 279 | 0 | Record 2/years/0/payments/1 |
| Ordinary earningsMarch | 46443 | 6154 | 279 | 0 | Record 3/years/0/payments/2 |
| Ordinary earningsApril | 46443 | 6154 | 279 | 0 | Record 4/years/0/payments/3 |
| Ordinary earningsMay | 47143 | 6246 | 283 | 0 | Record 5/years/0/payments/4 |
| Ordinary earningsJune | 47143 | 6246 | 283 | 0 | Record 6/years/0/payments/5 |
| Ordinary earningsJuly | 47143 | 6246 | 283 | 0 | Record 7/years/0/payments/6 |
| Ordinary earningsAugust | 47143 | 6246 | 283 | 0 | Record 8/years/0/payments/7 |
| Ordinary earningsSeptember | 50207 | 6652 | 301 | 0 | Record 9/years/0/payments/8 |
| Ordinary earningsOctober | 50207 | 6652 | 301 | 0 | Record 10/years/0/payments/9 |
| Ordinary earningsNovember | 50207 | 6652 | 301 | 0 | Record 11/years/0/payments/10 |
| Ordinary earningsDecember | 50207 | 6652 | 301 | 0 | Record 12/years/0/payments/11 |
| Easter bonusApril | 24189 | 3205 | 145 | 0 | Record 13/years/0/payments/12 |
| Leave allowanceAugust | 23572 | 3123 | 141 | 0 | Record 14/years/0/payments/13 |
| Christmas bonusDecember | 52299 | 6930 | 314 | 0 | Record 15/years/0/payments/14 |
Sources and calculation limits
Full-time private-sector employee, full year, without seniority increments. Insurance membership, historical bonus rules and leave follow the individual worksheets and still require consistent verification. Completeness indicators above measure recorded data and arithmetic agreement, not legal approval.
Reconstruction worksheet
middle-years-results.json/years/0Pinned code revision, with worksheet SHA-256 hashes in the JSON. A worksheet documents the calculation; it is not primary legislation.
Wage source used by the published series
Derivation with wage indexation (ATA) / ELSTAT CPIEstimate obtained by deflating the 1989 wage backwards using the official annual indexation increases.
PDF 1, 2, 3, 4
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
PDF 1, 2
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
PDF 1, 6
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
These are selected documents relevant to the year, not a claim of complete coverage of every rule. Exact assumptions and further evidence remain in the linked worksheet and research register.
Research coverage
51 years, 631 payments. Calculation without subsidy for 46 years.
Missing deduction breakdown for: 1976, 1977, 1978, 1979, 1981. No year is labelled ready to replace the published series here.
All-year comparison table
| Year | Published | Reconstruction without subsidy | Difference | Payment records |
|---|---|---|---|---|
| 1976 | 13.71 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1977 | 15.77 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1978 | 19.32 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1979 | 22.22 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1980 | 26.38 € | 31.40 € | 5.02 € | 15 · All months |
| 1981 | 36.38 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1982 | 55.84 € | 60.23 € | 4.39 € | 15 · Incomplete dating |
| 1983 | 74.55 € | 67.26 € | -7.29 € | 15 · Incomplete dating |
| 1984 | 81.18 € | 84.45 € | 3.27 € | 0 · Incomplete dating |
| 1985 | 95.97 € | 99.61 € | 3.64 € | 0 · Incomplete dating |
| 1986 | 115.74 € | 110.10 € | -5.64 € | 0 · Incomplete dating |
| 1987 | 127.28 € | 121.55 € | -5.73 € | 0 · Incomplete dating |
| 1988 | 144.41 € | 142.26 € | -2.15 € | 15 · All months |
| 1989 | 164.64 € | 168.99 € | 4.35 € | 15 · All months |
| 1990 | 195.67 € | 197.46 € | 1.79 € | 15 · Incomplete dating |
| 1991 | 222.77 € | 224.16 € | 1.39 € | 15 · All months |
| 1992 | 240.73 € | 248.75 € | 8.02 € | 15 · Incomplete dating |
| 1993 | 272.93 € | 273.58 € | 0.65 € | 15 · All months |
| 1994 | 297.92 € | 307.57 € | 9.65 € | 15 · All months |
| 1995 | 329.28 € | 336.25 € | 6.97 € | 15 · All months |
| 1996 | 355.74 € | 362.31 € | 6.57 € | 15 · All months |
| 1997 | 385.14 € | 391.40 € | 6.26 € | 15 · All months |
| 1998 | 408.66 € | 412.32 € | 3.66 € | 15 · All months |
| 1999 | 424.34 € | 426.79 € | 2.45 € | 15 · All months |
| 2000 | 441.98 € | 444.76 € | 2.78 € | 15 · All months |
| 2001 | 456.68 € | 459.55 € | 2.87 € | 16 · All months |
| 2002 | 480.20 € | 487.41 € | 7.21 € | 15 · All months |
| 2003 | 509.60 € | 511.75 € | 2.15 € | 15 · All months |
| 2004 | 529.20 € | 539.03 € | 9.83 € | 15 · All months |
| 2005 | 560.56 € | 570.02 € | 9.46 € | 15 · All months |
| 2006 | 595.84 € | 605.04 € | 9.20 € | 15 · All months |
| 2007 | 613.48 € | 637.51 € | 24.03 € | 15 · All months |
| 2008 | 667.38 € | 677.16 € | 9.78 € | 15 · All months |
| 2009 | 686.98 € | 715.80 € | 28.82 € | 15 · All months |
| 2010 | 724.77 € | 728.01 € | 3.24 € | 15 · All months |
| 2011 | 724.77 € | 732.20 € | 7.43 € | 15 · All months |
| 2012 | 574.36 € | 590.06 € | 15.69 € | 15 · All months |
| 2013 | 574.36 € | 573.49 € | -0.87 € | 15 · All months |
| 2014 | 574.36 € | 577.17 € | 2.81 € | 15 · All months |
| 2015 | 574.36 € | 580.36 € | 6.00 € | 15 · All months |
| 2016 | 574.36 € | 578.27 € | 3.91 € | 15 · All months |
| 2017 | 574.36 € | 576.93 € | 2.57 € | 15 · All months |
| 2018 | 574.36 € | 576.93 € | 2.57 € | 15 · All months |
| 2019 | 637.76 € | 636.52 € | -1.24 € | 15 · All months |
| 2020 | 651.26 € | 643.69 € | -7.57 € | 15 · All months |
| 2021 | 653.15 € | 654.16 € | 1.01 € | 15 · All months |
| 2022 | 716.46 € | 702.66 € | -13.80 € | 15 · All months |
| 2023 | 783.78 € | 772.85 € | -10.93 € | 15 · All months |
| 2024 | 834.03 € | 826.98 € | -7.05 € | 15 · All months |
| 2025 | 884.27 € | 882.54 € | -1.73 € | 15 · All months |
| 2026* | 924.46 € | 923.81 € | -0.65 € | 15 · All months |
* Current-year projection
Take the calculation with you
payroll-before-tax-v2 · Baseline: 2026.09.12-payroll-review. Research exports are separate from the published Index series.