Memorandum no. 3 of Minister of Labor and Italian Revenue Agency established that the tax reduced rate (10%), applicable up to 6,000 Euro salary, is levied to the employees of the private sector who do not earn more than 40,000 Euro gross in 2010 and for the part of the salary connected with productivity increases. The mentioned increases, however, have to be provided for by second level collective agreement (company or territorial agreement). Therefore, superminimum and individual bonus are liable to the ordinary tax rate, whereas the salary related to overtime work (the part of the normal salary and the increase due to overtime working hours), payment for supplementary work performed beyond the part-time working hours but within the full time one, the amounts paid for night work, for work performed during festival days and for work carried out in established turns are taxable with the abovementioned reduced rate.