La retribuzione annua lorda include il superminimo.

Because retribuzione is a feminine singular noun in Italian.

• la = the feminine singular definite article
• retribuzione = pay, remuneration, compensation

So:

• la retribuzione
• not il retribuzione

A useful pattern is that many Italian nouns ending in -zione are feminine:

• la situazione
• la nazione
• la retribuzione

Because they are adjectives that must agree with the noun retribuzione, which is feminine singular.

So all three match:

• la retribuzione = feminine singular
• annua = feminine singular form of annuo
• lorda = feminine singular form of lordo

If the noun were masculine singular, you would get:

• il salario annuo lordo

If it were feminine plural:

• le retribuzioni annue lorde

It is a noun phrase made up of:

• retribuzione = remuneration / pay
• annua = annual
• lorda = gross

So literally it is:

• annual gross remuneration

In natural English, this is often translated as:

• gross annual salary
• gross yearly pay

Italian often stacks adjectives after the noun, so the structure is different from English word order.

Because in Italian, adjectives often come after the noun, especially in formal, technical, or descriptive language.

So Italian says:

• retribuzione annua lorda

where English usually says:

• gross annual salary

This noun + adjective pattern is very common:

• contratto nazionale = national contract
• salario minimo = minimum wage
• importo totale = total amount

With business or legal language, post-noun adjectives are especially common.

Yes, you may also see retribuzione lorda annua, and in many contexts it would still be understood.

However, retribuzione annua lorda is a very common fixed expression in payroll and HR language, often abbreviated as RAL.

So learners should recognize that:

• RAL = retribuzione annua lorda

Even if another adjective order is theoretically possible, the standard phrase in employment contexts is usually retribuzione annua lorda.

Superminimo is a specific employment/payroll term in Italian.

It usually refers to an extra amount added on top of the contractual minimum salary. In other words, it is a supplement above the minimum set by the applicable collective labor agreement.

A rough English explanation would be:

• an above-minimum salary supplement
• a personal pay supplement
• an amount paid over the contractual minimum

It is not a very general everyday word; it is especially common in HR, payroll, and employment contracts.

Because superminimo begins with su-, not with an s + consonant cluster.

In Italian:

• lo is used before words like studente, psicologo, zaino, gnomo
• il is used before most other masculine singular nouns

Compare:

• il superminimo
• lo stipendio? No — actually stipendio also takes lo because it begins with st-
• lo stipendio
• il salario

So superminimo takes il because the initial sound does not trigger lo.

Because include is the third person singular present indicative of includere.

The subject is la retribuzione annua lorda, which is singular, so the verb must also be singular:

• la retribuzione ... include = the salary includes

Compare:

• le retribuzioni ... includono = the salaries include

The other forms you mentioned are different:

• incluse can be a past participle/adjective in some contexts
• includa is a subjunctive form

Here, the sentence is simply making a statement in the present tense, so include is the correct form.

Because includere is a direct transitive verb in Italian, just like to include in English.

So you say:

• include il superminimo
• not include nel superminimo
• not include il nel superminimo

The direct object is simply:

• il superminimo

Other examples:

• Il prezzo include l’IVA.
• Il pacchetto include la colazione.

They are related, but not always identical in tone or usage.

• retribuzione = a more formal or technical word for remuneration/pay
• stipendio = salary, often used for employees in regular jobs
• salario = wages/pay, sometimes more general, sometimes used differently depending on context

In contracts, HR documents, and legal language, retribuzione is very common because it sounds more formal and precise.

So in this sentence, retribuzione annua lorda fits the formal employment-register style very well.

Yes. Lorda means gross, meaning before deductions such as taxes and social contributions.

The opposite is netta = net.

So:

• retribuzione annua lorda = gross annual pay
• retribuzione annua netta = net annual pay

This distinction is very common in payroll and job offers.

Yes, it is fairly formal and typical of employment contracts, job offers, payroll documents, and HR communication.

Several things make it sound formal:

• retribuzione instead of a more everyday word like stipendio
• the fixed expression retribuzione annua lorda
• the technical term superminimo

A more everyday paraphrase might sound closer to:

• Lo stipendio annuo lordo include anche il superminimo.

But the original sentence is very natural in professional or contractual Italian.

A rough pronunciation guide is:

La retribuzione annua lorda include il superminimo
lah reh-tree-boo-TSYO-neh AN-noo-ah LOR-dah in-KLOO-deh eel soo-pehr-MEE-nee-mo

A few points:

• zione is pronounced roughly tsyoh-neh
• annua has two vowel sounds: AN-nu-a
• lorda has a clear rolled or tapped r
• include is in-KLOO-deh, not like English include

This is only an approximation, but it can help an English speaker get started.

Yes. RAL is a very common abbreviation in Italy, especially in job ads and salary discussions.

It stands for:

• Retribuzione
• Annua
• Lorda

So La retribuzione annua lorda include il superminimo could also be understood as talking about what is included in the RAL.

If you see:

• RAL 35.000 €

that means:

• gross annual salary: 35,000 euros

In many Italian job contexts, knowing RAL is extremely useful.