奈格里和哈特基于复杂又深刻的现实基础和理论资源提出了非物质劳动理论。非物质劳动理论的现实基础源于全球政治、经济和思想文化上所发生的深刻变革，以及意大利工人自治运动和国内生产方式的变革。理论资源主要指马克思的“一般智力”思想和意大利自治主义马克思主义学者们的相关理论。奈格里和哈特重视人的智力、情感和精神因素，认为非物质劳动是一种用智力、知识和情感等非物质手段来进行生产商品的劳动。非物质劳动具有多重内涵：首先，它是一种以生产通讯信息为内容的智能化劳动；其次，它是以生产知识文化产品为内容的知识性劳动；最后，它是以情感服务为主要生产内容的情感性劳动。就劳动过程和劳动产品形式来看，非物质劳动与物质劳动相对。非物质劳动本身没有超出生产劳动范畴，是生产劳动在当代社会的具体表现形式。

非物质劳动在当今资本主义社会的生产方式中趋于霸权地位，致使其他形式的劳动成为其附属。非物质劳动霸权打破了人们的生产与生活、劳动时间与休息时间之间的界限，改变了生产与消费的关系。非物质劳动霸权不仅渗透到人们社会的生产方式中，而且还渗透进人们的整个日常生活里，影响了人们的生活方式、交往方式以及思维方式，甚至改变了人的主体性。同时，非物质劳动霸权下，资本对非物质劳动剥削的形式发生了变化，出现了非物质劳动新的异化。革命新主体诸众是在非物质劳动所生产的共同性财富基础上产生的，诸众以出走和自治的方式反抗非物质劳动下的剥削和异化，争取民主和自由的权利。

奈格里和哈特所提出的非物质劳动理论在当代具有重要价值。首先，非物质劳动理论从拓宽创造商品价值和社会财富的渠道、充实脑力劳动的生产内容等方面，丰富了马克思的劳动价值论思想。除物质劳动是创造社会财富的源泉外，非物质劳动同样也可以创造社会财富。其次，非物质劳动理论为超越西方马克思主义社会批判理论的困境提供了一种新的思路。最后，对于非物质劳动异化的积极扬弃，这有利于实现诸众的全面解放和发展。诸众中的个体从非物质劳动异化和剥削中解放出来后，可以充分利用剩余时间来实现自身发展，诸众也才能实现全面解放和发展。但是，奈格里和哈特的非物质劳动理论同样不可避免地存在局限性。一方面，非物质劳动理论没有深刻地揭示出资本主义社会的实质；另一方面，诸众所采取的斗争方式过于理想化，既背离了马克思的制度革命的路径，又缺乏实现斗争的现实基础。

Negri and Hart put forward the theory of immaterial labor based on complex and profound practical foundation and theoretical resources. The basis of reality stems from the profound changes in global politics, economy and cultural thoughts, as well as the changes in the political movement of Italian workers’ autonomous political movements and production methods. Theoretical resources mainly refer to Marx's "general intelligence" thought and related theories of Italian autonomy Marxist scholars. Non-material labor attaches importance to human intelligence, emotion, and spiritual factors. It is a kind of labor that uses non-material means such as intelligence, knowledge, and emotion to produce commodities. Non-material labor has multiple connotations: first, it is an intelligent labor with the production of communication information as the content; second, it is the intellectual labor with the production of knowledge and cultural products as the content; finally, it is mainly produced with emotional services The emotional labor of content. In terms of labor process and labor product form, non-material labor is opposite to material labor. Intangible labor itself does not exceed the scope of productive labor, and is the concrete manifestation of productive labor in contemporary society.

   Intangible labor tends to hegemony in the mode of production in today's capitalist society, causing other forms of labor to become its subsidiary. The hegemony of non-material labor breaks the boundaries between people's production and life, working time and rest time, and changes the relationship between production and consumption. Intangible labor hegemony not only penetrates into the social mode of production, but also penetrates into people's entire daily life, affecting people's lifestyle, communication and thinking, and even changing people's subjectivity. At the same time, under the hegemony of non-material labor, due to changes in the form of capital's exploitation of non-material labor, a new alienation of non-material labor has appeared. The new subjects of the revolution were created on the basis of the common wealth produced by non-material labor, and they resisted the exploitation and alienation under non-material labor in a way of exodus and autonomy, and fought for the rights of democracy and freedom.   

The immaterial labor theory proposed by Negri and Hart has important value in contemporary times. First of all, the non-material labor theory has enriched Marx's labor theory of value in terms of broadening the channels for creating commodity value and social wealth and enriching the production content of mental labor. In addition to material labor is the source of wealth creation, non-material labor can also be an important source of wealth creation. Secondly, the theory of non-material labor provides a new way of thinking beyond the predicament of Western Marxist social critical theory. Finally, the active sublation of the alienation of non-material labor is conducive to the overall liberation and development of the masses. After being liberated from the alienation and exploitation of non-material labor, the individuals among the multitude can make full use of their remaining time to realize their own development, and the multitude can achieve full liberation and development. However, Negri and Hart's non-material labor theory also inevitably has limitations. On the one hand, the theory of non-material labor does not deeply reveal the essence of capitalist society; on the other hand, the struggle method adopted by the people is too ideal, which deviates from the path of Marx’s institutional revolution and lacks a realistic basis for the struggle .