The Presidency of the Council of Ministers at the Council of State the Court of the accounts of the State Attorney at the Ministry of Labour and Social Policy at the Ministry of Economy and Finance to all ministries - Cabinet Autonomy State administrations Those registered entities to CPDEL , CPS, CPI At courts of appeal At Universita 'of studies At the central leadership collective bodies Inpdap Ai central general managers and departmental Inpdap in central and local executives Inpdap the coordinators of professional advice Inpdap the national trade unions At the patronage bodies At the national Association Italian municipalities have been reported by the provincial offices of the Institute and by entities registered - in particular by the school administrations - certain problems of interpretation and operational nature relating to termination benefits for the solution of which is considered necessary to provide further clarification and explanation to supplement than it already 'pointed out in circular no. 11 of 12 March 2001. For the purposes of a more 'easy reading of this Circular should be pointed out that the service ends treatments (hereafter TFS) means both the allowances' severance of the decree of the President of the Republic n. 1032/1973 due to the state administration personnel and the allowances' service award under Law No. 152/1968 due to employees of local authorities and those of the health 'sector. For severance indemnities (TFR from now on) is instead intends performance adjusted based art. 2120 of the Civil Code. 1. Staff in severance pay regime. They are mandatory in TFR regime: a) all employees hired under a fixed-term contract of employment as of 30 May 2000 (date of entry into force of Decree of the President of the Council of Ministers of 20 December 1999) or entered later; b) all employees employed under fixed-term employment contract of indefinite duration after December 31, 2000 (cfr. Decree of the President of the Council of Ministers of March 2, 2001). Retain, therefore, the right to TFS all employees hired on permanent contracts in the public service by 31 December 2000 even if the next step - in any capacity - from an entity to another purche 'this transition takes place without continuity solution 'and always with a permanent contract. E 'in the system of TFS also contracted personnel indefinitely prior to January 1, 2001, even if only for legal purposes (eg school staff employed on a permanent, legally effective September 1, 2000, and economic effect from September 1, 2001). Services rendered to any particular time during the period between the legal and economic appointment entitle them, subsisting the legal conditions, the TFR. The payment of severance pay potra 'but' only be carried out immediately if between the termination of a temporary employment relationship and the economic effect of open-ended contracts there is at least a disrupted day. Example: Legal appointment indefinitely by September 1, 2000, the economic effect for an indefinite period from September 1, 2001: 1) contract of employment for a fixed term from 1 February to 30 June 2001: TFR can 'be paid immediately;
2) employment contract for a fixed term from 1 February to 31 August 2001: TFR, revalued as required by law, will be 'paid at the time of termination of service indefinitely. Staff religious instructor, owner of an employment contract renewed annually, for the particularity 'of the legal position covered if already' writing purposes TFS maintains such registration. If the teacher and 'hired after December 31, 2000 and' in severance pay regime. Under Article. 59, paragraph 56 of Law no. 449/1997 personnel to TFS system can 'exercise the option for the transition to post-employment benefits. According to art. 1 of the Decree of the President of the Council of Ministers of December 20, 1999 this option is made by signing the application form to a "retirement fund." Therefore only those seeking to join a fund can 'exercise the option for the transition to post-employment benefits. Remain at the time of TFS regime, whatever the date of their appointment in the public service, the ordinary judges, administrative and accounting; lawyers and prosecutors of the State; military personnel of the armed and police forces; the diplomatic staff and prefectural; professors and university researchers as well as 'employees of the institutions that carry out their activities' in matters covered by art. 1 of Legislative Decree of the Provisional Head of State July 17, 1947, n. 691, and the laws n. 281/1985 and n. 287/1990 (the Stock Exchange staff, Consob, etc.). With specific legislative or regulatory measures for these categories it will proceed ', so' as the case for the contracted staff, the implementation of the provisions relating to severance pay of civil servants "with reference to subsequent adjustments of the wage and contribution structure of the affected staff." 2. The right to severance pay. The right to severance pay rises to the resolution of an employment contract for a minimum of fifteen consecutive days in a month. This 'means that in the event of a continuous service of at least fifteen days made but' in the space of two months (example: from 20 April to 4 May) the employee does not become entitled to the benefit. More 'services, all of which less than a fortnight, but provided no solution of continuity' with the Institute registration requirement, make entitlement to severance pay if obviously their total duration is at least fifteen days in a month. In the case in particular of the staff of the school, the employment contracts of less than a fortnight, even if entered into with various educational institutions, are added in order to achieve the minimum period of service required for entitlement to severance pay, provided that among the 'one and another contract there is continuity' solution, ie there is not even one day - no matter whether weekday or weekend - not covered by the contract. The severance pay is payable office; then the employee shall have no application to obtain the performance but simply sign the declaration shown in the "G" under the new mod. TFR / 1 which will be 'disclosed as soon as possible. Under Article. 2948 of the Civil Code the right to severance pay and 'subject to a five-year limitation from the day on which that right may' be invoked and then the one in which the right to payment of the benefit (see point 3). Incidence of unpaid leave on the right to severance pay. If in the course of an employment relationship for a minimum of fifteen days in the month, the employee benefits from one or more 'days of unpaid absence, which he is entitled by law or by contract (special leave, strike, etc.), Those absences They do not affect the right to severance pay, but only on the salary to be taken based on calculation of the benefit, which will be 'compared to the salary of activity' due. Example: ================================================ ===================== | | salary | | salary | payable | | Monthly useful | deducted a | Duration of | For TFR | day off | contract in | including | extraordinary | Salary month | rate 13a | no checks | useful for TFR =========================================== ========================== From 1-30 | EUR 1549.37 | EUR 1497.73 (L. | EUR 1497.73 (L. April 2002 | (L. 3,000,000) | 2,900,000) | 2,900,000) Agreement on part-time.
A part-time employment contract (vertical or horizontal) for a minimum of fifteen days in the month shall give entitlement to severance pay, which will be 'calculated on the basis of the remuneration due to the concrete service in time played. ================================================== =================== | salary | | | Monthly useful | | | for severance pay to | | Duration of | full time | | contract in | including | | Salary month | rate 13a | Hours | useful for TFR ============================================ ========================= | | Part-time | | € 1,549.37 | horizontal | € 774.69 From 1-30 | (L. 3,000,000) | 9/18 | (L. 1,500,000) ------------------------------------------- -------------------------- | | Part-time | | | vertical | | | alternate days | | € 1,549.37 | (3 gg. In | Euro 774.69 From 1-30 | (L. 3,000,000) | week of 6) | (L. 1,500,000) =========================================== ========================== | salary | | | annual profit to | | | for severance pay to | | | full time | | Duration of the salary | including | | annual profit to contract | rate 13a | hours | TFR purposes ================================================ ===================== From 1 January to | EUR 18,592.45 | Cyclic (one month | EUR 6197.48 (L. December 31 | (L. 36,000,000) | every 3) | 12000000) Unlike the indemnity 'prize or for' allowances 'severance pay, then, for the purpose TFR made to the part-time service not relating it to full time contracts and the salary to be taken on the basis of calculation and' the actual and not the virtual one provided for full time. 3. Payment of severance pay. The right to payment of severance pay rises to the employment contract, as long as' the employee was not endorsed another one (both fixed-term indefinitely) from the day immediately following the expiration of the first with an entity obliged to enroll its employees INPDAP purposes TFS or TFR. In this case the subscriber will have 'right to payment upon the occurrence of the first break of at least one day between a contract and the other or at the time of termination of service. of the severance pay payment terms. The Twiter must provide for the payment of severance pay within the same time provided by law n. 140/1997 for the payment of the TFS. Therefore, in the event of termination of employment for the age 'limits, to service, to incapacitate' and death, the authorities are obliged to send the mod. TFR / 1 within fifteen days of the termination of the employment relationship and the Institute and 'obliged to pay the service within the next ninety days. In the event of termination of employment for any other reason other than those listed above, the payment can not 'TFR occur before one hundred and eighty days have elapsed from the termination of service, period within which the authorities must send the TFR model / 1 . In the case of fixed-term work that will be resolved at the expiry of the terms contractually fixed ratio, the ratio of the resolution is deemed to occur for "Service limitations" and the payment of the benefit must 'be made within the next one hundred and five days (15 + 90 ). Where, conversely, a ratio of fixed-term employment will be resolved by resignation or dismissal prior to the expiry of the contractual terms, the payment can not 'take place before one hundred eighty days. Since 'failure to observe the terms of payment entails the obligation of payment of default interest, the government will take care to send the recognized TFR / 1 models in compliance with the aforementioned deadlines. 4. Salary useful for TFR. It is recalled that for the purposes of severance pay are useful all the fees assessed on the basis of the calculation as well as TFS 'further compensation items specifically mentioned in the collective agreements of the sector.
In an employment contract for a minimum of fifteen consecutive days in the month, the employee, even if the contribution and 'payable by the employer on the remuneration actually paid, has the right to severance pay calculated on the virtual wage refers to the entire month. It seems useful to bring in the diagram below some indicative examples of how it should be determined that virtual remuneration in different situations which may occur in practice. ----> See Table <---- In the case of two periods of service continuously, with two different pay, and that added up to achieve a minimum of fifteen days, but do not occupy the entire arc of the month, the salary Virtual helpful on which it will go 'calculated the TFR derived from the following formula: salary useful = Q1 + Q2 where Q1 = actual days worked in the first period (ex .: 10 days) for virtual monthly salary of the first period (eg .: EUR 1,549.37 - L. 3,000,000) / total days actually worked (eg .: 15 days) Euro 1,032.91 - L. 2,000,000; Q2 = actual days worked in the second period (ex .: 5 days) for Virtual monthly salary of the second period (ex .: Euro 2324.06 - L. 4,500,000) / total days actually worked (eg .: fifteen days) = EUR 774.69 - L. 1,500,000. Therefore the virtual useful payment for the severance pay will be 'Euro 1807.60 (L. 3,500,000). If, conversely, more 'periods of service with continuity' of INPDAP enrollment in salary and other times extends all the period of the month, the TFR will be 'calculated on the sum of the wages actually received (example: three commencing contracts respectively from 1 to 10, 11 to 20 and 21-30 of the month with a salary of € 774.69 - L. 1,500,000 - the first contract, Euro 1,549.37 - L. 3,000,000 - the second and Euro 1,032.91 - L. 2,000,000 - the last, will be entitled to a severance pay calculated on Euro 3356.97 - L. 6,500,000). The severance pay is calculated on the entire virtual salary even in the case of the reduced salary payment to: disease; commissioning availability '; maternity '(compulsory leave as well as' optional leave for a maximum total period between the two parents of six months up to three years of a child's life - paragraph 2, letter a, Art. 15, Law no. 1204/1971). Limited to such circumstances, even the contribution from the employer shall be calculated on the entire virtual salary. Please note that the allowances 'for maternity' paid after termination of employment pursuant to art. 17 of Law no. 1204/1971 and subsequent amendments and additions, not 'useful for the purposes of severance pay. For the staff of the school division not 'altresi' useful for the purpose of severance pay the nomination period only legal, if the teacher called to offer work not even take the service one day because 'already' on mandatory leave for maternity '. contemporary services. In the case of modern amenities, all made with INPDAP membership, the different salaries are added together for the purpose of a single TFR: The Example - employee of the school division with the following contracts: At school: the contract from 23 January 2001 to 24 April 2001 for 9 hours of 18; School B: contract from 25 January 2001 to 20 April 2001 for 3 hours out of 18; School C: contract since March 21, 2001 to June 9, 2001 6 hours on 18. Sara 'liquidated a single TFR for the period 1 February to 31 May 2001 on the basis of the amount of pay earned during that period for the three employment contracts. It is recalled that the periods 23 to 31 January 2001, and from 1 to 9 June 2001 are not relevant to TFR 'cause less than fifteen days in the month. Example II - employee of the school division with the following contracts: At school: the contract from 1 April 2002 until 15 April 2002 for 5 hours out of 18; School B: contract from 13 April 2002 until 15 April 2002 to 12 hours on 18. Sara 'liquidated a single TFR for the period 1 April 2002 to 30 April 2002 on the basis of virtual salary that you get double the amount of actually received wages for two employment contracts. Example III - employee of the school division with the following contracts: At school: the contract from 1 April 2002 until 15 April 2002 for 5 hours out of 18; School B: Contract from 5 April 2002 to 28 April 2002 12 hours on 18.
Sara 'liquidated a single TFR for the period 1 April 2002 to 30 April 2002 on the basis of virtual salary that is obtained by applying the most' frequently quoted formula Q1 + Q2. The holder of two simultaneous employment contracts, including one for an indefinite period under the procedure for TFS and the other at given time in TFR regime, will have 'right to payment of severance pay on termination of employment for a fixed term sempreche 'do not conclude a new contract on the day following expiry of the previous one. The TFS will 'obviously paid to the termination of the employment relationship of indefinite duration. 5. Obligations of registered organizations. Payment of contributions. As known, the law places a total body burden of the employer contribution for TFR. For local authorities and for those in the health sector 'this contribution amounts to 6.10% of the profit remuneration and IIS (both calculated at 80%). As for government's contribution amounts to 9.60% of usable salary (calculated at 80%) and IIS (calculated in 48% of the measure). If the working relationships that are the recognized governing body should also to the contribution payment for fifteen consecutive days of less contracts in the month and they do not therefore give entitlement to severance pay. Where the employee discontinue enrollment Institute after fifteen continuous days and before the end of the month, as anticipated, the burden of severance pay paid for the entire month will 'INPDAP load. Since 'in case of fixed-term employment contract in place until 30 May 2000, the Twiter corresponds TFR relative to the entire duration of the contract, the administrations - where they have not already' done - will provide for the regularization of contribution for all fixed-term employment contracts in effect at that date of 30 May 2000 and which were commenced after 31 May 1999. Where the fixed-term employment contract as at 30 May 2000 is started prior to May 31, 1999, the entity must 'only change the allocation of the payment (TFR instead of' TFS), and as' already 'being the payment of contributions because it' s been passed the year of service with the registration of the employee. The TFS accrued at May 30, 2000 will constitute 'the "first installment" of the severance pay to which the Institute will carry out' the legal revaluations. Example: fixed-term employment contract commencing on 1 February 1998 and expiring on 31 December 2001. The INPDAP will calculate 'the TFS accrued for the period from 1 February 1998 to 30 May 2000 and for which' already 'it has been paid the relative contribution. That amount will constitute 'before the TFR share which will added later quotas for the period from 31 May 2000 to 31 December 2001. No information. the 11 January 2001 and later the Central management revenue, have been provided with the necessary information about the mode 'of payment and contributions regularization for new subscriptions for the purpose TFR. In a circular issued soon the Ministry of Education, University 'and Research will provide' detailed instructions to schools regarding the mode 'of payment of contributions owed to INPDAP, in order to regularize all the past positions. Registration for the Credit Fund. By law no. 662 of December 23, 1996, Art. 1, paragraph 245, and 'was established the unified management for credit benefits for members of INPDAP, which found running in the regulation referred to in the Order of 28 July 1998, no. 463 (Official Gazette no. 5 of 8 January 1999). The same Finance Law, art. 1, paragraphs 242 and 243, identified as recipients of the management employees already 'enrolled in the pension fund and credit under the codified law on social security benefits in favor of civilian and military employees of the State (decree of the President of the Republic 29 December 1973, n. 1032), and enrolled in the pension funds, merged nell'INPDAP.
In the light of the framework states and in consideration of the changed regulatory framework with the extension to public employees severance indemnities in art. 2120 of the Civil Code, introduced by Decree of the President of the Council of Ministers of December 20, 1999, as amended by Decree of the President of the Council of Ministers of March 2, 2001, the payment of the subsidy requirement for credit performance, for all government employees (also for those of the State), there is the date of enrollment to the Institute which coincides with the effective date of the salary of activity ', resulting both from open-ended contracts to those with fixed for periods of less than fifteen days. The contribution to be allocated to the Fund, amounting to 0.35%, to calculate and withhold the worker on the same taxable salary for pension purposes, to be paid out by the administration entered in CPDEL, CPS, CPI, CPUG by completing the monthly report (circular no. 1/2000 - Annex 2) according to the mode 'dictated by mandatory contributions (indicating the cash credit) on accounting' special provincial treasury n. 1011, or the central treasury (non-interest bearing account no. 21039) for institutions with reports of money transfers (inf. Revenue Direction no. 2 of 22 February 2002). Pending the creation of computerized data management of state employees, the state government will proceed directly to the "credit" of the contribution paid on accounting 'these already' open. Remember that employees resign from registration and re-entered, the period of previous registration and 'useful for the achievement of the right to credit and social benefits. Adjusting staff salaries in severance pay regime. To ensure equality of net pay and tax deductions from employees in TFS system and those in the TFR regime, the decree of the President of the Council of Ministers of December 20, 1999 determined that the gross salary table of the staff severance pay scheme it is reduced by an amount equal to what the staff with a right to the TFS has and maintains against him for the latter performance. The gross salary is then decreased so figuratively increased by the same amount for the purposes of determining the basis of the pension and severance pay calculation treatment. Example: ----> See Example <---- (*) the amount of the IIS is not 'quantified' cause, how 'you know, different and' the share of this item to be subjected to pay contributions to IPS purposes and for the purpose indemnity 'severance. (*) The amount to be taken based on the TFS calculation. (***) Amount to be taken at the base of calculation of severance pay. The decrease of the gross salary in the decree of the President of the Council of Ministers of 20 December 1999 should be made only on amounts actually paid salary and even if the employment contract is for less than fifteen consecutive days in the month and therefore does give entitlement to severance pay. Examples: I. employment relationship from 1 to 10 June 2002 should be carried out the reduction of the gross salary due for that period of service even if the employee has not acquired the right to severance pay; II. employment from January 27 to July 3, 2002: the reduction is performed on salaries due for the period 27 January to 3 July 2002, even though the periods 27 to 31 January and from 1 to 7 July are not useful for the purposes of severance pay. III. employment relationship from 1 to 20 April 2002: the decrease should be determined on actual gross pay payable even if the TFR will be 'calculated on the virtual pay the entire month. The administrations that have failed to decrease in gross salaries of employees in severance pay arrangements are lending to them the highest net salary paid to the public exchequer and the greater amount withheld and paid as income tax. The Twiter, at the request of employers organizations, potra 'cater to the recovery of higher salary amounts paid or the contribution for Credit Fund only if the worker concerned authorizing such recovery with their written statement. Fill out and send TFR models / 1 and TFR / 2.
The institution is to provide for the compilation and sending INPDAP of TFR / 1 models for all fixed-term employment relationships in place until 30 May 2000 or later as well as fortunes' for permanent employees who have matured the right to TFR (cfr. 1). The new INPDAP information system that provides all dependents Institute benefits are paid by the provincial headquarters in the territory of the member's residence. For the school division, in case of continuous services rendered at different schools, responsible for the compilation of the mod. TFR / 1 and its dispatch INPDAP and 'the school at which the employee has provided the last service. In the case of salary adjustment in application of collective labor contracts with retroactive effect, the authorities shall provide for the compilation and sending the mod. TFR / 2 and Twiter will proceed 'to the ESI Reassessment. The government will not attach to the TFR / 1 models and TFR / 2 filled out in their entirety, any other document. And 'of course without prejudice to the right' of the office responsible to the settlement to ask, if he had concern 'on the proper application of rules by the administration of membership, the necessary documentation for the practical definition. 6. Redemptions. How and 'know, the law governing the TFS allows you to redeem it, by paying a "contribution" to the employee's total load, some periods and / or services that otherwise would not be assessed. The rules of the Civil Code regulating the liquidation of severance pay do not provide for the redemption of the institute. An exception and 'but' provided for civil servants Art. 1, paragraph 9 of the Decree of the President of the Council of Ministers of 20 December 1999 which ordered that the personnel in service time determined at the date of 30 May 2000, and therefore necessarily in TFR regime, can request a redemption of periods of service held in fixed previously to those relating to the contract in effect at that date of 30 May 2000, as long as 'those services have not given rise to the right to be registered with INPDAP (former ENPAS or former INADEL management) management will' have given rise to any kind of liquidation. no other time and / or service can 'be redeemed for the purpose of severance pay to the' the aforesaid services. The mode 'for the redemption request are the same as for TFS. Its application should therefore be presented in constant service. The redeemed period, quantified in terms of the sum to be set aside, will go 'to constitute TFR contributions from the ninetieth day following the date of redemption and determination will be' enhanced with the first TFR to perceive. Staff who, while being in regime of severance pay, was not in service time determined at the date of 30 May 2000 is not entitled to any kind of ransom. The sum corresponding to the period redeemed will be 'reassessed annually according to the rules of the Civil Code (1.50 percent at a fixed more' 0.75 per cent of the increase in the consumer price ascertained by ISTAT). Employees, on the other hand, in the TFS regime, appointed legally indefinitely before 1 January 2001, the rules regarding redemption in force for the treatment of severance pay and allowances' Service Award. They are not subject to redemption, then, for the employees of the State, any periods of temporary existing between the legal and the economic nomination which gave rise to the right to severance pay. Example: Legal appointment indefinitely from 1 September 2000 and economic effect for an indefinite period from 1 September 2001: I.-term employment contract from 27 April 2001 to 7 July 2001: the party can 'redeem purposes TFS periods from 1 September 2000 to 30 April 2001 and from 1 July 2001 to 31 August 2001 (the period 27 to 30 April 2001, and from 1 to 7 July 2001, although the processed, are not useful for TFR); II. employment contracts for a fixed term from 1 to June 14, 2001, and July 18 to 31, 2001: the party can 'redeem the entire period from 1 September 2000 until 31 August 2001' cause the work carried out on fixed-term contracts, lower fifteen consecutive days in the month, have not given rise to the right to severance pay. All the above particulars are contrary to this Circular shall not apply. Rome, August 1, 2002 The Director General: Simi