Twiter at branch offices in all institutions and administrations with staff enrolled at INPDAP pension funds in all government employees registered with the separate management of pension benefits to state employees At the general direction of the peripheral services of the Treasury of the Republic At prefectures At Valley region d 'Aosta to government Commissioners of regions and autonomous provinces of Trento and Bolzano At the provincial directorates of the Treasury At provincial Accounts Offices of the State and, for information: At the Prime Minister's Office - Department of public Administration at the Ministry of Labour and Social welfare social - Cabinet of the Minister at the Ministry of the treasury - Office of the Minister at the Ministry of interior - Office of the Minister at the Ministry of Health '- the Cabinet of Ministers At the Court of Auditors - general Secretariat At the regional sections of the Court of Auditors for the regional review committees the accountant general of the national Institute of social security State INTRODUCTION. The ordinary supplement no. 255 / L to the Official Journal of 30.12.97. 302, and 'it was published the Law 27/12/97, n. 449 on "Measures for the stabilization of public finances". Under Article. 65 of the same law the provisions in question shall take effect January 1, 1998, unless expressly established a different effect. With this Circular we are provided the first clarifications on aspects of more 'immediate implementation of the new regulations in art. 59 of Law 449/97. 1.1 Requirements for the right to seniority pension 'for the generality' of employees (Art. 59 paragraph 6) With effect from 1 January 1998, paragraph 6 of art. 59 introduces for the generality 'of employees, the new retirement eligibility of seniority' in lieu of those provided by the Law 08/08/95, n. 335. In particular, for civil servants enrolled in the General Compulsory exclusive forms, the right to a seniority pension from 1 January 1998 obtained at completion of 53 years of age 'and the achievement of seniority' contribution amounts to 35 years or the maturation of seniority alone 'contributions equal to 36 years; for subsequent years, the right to retirement benefits is acquired as provided in Table D annexed to the law in question and below. Table D (Article 59, paragraph 6) YEAR AGE 'AND RETIREMENT' RETIREMENT '1998 53 35 and 1999 36 53 and 2000 35 37 54 and 35 37 55 and 2001 35 37 2002 55 35 2003 37 56 and 2004 35 37 57 and 35 38 2005 57 35 38 and 2006 57 35 and 2007 39 57 and 2008 35 39 57 and 35 40.
1.2 Commencement of the seniority pension 'for the generality' of employees (Art. 59 paragraph 8) Employees who meet the requirements set out in Table D indicated in the previous paragraph, by the first quarter of the year, may access the retirement seniority 'from 1 July of the same year, if of age' equal to or greater than 57 years; by the second quarter have access to retirement from 1 October of that year, when the eta 'equal to or greater than 57 years; by the third quarter, they have access to retirement from January 1 of the following year; by the fourth quarter, they can access from 1 April the following year. Therefore, access to their pensions will take place 'in accordance with the intervals set out in the prospectus mentioned below: Possession of the requirements within Access to Retirement + 57 years - 57 years first quarter July 1 Jan. 1 year later. 2 quarter October 1 January 1 year later. 3 quarter January 1 year later. January 1 year later. 4 quarter April 1 year later. April 1 year later. Given that the requirements for the right to a pension are those provided in Table D annexed to the Law 449/97 (for the year 1998: 53 years of age 'and 35 or 36 of contribution of seniority' contributions regardless of age '), the terms of access to retirement benefits are otherwise cadenced second that the person concerned is in possession of an age 'registry at or above 57 years or less than 57. Please note that the age' of 57 years' request, useful only for the purposes of the pension effect and not of the right, it can 'be accomplished by the day preceding the effective date of the board itself; Therefore, to access the retirement seniority 'from July 1 the age' of 57 years must 'be completed by June 30, while for the output programmed to 1 October, 57 years will have to be made by 30 September the same year. For example, an employee who has accrued seniority 'contribution amounts to 35 years in the first quarter of the year but which fulfilled 57 years of age' in the second quarter, potra 'in any case cease the service in the first quarter, having gained new minimum requirements for the right to a pension of seniority '(for the year 1998: 53 years and 35 years of contributions), provided that the actual disbursement of pensions will take place' only from 1 July of that year; The same considerations also apply to the employee who mature in the first quarter, the only contribution requirement required in Column 2 Table D annexed to the Law 449/97 (for the year 1998: 36 years of contribution) who can 'perceive pensions from July 1, when fulfilled 57 years of age 'by 30 June. The employee with an age 'registry under 57 years and that they are entitled to the seniority' board within the first three quarters of the year, as it meets the minimum requirements of Table D annexed to the Law 449/97 (for 1998: 35 years of contributions in combination with an age 'registry of 53 years or 36 years of contribution), potra' perceive retirement pension with effect from 1 January of the following year; if the above requirements are accrued in the last quarter of the year, we will have 'right to payment of the pension by 1 April the following year. Since 'the above requirements (1998: 35 of seniority' contributions and 53 years of age 'or 36 years of contributions) are the minimum required by law for the achievement of the right to a pension, the same must be accrued in constant membership to this Institute. Paragraph 8 of art. 59 provides solely for the year 1998, a delay of three months of the terms of access to the retirement seniority '. Consequently, the output of the scheduled July 1, 1998, reserved for employees which broaden the funding requirements by 31 March 1998 and who have turn 57 years age 'until June 30, 1998, is postponed until 1 October 1998; similarly, slide to January 1, 1999 the effective date set at October 1, 1998 for employees who should perfect by 30 June 1998, the contribution requirement and who commit the age 'registry of 57 years before 30 September 1998. This deferral applies only in these two cases, as other access terms are not, however, included in the year 1998.
The workers have to 12/31/97 35 years of contributions and 53 years of age 'or 36 years' seniority' contributions regardless of age 'are awarded the pension of seniority' with effect from 1 April 1998. Workers without of view it is emphasized that the new provisions, relating to access requirements and effective date of early pension, also apply to workers without a view as not included among the exceptions indicated in this case. 59 paragraph 7 of the Law 449/97. With dall'1-1-98 effect even these employees can achieve the right to early retirement benefits only upon satisfaction of the requirements of Table D annexed to the law in question and according to the programmed outputs under this paragraph. Consequently it is disregarded the provisions of art. 1 paragraph 32 of Law 335/95, which provided explicitly, to workers deprived of view, the maintenance of the previous regulations concerning entry requirements (art. 8 Legislative Decree 503/92) and the commencement of pension benefits of seniority ' (Article 1, paragraph 2b law 438/92). For against this category of workers will continue 'to maintain the minimum already' requirements in force at the date of 12/31/92 for access to the pension retirement treatment, so 'as indicated by art. Paragraph 6 of Legislative Decree 503/92 1, as the Law 449/94 nothing has innovated in the field, with the exception of length of service 'contribution rounding rules for which reference should be made in paragraph 6 of this circular. 2.1 Requirements for the pension rights of seniority 'for particular categories of employees (Art. 59, paragraph 7) Art. 59 paragraph 7 of the Law in question provides, in respect of requirements for the right to a pension, the application of the provisions set out in Table B attached to the law n. 335/95 in respect of employees in the following categories: a) workers, so 'as qualified by collective labor agreements, as well as' workers analogous matters; in this regard it is noted that with the Interministerial Decree, to be issued within six months of entry into force of this Act, it will be identified tasks to consider. 59 "equivalent" (paragraph 10, Article). Please note that the status of "worker or equivalent" must be possessed at the date of termination of service and duly certified by the employer, according to the professional profile so 'as determined by the collective agreement. b) Early Workers, ie that they are enrolled in mandatory pension funds for not less than one year in age 'between 14 and 19 years, following the actual performance of activities' work. Are evaluated for this purpose all explicable contribution periods to effective job performance (even though they are 'non-continuous) located temporally between the date of completion of 14 years of age' and that of completion of 19 years. To this end, also are recognized useful any periods of employment abroad who were or were not redeemed, or employment periods made with the registration requirement to mandatory pension plans with employees pay contributions into the Fund or Special controls, regardless of whether that the same period has been the subject of reunion. Obviously, if the period has not been redeemed or re-joined, it must 'to require the institution the actual credited contributions pension. c) - Workers placed in mobility 'as a result of collective bargaining agreements by 3/11/97, including employees who have applied pursuant to art. 3 DL 19/05/97 n. 129, converted with amendments into Law 07.18.97, n. 229, for which the collective agreement is made within the 03/31/98; - Workers who have applied for authorization to voluntary payments by 10.31.97 which, according to these requirements for access to seniority pensions' referred to above law 335/95, obtained their right to early retirement benefits to date of 12/31/98; - Authorized employees to early retirement on the basis of the front of the law to 11/03/97. Subscribers to this institute which fall into this category are the employees of the port sector, maritime, shipbuilding and shipping of DL 21/10/96 n. 535, converted into Law 12.23.96, n. 647. It is reported in Table B attached to the law 335/95, so 'as elaborated under Article. 1 paragraph 26 of the same Law: Table B
(Article 1 paragraph 26 L. 335/95) YEAR AGE 'AND RETIREMENT' RETIREMENT '1998 53 35 and 1999 36 53 and 2000 35 37 54 and 35 37 54 and 2001 35 37 2002 55 35 2003 37 55 and 2004 35 37 56 and 35 38 56 and 2005 35 38 2006 57 35 2007 39 57 and 2008 35 39 57 and 35 40 Therefore, for subscribers to NEEDLE exclusive forms, the facilities provided for these categories of workers will be translated into a reduction on 'age' registry only at certain years and since 2001, the year in which, without prejudice to the contribution requirement of 35 years, the age requirement will be required 'amounted to 54 years instead of' 55. Consequently, even workers who have submitted authorization application for voluntary continuation by 11/03/97, will still need to mature dall'1-1-98 of contribution and age requirements as listed in the above table. 2.2 Commencement of the seniority pension 'for particular categories of employees (Art. 59 paragraph 8) For employees under the categories set out in paragraph 2.1 a) and b) apply the same provisions on the commencement of the pension gia 'indicated for the generality' of workers, including the postponement of three months provided for the year 1998. If such workers prove gia 'in possession of the requirements to 31/12/97 in Table B attached to the Law 335/95 (52 years of age 'and seniority' contributions of 35 years or 36 years of seniority 'contributions regardless of age') may obtain the pension for seniority 'with effect from 1 April 1998. as for the workers referred to in paragraph 2.1 item c) paragraph 8 confirms the terms of access to pensions already 'established by previous regulations. In particular, said employees: - if they have to 12/31/97 the age requirement of 52 years of age 'and seniority' contributions equal to 35 years or 36 years of contributions regardless of age ', can achieve retirement of seniority 'from 1 January 1998 (art. I, paragraph 29 of law no. 335/95, table E); - If you accrue these requirements at a later date to '1.1.98 (for that year: 53 years of age' and seniority 'contribution of 35 years, ie 36 contribution regardless of age'), obtained their pension according to cadences referred to in the statement shown below, without making any deferral: Possession of the requirements within access to retirement + 57 years - 57 years first quarter July 1 Jan. 1 year later. 2 quarter October 1 January 1 year later. 3 quarter January 1 year later. January 1 year later. 4 quarter April 1 year later. April 1 year later. As part of the employees falling under certain categories referred to in paragraph 2.1 item c) in question, the only exception and 'represented, in accordance with art. 59 paragraph 8, early retirements were authorized under the law prior to 11/03/97, for which the art. 59 Paragraph 8 provides for the application of the previously applicable provisions of effect; for members of this institute such workers identify with the employees of the port sector, maritime, shipbuilding and shipping, which are entitled to immediate effect and not of the deferred retirement benefits as well 'as shown in Twiter Circular no. 63 of 11/27/97. It is pointed out that with regard to these workers, by explicit provision of law (art. 59, paragraph 7 last paragraph), shall continue to apply, with regard to access requirements, the front of the law to 3 November 1997. It is emphasized that the effective dates of the pensions for the generality 'of the so' as workers for particular categories (paragraphs 1.2 and 2.2.) must be understood not as specific dates but initial terms from which subscribers can achieve redundancy, confirming the provisions already 'given by this Institute on the reform law. 335/95.
3. For workers who are in possession of a seniority 'contribution not less than 40 years (39 years, 11 months and 16 days) Employees with seniority' contribution not less than 40 years (Art. 59 paragraph 8); paragraph 8 confirms the terms of access to early retirement benefits provided for by the previous regulations. Consequently, the effect will be 'immediately because those workers appear to have already' matured, regardless of age ', the minimum requirements of Table B Column 2 annexed to Law 335/95, for access to the planned outputs PROVIDED' art. 1 paragraph 29 L. 335/95 which, it insists, are considered not specific dates but initial terms from which subscribers can obtain the retirement pension. 4. Treatment of seniority pension 'as a result of the transformation of full-time employment to part-time (art. 59 paragraph 8) The Twiter with Circular no. 61 of 11/27/97 published in OJ No. 283 of 12/04/97 has provided clarification on the mode 'application of the Decree 07.29.97, no. 331, issued in implementation of the provisions of art. 1 paragraph 187 L. 662/96, using the criteria described in paragraph 185 of the same Article 1. In such a place this Institute has stated that "The transformation of employment in part-time will take place 'within 60 days from the date of application by the interested party; the same date shall commence 'early retirement benefits, even notwithstanding the effective dates fixed by art. 1 paragraph 29 L. 335/95, provided that the applicant is already' in possession of the requirements of the Table B attached to this law reform ". In this regard, the Law 449/97 art. 59 paragraph 8, this change in orientation, provides for the transformation of employment in part-time, exercised in accordance with art. 1 DM 331/97 and having dall'1-1-98 effect, will be subject to the achievement of the new requirements for access to pension in art. 59 paragraphs 6 and 7, which are required for the generality 'or for particular categories of workers, as mentioned in points 1.1 and 2.1. The same paragraph states, altresi ', that the transformation of from full time employment to part-time as well as' the relative redundancy, do not happen more' automatically within sixty days from the date of application, but will follow the new releases scheduled of seniority pensions 'gia' indicated in paragraphs 1.2 and 2.2. The transformation date of employment coincides with the running of the board. 5. Special provisions 5.1 Art. 59 paragraph 54 The paragraph of Article 54. 59 confirmed for the period from 3 November to 31 December 1997 the suspension, ordered by the DL November 3, 1997 n. 375, the previously applicable law, regulation or collective agreement conferring the right, which commences in the above mentioned period, in pension obligations of seniority 'anticipated than age' retirement age or 'scheduled for the termination of service in based on the jurisdiction. Simultaneously the same paragraph has excluded from the block in cases of early retirement referred to in paragraph 2.1 item c), regarding the employees of the port sector, maritime, shipbuilding and shipping of DL 21/10/96 n. 535, converted into Law 12.23.96, n. 647 as well as 'workers who meet the seniority' contribution of at least 40 years. Although not explicitly mentioned in the paragraph in question, the Institute recognizes the need 'to be within the derogations case of "blocking" of seniority pensions' provisions of DL 375/97, also workers dispensed from following recognition of disabilities service 'concerning the duties. Therefore, in such cases they will have to be reviewed ex officio retirement applications submitted during the lockout period giving, even in the case of termination occurred during this period, an immediate effect of the retirement pension. 5.2 Employees with retirement application submitted before 03/11/97
For workers enrolled in exclusive forms of security by AGO, having applied for a date prior to 3/11/97, accepted when provided by the membership, to access to retirement by 1998, the retirement benefits effect It will be 'established by decree of the Minister of Labour and social security, in consultation with the Ministers of the treasury, budget and economic planning, the Civil Service and regional Affairs, to be issued by 31/03/98. To check the seating requirement of the resignation, it will be necessary 'to refer to the provisions regarding the termination of the employment relationship by individual national collective labor agreements, according to the sector of the member of membership. The said decree will concern 'even civil servants, always with a request filed before 11/03/97, received when provided by the Administration of origin, involved in the suspension of pension benefits under LD 375/97, who have submitted an application to revocation or of release to service in accordance with decree-law. Please note that such right 'could have been exercised by 12/31/97 or before 1/31/98, so' as indicated by art. 59 paragraph 54. The terms of access, laid down by this Decree, shall be determined according to criteria of age of majority 'registry and seniority' contributions as well as' the date of submission of the application or to intervene termination of the employment relationship. Recipients employees dell'emanando Interministerial Decree, they will be held on the date indicated by the same for the termination of service of the contributions and / or personal requirements of the legislation previously in force of the law (art. 27 paragraph 1 a) and b) 335 / 95). All public workers, with application made before 11/03/97, received when provided, for access to retirement by 1998 have right ': - to continue their employment beyond this date in the original application until retirement the new limit that will be 'fixed by this Decree Interministerial; - To revoke, by 01.31.98, unconditionally the previous instance, continuing, in this case, the activities' work up to the maturation of the new requirements required by law to terminate the service; - To cease the service respecting the date specified in the original request to retire, it being understood that the granting of pensions will take place 'in accordance with the terms set out in the Interministerial Decree. The period between the termination of service and possible readmission will be 'assessed according to the instructions given by art. 13 paragraph 8 of Law 724/94; in particular the re-admission will take place 'with his official capacity and the seniority' length of service when they leave, to the exclusion of any economic benefits and career possibly attributed in connection with retirement. For social security purposes, the period in question will not be 'considered interrupting the service and pay of will' to equivalent positions in the special leave or special license or similar institution provided for by the regulations of individual jurisdictions 5.3 Employees ceased service before 03/11/97 is confirmed access to early retirement benefits at January 1, 1998, for employees in respect of which there has been the termination of employment prior to the date of 3/11/97 (the last day of service 2/11/97) and had completed the requirements for entitlement to early retirement benefits in art. 1, paragraph 27, letter a) and b) of Law 335/95, whose effect was fixed by 1.1.98. 5.4 Private Employees enrolled INPDAP This category includes workers enrolled in this institute, but belonging to organizations not covered by art. 1 paragraph 2 of Legislative Decree 03.02.93, no. 29, and therefore qualify as "public servants." Those workers, with notice period running on the date of 3 November 1997 and in possession of the requirements of Article 31.12.97. 1, paragraph 29 of Law no. 335/95, to access the retirement seniority 'from 1 January 1998, may obtain pensions from 1 April 1998. Paragraph 54 of Article. 59 provides for these workers the right 'to request the extension of the terms of the notice up to this date, if lower, sempreche' the right 'has been exercised within 10 days from the date of entry into force of the law 449/97.
Similarly they can access the retirement seniority 'from 1 April 1998 employees who, being in the notice date of 3/11/97 and having gained the requirements of Article. l, paragraph 29 of Law 335/95, to access the retirement seniority 'with effect from 1 January 1998, were terminated from the employment relationship, to the expiry of the notice period, no later than 31/12/97. The same workers whose notice period in progress at 03/11/97 has expired subsequent to that date but before 1.1.98, which had already 'completed the requirements for accessing the retirement of seniority' commences in the course of '1997, are entitled to a retirement pension with effect from 1 January 1998, sempreche' free from material activities' work. If the worker is a notice under way as of 3/11/97 due after April 1, 1998, where he has completed the requirements provided by 'art. 1, paragraph 29 of Law 335/95, to access the retirement seniority 'with effect from 1 January 1998, can' withdraw notice and said, as recorded in the exclusive forms by AGO, remain in service until the exit that will 'programmed with the Interministerial Decree. In the absence of these conditions, the second paragraph of Article 54. 59 provides, both for public and private workers, advance in progress at 1 January 1998, the possibility 'to revoke the notice itself. Access to avverra 'retirement accordance with the procedures' and the terms established by law 449/97 or at least those in force at the time of termination of service. Please note that the status of worker in the notice as of 03/11/97 must result from a specific statement of responsibility 'of the employer, from which it emerges the term of notice, so' as required by the contract terms, the start date the notice as well as' the final date. 6. Rounding (art. 59 paragraph 1, letter b) At present, 'the provisions of art. 59, paragraph 1, letter b), with effect dall'1-1-98, for determining seniority 'contribution both for the purposes of the law that the extent of the benefit, the fractions of a year does not give rise to rounding up or for defect. The wording of the provision in question shows that, for "fractions of a year" should be understood only months. Therefore, for pensions starting from January 2, 1998, be they of old age, seniority ', or incapacitate', the provisions relating to rounding so 'as provided for by art. 3 of Law 274/91. Basically, the 35-year requirement for the right to seniority 'pension is conseguira' to the achievement of 34 years, 11 months and 16 days; for pension Proceeds from disposals as a result of recognition of disabilities' absolutely and permanently to any profitable work as well as' for old-age pensions, the minimum requirement will be 'equal to 14 years 11 months and 16 days (if the employee has been hired prior to 31/12/92) while the right to a pension disabilities 'will be completed relative' to the achievement of the 19 years 11 months and 16 days. These provisions are extended, with the same effect, even to members of the Judicial Officers Pensions Fund as well as' to members of the segregated fund for employees of the State. Essentially those workers for the purposes of the useful service evaluation, is less with art. 40 paragraphs 2 and 3 of the TU pensions approved by DPR 29.12.73, n. 1092 by virtue 'of which was calculated to full year the fraction of higher year to six months while it was being neglected as equal to or less than six months. Therefore, with effect dall'1-1-98 single government for the purposes of the measurement of pension, will round off the overall useful service in full months, disregarding the fraction of the month not more than fifteen days and one month for computing the upper ; consequently, the rate of return to be used will be 'determined by the sum between the annual rate relative to whole years to compute and an increase equal to the product of one-twelfth of the difference between the immediately higher yield rate and lower for the number of months corresponding to the fraction of a year. It notes that this calculation must 'be made for the identification of accrual rates for the determination of individual pension contributions to be paid by the pay system.
Finally, it must emphasize that the right to a pension in favor of the seniority survivors' contribution of 15 years required or 5 years of which at least 3 in the five years preceding the date of death must be fully achieved without making any form of rounding , and as 'been extended to members of the Institute, by virtue' art. 1 paragraph 41 of Law 335/95, the discipline already 'existing Mandatory recorded in general, where there is no no rounding. The same considerations also apply to the maturation of the contribution requirement of five years, of which at least 3 in the five years preceding commencement of the pension, in the case of recognition of a incapacitates' pursuant to art. 2 paragraph 12 L. 335/95. 7. Presentation of the retirement question Terms (art. 59, paragraph 21) Pursuant to art. 59 paragraph 21 questions that will achieve the anticipated pensions of public administration employees may not be made before twelve months from the date stated for access to retirement; the failure to terminate the employment relationship at that date voids the question. Please note that the retirement questions have no connection with notices of withdrawal from service submitted by the employees entity employer; therefore, if they do not also contain an express request for early retirement pension, will not be subject to time-limits indicated above. 8. pay Roof (art. 59 paragraph 1) Under Article. 59 paragraph 1 of Law 449/97, with effect on seniority 'contributions accrued as from 1 January 1998, apply to all workers who belong to this Institute, the provisions already' in force in the needle for the culling progressive tax rates of the pay bands performance exceeding the retirement roof, so 'as indicated in the table in art. 12 paragraph 1 of Legislative Decree 503/92. Always as dall'1-1-98, it is repealed paragraph 3 of art. 12 of the Legislative Decree 503/92 with which extended progressively, from 1 January 1993 to the unique forms of security by AGO, which did not provide the maximum limits for retirement pay, the criterion of percentage reduction of the accrual rates starting by salary band more 'high among those referred to in paragraph 1 every five years, and with staggering reported to the goal' of the above reductions. Further clarification on the mode 'application of these provisions will be provided by this Institute, as soon as the Ministry of Labor and Social Security will have' given indications in line with the harmonization process of various forms of mandatory retirement. 9. cumulation arrangements between pension benefits and income from employment or self-9.1 Old-age pensions and disability 'A) Regulations in force at 31/12/97 - Before analyzing the news' concerning the accumulation of pensions and income from work introduced art. 59 paragraphs 4 and 14 of Law 449/97, it is appropriate to provide a summary of the provisions in force as of 31/12/97 for members of this Institute. Under Article. 10 paragraph 1 of Legislative Decree 30/12/92 n. 503, as of January 1, 1994, the shares of direct age pensions and disability 'in excess of the amount corresponding to the minimum INPS treatment, can not be combined with compensation of employees and the self of 50%, up to the same income. As a result of this provision, and 'therefore incumulabile with income from employment, self employment, up to the relevant amount competition, the goal' of the difference between the amount of the pension and the amount of the minimum pension. In implementing the principles of harmonization of legislation limiting the accumulation of pension benefits with employment income and self, the same art. 10, paragraph 1 of Legislative Decree 503/92 confirmed the provisions of art. 20, paragraphs 2, 3, 4, 5 and 6 of Presidential Decree 27/04/68 n. 488 and subsequent amendments and additions, already 'existing recorded in general Mandatory, extending them to the unique forms of social provision and replacement thereof. As a result of these provisions for the application may not be cumulative, on pension and disability retirement treatment 'provided dall'1-1-94, you must' consider the following:
- Pensions and wages are net of family treatments. For the same purposes, the remuneration must also be deducted dues for social security contributions (art. 20 paragraph 2 of Presidential Decree 488/68, so 'as replaced by art. 20 Law 30.04.69, n. 153); - In cases where the pensions paid from the needle and 'exercised the right to replacement by government departments and local authorities, the provisions relating to cumulative or apply limited to the stakes of pensioners art. 20 paragraph 4 of Presidential Decree 488/68); - Are not regarded by the non-overlapping retirees who perform activities' in quality 'of agricultural workers with the qualification of permanent workers, daily country and assimilated and in quality' of workers involved with household and family services (art. 20, paragraph 5 of Presidential Decree 488/68, as replaced by art. 20 Law 153/69 and art. 23c of the Law 485/72); - The non-overlapping of retirement with pay does not apply to the thirteenth of pension; Legislation introduced by art. 10 of Legislative Decree 503/92 also provides specifically some situations where it does not operate a ban on the old-age pensions and disability accumulation 'with income from employment and independent. They are: - holders of pensions paid by exclusive and in lieu of pension schemes under the general scheme, which amounts are excluded from the taxable amount for the purposes of natural persons (art. 10 paragraph 2 of Legislative Decree 503/92); - Retirees employed under employment contract term of duration of no longer than 50 days during the calendar year (art. 10 paragraph 2 of Legislative Decree 503/92); the exclusion in question and 'related only to the total time in the calendar year of employment relationships established on the basis of temporary contracts. To no notes, therefore, the effects provided for by law the entities' of pay received by the pensioner in relation to these transactions. Upon successful during the year of 50 days of work, the work be cumulative for the totality 'of days worked; - Retired from whose activities 'employed or self derives a total annual income does not exceed the amount of the minimum pension of the employees' pension fund relative to the corresponding year (art. 10, paragraph 2 of Legislative Decree 503/92); the exclusion in question is independent of the duration and type of the attivita 'work being conducted exclusively related entity' of the income; - Pensioners who carry out their activities 'in the context of reintegration programs for older people in activities' socially useful promoted by local and other public and private institutions (art. 10 paragraph 5 Legislative Decree 503/92); - Pensioners who perform the function of justice of the peace, for allowances' received for the exercise of this function (paragraph 4a, added to Article. 11 of Law 11/21/91, n. 374, of Law 6- 12-94 n. 673). In reality ', the rigor of the standards in art. 10 of Legislative Decree 503/92 were partially tempered by art. 11 paragraph 10 of the next Law 24/12/93 n. 537, which replaced Article. 10 paragraph 8 of the aforementioned Legislative Decree 503/92, provided for in relation to workers in receipt of pension as of 12/31/94, or of those who had reached on that date the minimum contribution requirements required for the liquidation of the retirement pension, the continued application of previous regulations, if more 'favorable. This legislation, for those enrolled at NEEDLE exclusive forms, consisted of the total cumulation 'between retirement pension and income from work both autonomous and dependent. Are equivalent to the old-age pensions (art. 10 paragraph 6 Legislative Decree 503/92), for the application of the provisions on cumulation, the pension obligations recognized following termination of service for disability 'resulting from or not due to service , as long 'as to prevent the continuation of employment (art. 10 of Law Decree no. 49, converted with amendments into Law 18/04/86 n. 120). For members of this Institute are configured in such case privileged pension benefits as well as 'in those resulting from time off to incapacitate' absolute and permanent service to any profitable work or that of tasks (art. 13, Law 274/91 or Article . 27 of Law 177/76 for civilian employees of the State).
By contrast, the award of a pension for disabilities', recognized in accordance with art. 2 paragraph 12 L. 335/95, and 'incompatible with the compensation for activities' self-employed or employed in Italy or abroad carried out after the award of a pension. And 'altresi' incompatible with enrollment in the lists of agricultural workers, with enrollment in the lists of named self-employed or professional bodies and the cargo insurance to treatments compulsory unemployment insurance and by any other substitution treatment or supplementary pay. They could be, altresi ', equivalent to old-age pensions exclusively for the application of the provisions on cumulation, the pensions paid by 31/12/97, based on seniority' contribution of at least forty years , regardless of whether such a requirement would represent the maximum amount allowed by the Ente organic Regulation of belonging to the pensionable office rest. In fact, art. 10, paragraph 7 of the DL 29/01/83 n. 17, converted with amendments into Law No. 3/25/83. 79, extending to members of this institute the rules on the accumulation prohibition already 'provided for in the needle art. 22 of the Law 04/30/69 n. 153, it had ruled that such restrictions were solely concerned with the subjects that previously received early retirement in application of the rules on 'special supplementary, referred to in that Article. 10, namely: - those that occurred in the application prior to the completion of the age 'maximum age' scheduled for placement in office rest; - Those that occurred in the application before the ripening of the forty years of useful service for the purpose of retirement benefits. B) New provisions dall'1-1-98 (art. 59, paragraphs 4 and 5) - With effect on pensions calculated as from 1 January 1998 shall apply for members of this Institute the provisions on cumulation of performance pension and income from employment or self-so 'as provided for in insurance Mandatory General (paragraphs 4 and 5). In particular, the share of direct age pensions and disability ', in excess of the amount corresponding to the minimum INPS treatment, can not be combined with compensation of employees and autonomous to the extent of 50%, up to the amount of the same income (so' as already 'provisions of art. 10 paragraph 1 Legislative Decree 503/92). In essence, for harmonization effect already 'started with the Legislative Decree 503/92, will continue to apply the provisions on cumulation so' as described in section 9.1 A) with some substantial news'. First, the members of this Institute who on 12.31.94 had already 'achieved the minimum contribution requirements required for the liquidation of the retirement pension and that, by virtue' of the provisions of art. 11 paragraph 10 of Law 537/93, they could get, to the aggregation effect, the application of pre-existing legislation in force in this bank if more 'favorable, now they will be concerned by the rules in force before the Legislative Decree 503/92 recorded in general Mandatory . This legislation mandates the total cumulation 'of the retirement pension treatment and disability' with income from self-employment; on the other hand can not be combined with the gross salary while continuing to work depended on third parties, the old-age pension and disability allowances' in excess of the amount of the minimum INPS treatment, to the extent of 50% of their amount and up to the amount of the remuneration itself. For recipients of this provision, it is recalled that prior to the entry into force of Legislative Decree 503/92 which regulates old-age pensions cumulation with employee compensation did not apply to pensioners who performed activities 'in quality' of farm workers with the qualification of permanent workers, the country daily and assimilated and in quality 'of workers engaged in domestic and family services (art. 20, paragraph 5 of Presidential Decree 488/68 as replaced by art. 20 of Law 153/69 and art. 23c of Law 485/72).
Another novelty 'and' represented by pension benefits paid from dall'1-1-98 based on seniority 'contribution of at least 40 years; In fact, even if this requirement represents the maximum service limit established by the institution's organic regulation of belonging to the office to retirement, do not you can 'more' configure like an old-age pension, to the aggregation effect, but will fall 'in the category of early retirement benefits as it is recorded in general Mandatory, to which, by express provision of law, it will be necessary' now refer. Since 'these new arrangements, by virtue' of the provisions of Art. 59, paragraphs 4 and 5, operating, for members of this Institute, only on pensions calculated with dall'1-1-98 effect, old-age pensions, disability 'or privilege having front effect at that date continue to be governed by the law applying until 12/31/97, so 'as indicated in paragraph 9.1 A). 9.2 seniority pensions' A) Regulations in force at 31/12/97 - Under Article. 10 paragraph 6 of Legislative Decree 503/92, as amended by Article. 11, paragraph 9 of Law 537/93, the pensions of seniority 'commencing dall'1-1-94 can not be combined with compensation of employees - in their entirety - and with those from self-employment to the extent of 50% of the amount above the minimum INPS treatment, up to the amount of the same income. In reality ', these provisions have been applied only to workers who achieved the minimum contribution requirements for access to early retirement benefits from dall'1-1-95; In fact, with regard to the seniority 'pensioners as of 31/12/94 and workers who by this time had gained the minimum contribution requirements for the liquidation of the pension of seniority', Article. 10, paragraph 8 of Legislative Decree 503/92 so 'as replaced by art. 11 paragraph 10 of Law 537/93, provided for the application of the provisions on cumulation of which the legislation in force until 1 January 1994, if more 'favorable. Those rules was to the entire non-aggregability 'of seniority' pension with income from employment (art. 10 of Law 03/25/83 n. 79, by which it was extended to civil servants applying to art. 22 of the law 153/69, already 'in force at the AGO) and total cumulation' with income from self-employment. Then the art. 1, paragraphs 188 and 189 of the 23/12/96 law, n. 662 established, with effect on liquidated dall'1-10-96 treatments, the total non-aggregability 'of seniority pensions', limited to the fee paid to the pay system, with income from work of any kind. Exceptions to the general rule were made from the pensions paid to members who had reached as of 30.09.96 the contribution requirement of 36 years, namely to 35 years together with that master of 52 years, as well as' those relating to public workers they had submitted application to placement at rest for seniority 'by 28/09/94 and whose application had been duly accepted. To these categories of pensioners, so 'as to all those whose seniority pensions' had earlier date to 1 October 1996 continued to apply the provisions of the previous legislation on cumulation as indicated above. By express provision of law (art. 1, paragraph 189 of Law 662/96), escape altresi 'to be cumulative with the income of any kind and the pension benefits earned with 40 years of contribution or with the seniority' maximum expected contribution by the legislation of belonging, as well as' those relating to terminations for disables' due or not due to the service, as long as' such as to prevent the continuation of employment (art. 10 of Decree Law 49/86 converted with amendments by Law 120 / 86). Such retirements, in fact, despite being in the early placements compared to the rest of age 'limit for the placement in office rest were treated fado, to the aggregation effect, a retirement pension treatments and, therefore, will continue to It is governed by the previous legislation (see section 9.1 A). Exclusions may not be cumulative - the seniority of the 'pension non-overlapping with the earnings does not apply in the following cases:
a) pensioners who carry out their activities 'in the context of reintegration programs for older people in activities' socially useful promoted by local and other public and private institutions (art. 10, paragraph 5 of Legislative Decree 503/92); b) pensioners who perform the function of Justices of the Peace for allowances' received for the exercise of this function (paragraph 4a, added to Article. 11 of Law 374/91, by L. 673/94). To the effects of aggregation arrangements, the seniority pensions 'are treated as retirement pensions when they carry holders of the age' established to the pensionable office rest (Art. 10 paragraph 7 of Legislative Decree 503/92). For the purposes of that provision must be taken of the new-age limits' provided for by art. 5 Legislative Decree 503/92, so 'as modified by art. 11 L. 724/94 or by the organic regulations of entities, if higher. B) New provisions dall'1-1-98 (art. 59, paragraphs 4, 5 and 14) - With effect from January 1, 1998, pursuant to art. 59, paragraph 14 of Law 449/97, the shares of pension benefits of seniority 'in excess of the amount of the minimum INPS treatment can not be combined with self-employed earnings in the rate of 50% up to the amount of the same income. These provisions shall apply without exception to all early retirement treatments with effect from January 1, 1998, regardless of the fact that the persons concerned have completed or not by the date of 12/31/94 the requirements for accessing the retirement of seniority ' . With the same paragraph of Article 14. 59 is confirmed, if more 'favorable, the previous law on cumulation for treatments settled on a date prior to 1 January 1998. Therefore, by virtue' of the right 'granted by the legislature to apply the withholding more' favorable rules, pensioners (ceased to dall'1-10-96 12/31/97) involved in the total non-aggregability regime ', art. 1 Sections 188 and 189 of the Law 662/96, will be able to run dall'1-1-98 combine the seniority pension 'with income from self-employment according to the procedures' referred to above. The prohibition of seniority pension pile 'with income from self-employment also work towards pensioners from whose activities' work derives an income below the amount of the minimum pension of the Pension Fund employees, relative to the corresponding year. The seniority pension 'and compensation of employees are totally incumulabili; in practice, it will be deducted the full amount of the pension up to the competition of income, net of family allowances and social security contributions, resulting from activity 'for their service depended on third parties. The thirteenth is not 'of pension combined with the thirteenth mensilita' remuneration or with the equivalent emoluments. It reiterates that as of 01.01.98 the pension benefits granted on the basis of seniority 'contribution of at least forty years, even where such a requirement represents the maximum limit of service provided by the Regulation Entity Employees of belonging to the office to retirement, shall qualify for the purposes in question, as retirements of seniority 'in analogy to what happens in insurance Compulsory General Insurance, which you must' to refer to explicit statutory provision. To the effects of aggregation arrangements, the seniority pensions 'are treated as retirement pensions when they carry holders of the age' established to the pensionable office rest (Art. 10 paragraph 7 of Legislative Decree 503/92). For the purposes of that provision must be taken of the new age limits' provided for by art. 5 Legislative Decree 503/92, so 'as modified by art. 11 L. 724/94 or by the organic regulations of entities, if higher. Equating the seniority 'pension to old-age pensions, to the aggregation effect, it works the first day of the month following the completion of the age' retirement. With the above information will be given provisions to the Provincial Department of the Treasury regarding the mode 'of performing deductions from pension contributions can not be combined with earnings from work. 10. Exception to the aggregating of allowances' special allowance (art. 59, para 36)
Article. 2 paragraph 20 of Law 335/95 provided for workers enrolled in this institute, which as of January 1, 1995 had exercised the right 'detention in service or who had in the course of the proceeding by the pantry service for disabilities', the maintenance of the provisions on allowances' special in art integrative. 2 of the Law 27/05/59, n. 324 and subsequent amendments and additions. Article. 59 paragraph 36 L. 449/97, has now integrated the aforementioned art. 2 paragraph 20 of Law 335/95, extending even to members holding seniority 'contribution to the January 1, 1995 at least 40 years this chance', where it would be more 'favorable than the general rule dictated by art. 15 paragraph 3 of Law 23.12.94, n. 724, which provides for the inclusion of allowances' special supplementary among pensionable pay components. With this amendment the legislator wanted to offer special protection to workers possessing the dell'1-1-95 date of seniority 'contribution of at least 40 years. In particular, note that you can benefit from the application of that provision, for example, those entitled to indirect pension benefits in place since 1 January 1995. In fact, in all cases of death occurred in service at a later date at the entrance into force of Article. 15 paragraph 3 of Law 724/94, the indirect benefit was calculated by applying the rate of reversibility 'payable to the survivor on the amount of pension determined by entering the allowances' in the special supplementary contribution base; Now, pursuant to the provisions of art. 59 paragraph 36 L. 449/97, where it fulfills the required conditions (40 years of seniority 'contribution all'1-1-95), all indirect pensions paid by 1 January 1995 will be calculated by applying the percentage due to the surviving on 'amount of the pension determined on a contribution basis with the exception of allowances' special Notes, which will be' then attributed separately to the extent payable to retired staff (80%). By contrast, even the employees already 'held in service at 1 January 1995 or with pantry proceedings on that date and as such recipients art. 2 paragraph 20 of Law 335/95, can now, by virtue 'integration in art. 59 paragraph 36 L. 449/97 (if in possession of a seniority 'contribution of at least 40 years of the date above), receive payment of pension by applying the provisions of art. 15 paragraph 3 of Law 724/94, ie inclusion in contributory and pensionable basis, indemnity 'special supplementary, as more' favorable. It is noted that Article. 59, paragraph 36, for its formulation complements the art. 2, paragraph 20 of Law 335/95 and, therefore, its effectiveness is retroactive dall'1-1-95; the right 'to use a "more' favorable 'legislation should be exercised only once and requires the presentation of a special application by the party concerned. 11. Service Increases (art. 59 paragraph 1 letter a) With effect dall'1-1-98 increases in billable service periods for pension purposes, however, provided by the current provisions relating to the performance of specific activities' professional, not total may exceed 5 years; increases in periods of service in excess of five years, accrued before 12/31/97 are recognized as valid for pension purposes but are not further be increased. In doing reserve an exhaustive list of the activities 'professional concerned by the above limitation, it is noted that they are not affected by the provision in question are devoid of views workers as to that class of service bonuses are recognized in virtue' of a "status" and not as a result of carrying out "special activities 'professional'. This circular to all personnel of the Public Administration and is issued in agreement with the Treasury - General Accounting Office - IGOP. The President: SQUID