Twiter at branch offices to all organizations with employees registered pension fund INPDAP At the Directorate-General of the peripheral services of the Treasury of the Republic At prefectures At the Valle d'Aosta region For the Government Commissioners of regions and autonomous provinces of Trento and Bolzano For school districts to At studies appellate courts At provincial directorates of the treasury provincial Accounts Offices At the State and, for information: At the Prime Minister's Office - Department of public Administration at the Ministry of Labour and social security - Office of the Minister at the Ministry of the treasury - Cabinet Minister at the Ministry of interior - Office of the Minister at the Ministry of Health '- Office of the Minister the Court of Auditors - general Secretariat of the Court At the regional sections of the accounts for the regional review committees At the general Accounting Institute nazioniale of State security social With circular no. 41 of 6 September 1995 - published in the Official Gazette no. 213 of 12 September 1995 - were given instructions regarding access to early retirement, particularly with respect to the norm went art. 1, paragraph 30, of the Law of 8 August 1995, n. 335, relating to the treatment commencing from 1 September 1995 as well as' the fixed maturities art. 13, paragraph 5, letters b) and c) of the Law of 23 December 1994, n. 724. It is now examined the new rules introduced by early retirement. 1 of the reform law. 1. Access to early retirement. At the outset, it should be noted that the effective dates of the pension benefits of seniority 'established by Law no. 335 shall be construed, as confirmed by the Ministry of Labour and Social Security by telex dated 30 August 1995 n. 7/61619 / L.724 / 94, no such specific dates for commencing pension benefits same but rather 'as initial terms from which stakeholders can get a pension without waiting for subsequent brackets. It should also be 'clarified that the new provisions introduced by Law no. 335, regarding the requirements for access and the right to seniority 'pension, overwhelm the previous legislation in this area, subject to derogations expressly provided for by art. 1, paragraph 32, as well as' the matters pursuant. 13, paragraph 5 of Law no. 724 of 1994, as already 'clarified by circular no. 41 of 6 September 1995 mentioned above. A) Transitional provisions. During the transition phase, the access to early retirement dates are set out in paragraph 29 of Article. 1, with reference to Table E attached to the law (Annex 1), in relation to the date by which is gained the requirement of seniority 'contribution and the possession or not of the age' registry of 57 years; that age ', which is to be gained by the day preceding the effective date of retirement, and' prescribed in the table in question solely for the purpose of identifying the effect of pensions and not as a prerequisite for the achievement of the right to the same pension. It is however understood that, where the age 'registry is an essential requirement for the purposes of pension entitlement, pursuant to paragraphs 26, first part, and 27 letter a) of art. 1, the categories of "remaining subjects" (indicated in certain starting dates for access to which we exclude from the age 'of 57 years) will still be in possession of prescribed minimum requirement of age' (52 years from January 1, 1996) by day immediately prior to retirement effect. In concrete terms, the completion, during the year, the age 'registry scheduled for the same year, interested parties may obtain pensions from the first effect shown useful for such "remaining subjects." The last part of paragraph 29 stipulates that the workers covered by the table D mentioned in paragraph 27 letter b) of the same Article. 1 (issue of workers who can achieve the right to a pension of seniority ', regardless of age' registry, to the achievement of seniority 'contribution indicated in the table as well as C' of workers with seniority 'contribution to 31 December 1995 between ricompresa 29 and 37 years), the effective date of retirement and 'set to January 1 of the year following the year of maturity of the prescribed requirement of seniority' contributions. The transitional phase of their access to seniority 'pension, as governed by the table and, on advanced treatments whose requirements are completed by 31 December 1997. B) fully operational discipline. For pensions of seniority 'whose requirements are rather later accrued to December 31, 1997 will enter' into force within the framework set by the first sentence of Article. 1, paragraph 29. The aforementioned legislation provides for four groups, depending on the requirements (contributions and personal as appropriate) for the right to seniority 'pension are accrued within the first, second, third or fourth quarter of the year. The subjects that mature these requirements within the first quarter of accessing the retirement seniority '1 July of that year, when they turn 57 years of age' by 30 June; those that ripen the above requirements by the second quarter access to retirement on 1 October of that year, who have turn 57 years of age 'by 30 September. The effect of seniority 'retirement and' then fixed at 1 January or 1 April the following year for those who meet the requirements to acquire the right, respectively, by the third or fourth quarter of the previous year; for the latter two starting dates it is not 'more' required to hold the age 'of 57 years to the date of access. Therefore, since 'the requirement of eta' master data shown in Table B attached to the law n. 335 (Annex 2) and 'essential to the achievement of the right to a pension in accordance with paragraphs 26, first part and 27, letter a), art. 1, that requirement, when fully implemented, must be acquired within three-monthly intervals indicated in paragraph 29, which correspond to precise dates of commencement of retirement benefits; you must 'do that', the base year of maturity of the requirement in question and not that of the pension effect that if the next, could lead to the elevation of the age 'registry scan which according to Table B cennata , column 1. in relation to the employees to whom it applies the D table, before mentioned, the effect of early retirement and 'set to January 1 of the year following the year of maturity of the seniority' contribution requirement. Another exception has to be made to those who may claim seniority 'contribution not less than forty years; in fact 'to believe that, during the transitional phase, their retirement benefits can only have immediate effect, if we consider that the provision went by art. 1, paragraph 30 of Law no. 335 gia 'permits, employees in possession, as of December 31, 1993, the thirty-five years of contribution requirement, access to early retirement from September 1, 1995, because it is intended that date is not fixed but rather' what term from which You can 'be requested early retirement. C) Exceptions. The rule went by paragraph 32 of Article. 1 under review confirms the validity 'of the previous regulations concerning entry requirements and commencement of pension benefits of seniority' against particular categories of workers including, as regards members to Pension Funds administered by the Institute, are relevant : a) employees retired on disability 'resulting, or not, by cause of service; b) persons who retire early on the basis of specific regulations on 30 April 1995 in connection with structural labor redundancies; c) the workers deprived of sight. Consequently, for cases of termination for disability 'it remains close to the immediate effect of redundancy, while for workers set out in these letters b) and c) will continue to apply both with art. 1, paragraph 2-ter of Law no. 438 of 1992 - fixing the effect of seniority pensions 'to September 1 of each year (as already' made it clear in a circular 7 February 1995 n. 13, published in the Official Gazette no. 44 of 22 February 1995) - both the provisions on the right to a pension pursuant to legislative decree 30 December 1992, n. 503 as well as' the reductions are ever by article 11, paragraph 16, of the law 24 December 1993 n. 537. 2. Requirements for the right to early retirement. It is recalled that, for the attainment of seniority 'contributions required for pension rights, to be considered all the services and times still useful pension, including those rescued and reunited. You must altresi 'to emphasize that the service useful, according to the provisions of art. 3 of Law no. 274 of 1991, to be rounded to whole month, considering for a month the upper fraction to 15 days. It should be added that, where it is required to achieve a certain age requirement for access to or the right to a pension, that age limit 'must' be fully carried out but on this issue could take place no rounding. It should then be pointed out that, pursuant to art. 1, paragraph 36 of Law no. 335, the limit of age 'registry prescribed for the right to provide and' reduced to one year for the employees referred to in Legislative Decree 11 August 1993, n. 374, primarily employed in activities' strenuous (for the purposes of this reduction, however, will be issued special ministerial decrees, as provided in the preceding paragraph 34, which replaced Article. 3 the indicated legislative decree no. 374) . A) Transitional provisions. During the first application, the second paragraph of Article 26. 1 provides, for all workers in the private sector and the public, that the seniority 'pension rate is achieved: a) subject to the requirement of seniority' contributions equal to or greater than 35 years, the completion of the age 'registry indicated in correspondence of the reference years, in table B) annexed to law No. 335, or, b) regardless of age 'registry, to the achievement of greater seniority' contributions referred to in that table B), always at the reference years. For exclusive forms of compulsory general (such as INPDAP), it is provided for in paragraph 27, two additional possibility 'of achieving the seniority pension': a) with age 'master data shown in Table B mentioned above and the' seniority 'contributions required by the previous legislation; in this case, concretely, will be applied, for the missing years to 35, percentage reductions in art. 11, paragraph 16 of Law no. 537 of 1993, and the table attached (Annex 3); b) regardless of age 'registry, to mature seniority' contributions given in Table C attached to the law n. 335 (Annex 4); in such cases, as well as 'to workers with seniority' contribution to the December 31, 1995 included among 29 and 37 years, the percentages reductions fixed in Table D (Annex 5) for the years to 37. B) Discipline in regime. The access to the seniority pension 'requirements are established by paragraph 25 of Article. 1. When fully operational, that pension is awarded: a) with seniority 'contributions equal to or greater than 35 years, competing with at least 57 years of age' seniority; b) the achievement of a 'seniority' contribution not less than 40 years, regardless of age 'registry. It should be noted, altresi ', that Article. 2, paragraph 21, introduced in the public sector, with effect from 1 January 1996, the principle that the woman, from the completion of 60 years of age 'onwards, potra' achieve the pension according to the rules provided for by the legislation of belonging to the old-age retirement or for retirement for having reached age limits' and, therefore, effective immediately. In this regard, it is recalled that the seniority 'contribution requirements for entitlement to a retirement pension are those indicated in Table B attached to Legislative Decree 30 December 1992, n. 503 and that terminations of service on or after January 1, 1996 amounted to 17 years, subject to the safeguards provided for by art. 2, paragraph 3, letter c), for employees who at 31 December 1992 had seniority 'contributions over 15 years (see Circular 23 July 1993 n. 16 / IP published in the ordinary supplement to the Official Gazette no. 183 of 6 August 1993, page 10). It is pointed altresi 'that if the entity Regulation employer contemplates an age 'limit for the retirement of the lower office in 60 years, in line with Table A annexed to the Law of 23 December 1994, n. 724, reaching this limit still determines the granting of a retirement pension with immediate effect. It will treat 'similarly to a retirement pension in the event that the affected made use of the provision went by art. 13, paragraph 5 letter b) of Law no. 724 of 1994, leaving the service with effect from 1 January 1996, and that date are in possession of the age requirement of 60 years of age '; consequently, in the proposed case, will not apply to the reductions provided by art. 11, paragraph 16, of the law 24 December 1993 n. 537. In concluding summary, the employees of the government in art. 1 of Legislative Decree n. 29 of 1993, enrolled in the forms of exclusive general mandatory pension insurance, as well as' other categories of employees registered to the above forms of security, they are addressed in the first application of the law in the indicated object, art. 1, paragraphs 26 and 27, in relation to the requirements for achieving the right to seniority 'treatments and the following paragraph 29 of the same article states that the effect of the treatments themselves. Against such employees also apply paragraph 30 of Article. 1, which provides for the possibility 'of achieving the board from September 1, 1995 for private and public employees in the possession of the requirement of 35 years of contribution on 31 December 1993. In some cases, equal' seniority ' contributory vaunted and eta 'owned, the conditions for the application of more' provisions between those given in the paragraphs in question, with the result that access to and the effect of seniority 'treatments are possible in different conditions. In such case, it detects the choice of stakeholders for the implementation of any arrangement, given the possibility 'of achieving treatment of different measurements at different maturities. In order to reach the identification of the effective dates of the board as a function of seniority 'of contribution requirements and age', where required, the unit is attached table (Annex 6), covering the years 1996 and 1997. 3. Pensions survivors. A) New discipline. How and 'it knows, with the law 23 December 1994 n. 724 was started the process of homogenization of the different disciplines with the general pension insurance scheme compulsory, through the introduction, with effect from 1 January 1995, a new direct pension account and the prescription that the SURVIVORS 'of the same it was made based on the rates in effect in the aforementioned system, without prejudice to the previous legislation for SURVIVORS 'treatments originating from direct pensions paid prior to the abovementioned date. Article. 1, paragraph 41 of Law no. 335 now extends, with effect from 17 August 1995 (date of entry into force of the Law), the regulation of the pension payable to the survivors of workers registered for general compulsory in all exclusive and surrogate social security systems of the aforementioned general insurance and thus also the pension management administered by the Institute. The aforementioned paragraph 41 has, however, laid down certain limits - F shown in the table annexed to Law Reform (Annex 7) - the cumulation 'of pension benefits survivors with income of the beneficiary; these limits do not apply if one of the beneficiaries there are minors, students or disabled (either alone or jointly with your spouse). In this regard, the Ministry of Labour and Social Security, with note no. 7/61633 8 September 1995, stated that the income to be taken into account for the purposes of cumulation 'are those that qualify IRPEF, net of social security contributions, excluding the severance pay under any name and related advance payments , the income of the dwelling house and underdeveloped skills subject to separate taxation as well as' the amount of the survivor's pension to which it should be made possibly the reduction. Article. 2, paragraph 13 of Law no. 335, then, in line with the cennato homogenisation process, has determined that, with effect from January 1, 1995, in cases of termination of service on grounds of age 'limits, for infirmity' or death, should be extended to pensions of exclusive forms by AGO and the related survivors 'pensions' the rules provided for the supplement of the INPS regime. Issue of pensions paid according to earnings or mixed computing, remaining precluded the application integration to a minimum for pensions awarded exclusively with the contribution system, and this' according to the norm went from paragraph 16 of Art. 1. In relation to retirement benefits to survivors under review, the Treasury - General Accounting Office, IGOP, with note no. 187 882 of 28 September 1995, issued for the first application of the legislation under consideration, the following instructions which also apply in respect of subscribers to pension expenditure administered by this Twiter: a) survivors' pensions, whatever the date of effect of direct pension of assignor, are paid according to the requirements and measures provided for general mandatory insurance legislation; b) the survivor treatments are paid from the first day of the month following the month in which you and 'the event occurred, without solution of continuity' with the payment of the direct pension; c) for the purposes of the clearance of the above treatments must be taken into account, the total amount of the pension payable to the date of death of the predecessor or what would be for the deceased employee in activities' service; accordingly, it must be counted also the amount of indemnity 'special supplementary to the extent received by the assignor in the case of direct pensions on which and' paid such allowances'. In the case that the indemnity 'special supplementary is suspended because of the progress of activities' pay by the holder of direct pension, it should be considered the measure indemnity' theoretically due to the proprietor. B) Target and measure. The legislation that regulates the pension General in ensuring mandatory survivors - now extended, as before explained, is the social security management administered by the Institute - and 'was summed up by INPS circular no. 234 of August 25, 1995, called by the Ministry of the Treasury - General Accounting Office, in the note referred to above; for the first application, it is considered appropriate, however, briefly recall the provisions concerning those eligible, the measurement of the pension and the necessary requirements. a) Survivors entitled. General insurance within mandatory, in case of death of the predecessor, the pension is up to the survivors: 1) the spouse, even if legally separated purche 'not the responsibility' of the separation has been charged. The separated surviving spouse "and charge" is entitled to a pension only in the event of it being the holder of alimony paid by the deceased spouse; 2) to the divorced spouse, if the former spouse died has not remarried, sempreche 'to the following conditions: the surviving divorced spouse must be the holder of divorce allowance; the surviving divorced spouse must not have remarried; the divorced spouse assignor must be died after March 12, 1987, date of entry into force of the Law of 6 March 1987 n. 74, laying down the new rules of remuneration of the divorced spouse in case of death of the former spouse; the insurance relationship of the deceased spouse under whom the pension should be initiated prior to the date of the judgment which he pronounced the dissolution or termination of the civil effects of marriage. In the event that after the dissolution of marriage the former spouse has remarried, the Court may 'have, at his death, that the divorced spouse is paid a share of the pension payable to the spouse with whom the worker was bound in marriage to date of death; 3) access to children of 18 years; 4) the children of middle school students or professional age 'not more than 21 years, charged to the parent at the time of death and not pay paid work; 5) children to university students, the responsibility of the parent at the time of death and did not pay paid work, for years the law degree course and in any event no later than 26 years of age '; 6) the children of any age 'recognized incapacitated and at the expense of the parent at the time of death; 7) to the parents of age 'over 65 years who are not pensioners and prove to the insured or pensioner at the time of death, when there is no will' spouse it 'surviving children or even exist, do not have entitled to a pension; 8) to unmarried brothers and unmarried sisters, who are not pensioners, sempreche 'at the time of death of the insured or pensioner prove permanently incapacitated and at its expense when there are it' spouse it 'surviving sons' parents, or even exist, not They are entitled to a pension. b) Measurement of the survivor's pension. Survivors' rates are set in the following sizes: spouse only: 60 percent; spouse and a son: 80 percent; spouse and two or more 'children: 100 percent. If they are entitled to a pension only the children, or parents or brothers or sisters of these survivors' rates are as follows: a child: 60 percent for pensions with effect from September 1, 1995 Front; 70 percent for pensions with effect from September 1, 1995 onwards; two children: 80 percent; three or more 'children: 100 percent; a parent: 15 percent; two parents: 30 percent; a brother or sister: 15 percent; two brothers or sisters: 30 percent; three siblings: 45 percent; four brothers or sisters: 60 percent; five brothers or sisters: 75 percent; six brothers or sisters: 90 percent; seven or more 'brothers or sisters: 100 percent. c) requirements for the right to survivor's pension. The pension SURVIVORS 'survivor assumes that the predecessor was the holder of direct pension. Indirect survivor's pension from writing it on the condition that the worker, on the date of death, were able to rely at least 15 years of seniority 'contributory or five years of contributions, of which at least 3 in the five years preceding the date of death. In the event that the date of death of a worker in writing unless there is a right to a pension in favor of the surviving family members - or because 'the worker could not rely on the contribution requirements for direct pension, or why', even though there are such requirements, none of the survivors, which under priority 'order would be for such a right normally clothed prescribed subjective requirements - to the surviving spouse or, failing that, to children, minors, students or disabled, it is an indemnity' for once, commensurate entity 'contributions resulting in favor of the legal predecessor, provided that during the five years prior to the date of death of the member appears credited at least one year of contributions. The amount of indemnity 'and' equal to 45 times the amount of basic contributions paid on behalf of the member and can not 'be less than 43,200 lire it' more than 129,600 pounds. The right to survivor's pension ceases in the following cases: for the spouse, if she remarries. To the person whose right to a pension ceases on marriage occurred a grant "one-off" equal to two years 'of his share of the pension, including the thirteenth monthly payments', to the extent payable on the date of remarriage. In the event that the pension proves delivered, as well as to the spouse, to the children, the pension must be riliquidata in favor of the latter by applying these survivors' rates provided for in relation to the changed composition of the household; for minor children, at the age of 18 years of age '; for children middle school students or professional, when pay activities 'employment or interrupt or terminate their studies and at the completion of 21 years of age'. The provision of an activity 'work by students children, exceeding the 21 years of age' and the interruption of the studies do not involve the extinction, but only the suspension of the right to a pension. It being understood that the right does not arise where the date of death of the predecessor operation fulfilled the required conditions, in the event that these conditions are less during retirement enjoyment of the benefit is suspended and then restored WHERE 'cease the cause of the suspension; for children college students, when pay activities 'employment or interrupt their studies or ending years of legal tender degree and at the completion of 26 years of age'. Again, the provision of an activity 'work by college kids and the interruption of the studies do not entail the extinction, but only the suspension of the right to a pension. It being understood that the right does not arise where the date of death of the predecessor operation fulfilled the required conditions, in the event that these conditions are less during retirement enjoyment of the benefit is suspended and then restored WHERE 'cease the cause of the suspension; for disabled children, if it is not the status of disabilities'; for parents, they should achieve other pension; for the brothers and sisters, should achieve other pension or contract a marriage, that is not the status of disabilities'. It reserves the right to circular successive illustrate further innovations introduced by the reform law. The President: SQUID