Monthly Deductions Of Salaries Of Civil Servants With The Implementation Of Conventional Payment Delegation Institute-Further Instructions.

Original Language Title: Trattenute mensili sugli stipendi dei dipendenti pubblici mediantel'istituto della delegazione convenzionale di pagamento - Nuoveistruzioni operative.

Read the untranslated law here:

The Presidency of the Council of Ministers-Rome central State Administrations-their homes to the State Council to the Court of Auditors-Rome-Rome All'Avvocatura General-Rome budget central offices at the central administrations-their headquarters At territorial State Business-National Social Security Institute Headquarters-Rome Roma customs and Revenue Agency-Agency of Monopoli-Rome administrations and public bodies making use of sistem in NoiPA-their homes and, for information: the Bank of Italy-Rome-Treasury Department Office at the Department of finance-based at the Department of General Administration, personnel and services-Based PREMISE regarding the formal delegation of payment institution which operates for employees of the State and of certain Governments, innovative compared to existing administrative practices, which have been issued detailed instructions with circular needle 1/RGS of January 17, 2011 and n. 30/RGS of October 20, 2011, whereas with circular No 38/RGS of December 21, 2012 were given just a few simple guidelines. Although since then the regulatory framework, in particular the payment at least conventional delegations was not affected by significant changes to which statements at regime contained in these circulars are still substantially present, the variation of some elements of context inherent in the procedures used, the expansion, also in perspective, the number of Administrations using NoiPA system , the opportunity to operate a systematic intervention on the aforementioned instructions, being now irrelevant the transitional period provided for therein, and, most importantly, the perceived need to extend the Institute in speech to other circumstances constitute elements which led to a reassessment and updating of the above instructions. This place, this circular aims to reorganize and revise the instructions previously provided, and combine them into one document, as well as to introduce a set of news as to cases where it is recognized viable Institute of the delegation. As previously said, it is inevitable that the new instructions below shows, at least in some parts, ripercorrano, sometimes pretty faithfully, since at the time described in the mentioned tools in practice. As regards the scope, it is clarified that, save the existence of specific provisions, the same covers all public administrations using NoiPA system for managing their employees ' salary matches as well as all government departments, including those that make use of other systems. Instead, for other public authorities that use a different wage account management system, these instructions assume essentially the value orientation and policy guidance. It is obligatory to expose how this circular is the result of collaboration, within the Ministry of economy and finance-PEM, with the Department of General Administration, personnel and services-DAG-mostly with the Directorate of information systems and innovation-GERMAN-which shall develop and maintain, for almost all of the employees of the State and in projection, of a large part of civil servants, their wage matches using the NoiPA system (system that replaced the Service Staff Treasury-SPT). Finally, it represents that the currents indications are to be referred, unless otherwise expressly specified, only conventional payment delegations, while it is noted that haven't been introduced innovations in the field of sale of the fifth of salary and small loan than previously stated, in particular, with June 3, 2005, circulars No. 21/RGS , and No 13 March 13, 2006/RGS. 1. General aspects The State civil servant--but much the same it is theoretically feasible for any employee, whether private or public, in General, the use of certain assumptions can make use of the institution of formal delegation of payment, applicable on their wage, skills to pay sums due to your creditor. By remaining in the public sector, apart from punctual cases having its own discipline, so far, the Institute has been recognized voluntarily in order to fulfil its obligations of payment usable hired following the conclusion of an insurance contract to cover risks relating to the human person or side sensu, a loan agreement (more properly, the loan agreement). However, in view of the changing social sensibilities, it is of the opinion that said the Institute could be certainly extended towards the payment of insurance policies relating to the insurance of the civil liability arising out of the use of motor vehicles and vessels (hereafter simply, RC car) and voluntary provision and periodic generosity ' to the benefit of certain topics-including, in particular, non-profit organizations of utilities-recipients of legislation even tax, favor or, finally, to the payment of sums for the benefit of friendly societies and organizations with mutual and non-profit purpose (hereinafter, for simplicity, also referred to globally as ONLUS). The cennate extensions are right, as for RC car, the relevance of the possession of a motor vehicle, an expression also of the right to freedom of movement enshrined in article. 16 of the Constitution for the generality of people, and, as for the NON-PROFIT ORGANIZATION and mutual purposes organisations, in recognition of the value of citizen participation in initiatives of social utility through associative or participative tool non private speculation, in line with the wording of art. 45 of the Constitution. What place, specifically, the employee can provide, with the formal delegation of payment, and the payment of insurance premiums, whether the repayment in instalments of the amount borrowed, both the periodic payment of generosity ' or otherwise of predetermined amounts for the benefit of specific individuals, considering their social relevance and utility. In this respect, it doesn't seem out of place point out, with reference to the loan agreements, formal delegation of payment should not be confused with the sale of the fifth of salary, for which it is a specific discipline. Indeed, the delegation allows the employee who already has in place an assignment of the fifth, to access additional funding, leaving the repayment plan provided with the aforementioned fifth assignment salary brackets. Ultimately, the formal delegation of payment it is the position that the civil servant entrusts the administration of membership-fees payable for versus the provision of work and provided the same Administration agrees to undertake-to pay an establishment operator credit or insurance company, by virtue of the signing of a loan agreement or an insurance policy — a NON-PROFIT ORGANIZATION or a mutual institution, for reasons of the obligations you have to donate a pre-determined periodic contribution. What pointed out, before declining in the examination regulations and to delineate the better the terms of the admissibility of the Institute in the field of public administration, with still greater attention to civil service, should be carried out on this subject some additional consideration of general application relating to public finance and administration activities. In that regard, it should be observed that the action of the entire public administration is not necessarily to the pursuit of the public interest entrusted from time to time, based on the principles of sorting and objectives identified by the policymaker in implementation of the precepts and programmes arising in maximum extent, by the Constitutional Charter. It follows that the powers of the supremacy of public administration in relation to other legal entities are based on and limited in law that, however here of interest, must be functionally indicate human resources, financial and instrumental intended for the realisation of the public interest pursued. In fact, it can't be overlooked that it is the principle of legality to permeate and characterize the activity of public organizations. Consequently, the resources entrusted, arising largely from the community through general taxation, they can not be used freely outside of the purposes to which they are intended. The corollary of this finding is that an activity carried out by the Government, if it does not fall directly in the public interest identified by law-even ' reprocessing activities and maybe eligible to obtain a utility to an audience, even large, of subjects that can't be carried out by placing the responsibility of finances its burdens, because these are already involved in the realization of the objectives of a general nature. Such an activity is to be implemented without affecting the public resources, provided that is compatible with the tasks of the Institute, should contemplate the administrative burden, including refreshment, supported by the Administration, so as to maintain the same resources assigned by the law and bound, as repeatedly pointed out, the pursuit of institutional interest. Such considerations, General facing for public finance, become even more stringent State administrations, given the inescapable reference, with regard to financial resources, the precept traveled by art. 81, third paragraph, of the Constitution, according to which, as we know, every bill that you import new or increased expenses must indicate the means to tackle them. It follows how the existence of a financial security or the absence of charges-to ensure appropriate management and relevant resources entrusted by law to public administration, respecting the principle of positive performance contemplated in art. 97, first paragraph, of the Constitution-making it fully legitimate conducting similar activities. In this context, it is to be included as one of the activities in question even the formal delegation of payment whose use constitutes, on the one hand, an advantage for the employee and for the insurer-both guaranteed in the regularity of payments and franked, in varying degrees, from administrative and financial transactions-and at the same time, on the other hand, represents a burden on public finances that must be fed , in view of the unavoidable and consequential use of human and material resources, particularly information technology, by the administration. Finally, it is not superfluous to underline, as mentioned, that the discipline of conventional payment delegations, conceptually, involves not only the employees of the State and public employees whose wage matches are handled through the NoiPa system, but also affects the other civil servants who have managed with other systems or salary matches with different procedures. In these circumstances, it is of the opinion that the relevant Administrations are obliged, in view of the arguments presented above, do so at least the principles outlined for the protection of public finances ' heads, referring, if deemed appropriate to their needs, operational guidelines described below. 2. legal framework the delegation of payment is his discipline, in particular those aspects here, mainly in 1269 articles and following of the civil code and in the forecast of P.r.decree January 5, 1950, # 180 on the approval of the consolidated text of the laws relating to the seizure, attachment and assignment of salaries, wages and pensions of employees by public administrations. In summary, according to the schema outlined in art. 1269 c.c., the delegation of payment is embodied in the order that a subject (delegator) aimed at another person (Manager), to pay or promise to pay a sum of money to a third party its creditor (insurer). The legal relationship between the delegating and delegate is defined funding relationship-often already existing delegation-while that between delegator and delegatee qualified currency report. The second paragraph of art. 1269 c.c. points out that the delegate, even ' delegator payer, not obliged to accept the position, whereby the assent to the delegation it's duty or necessary, but voluntary and discretionary. The following art. 1270 c.c. States that the grantor may revoke the delegation until the delegate does not have incurred the obligation against the insurer, manifesting assent, or has not made the payment. Wanting to drop the above legal structure in the cases covered by this circular, the delegation of payment it is the position that the civil servant entrusts to the Administration--against the fees payable for the provision of work and provided the same agrees to undertake periodic predetermined amount of pay-in favour of a credit institution or the operator company of insurance or still, a NON-PROFIT ORGANIZATION or a mutual entity, by virtue of the signing of a loan agreement or an insurance policy or the taking of a contribution obligation. This case has been qualified, in accordance with the practice established terminology such as "conventional delegation". In practice, using the formal delegation, the civil servant can, through its own administration, ensure:-pay premiums of life insurance or to cover occupational risks or to establish supplementary compulsory pension insurance general positions;
-pay insurance premiums intended to preserve the integrity of the House and provide collateral;
-pay premiums for liability insurance for the movement of motor vehicles and boats and those relating to collateral;
-pay the installments of the loans obtained by virtue of a finance agreement;
-pour the contribution fixed for certain categories of persons of particular social importance, such as NON-PROFIT ORGANIZATION and institutions with mutual purpose. For completeness, it exposes itself as in the margins of the formal delegation, there are various statutory provisions that qualify as obligation of the Administration, always an appropriate assumptions, to operate deductions from the employee's wage to pay sums due, so you're in the presence of the figure identified as "legal delegation" of payment. For example, article. 58 of P.r.decree # 180/1950 provides for timely payment delegation hypothesis (odds price or rent relating to housing or economic) for which the administration took place, once you know the existence of the prerequisites of the law, to give effect to the request of the employee, certainly not having any room for discretion. Moreover, in legal delegation, conceptually and practically, can be included as well as additional cases, as required by law, by collective bargaining or relating to services rendered by the Administration, even indirectly through third parties (in such cases include, for example, the delegation in favour of trade unions with regard to the payment of membership fees, payment for the use of service accommodation company kindergartens, the payment of fees, etc.). The distinction between legal delegations, for which there is a legal obligation or contract enforcement, and conventional delegations, subject to the exercise of the discretion of the Administration, involves a different procedural treatment. In fact, for the first service goes made for free, while for the latter, please excuse me if, once the Administration takes the obligation to recover the administrative costs incurred, since such burdens weigh on expenditure on the Administration itself in the absence of a specific provision of the law, as previously discussed. Considered that the retained amounts to the employee shall be paid directly to the insurer--which, ultimately, it is the person you are paying-and the need to activate with the same insurer investigative proceedings to match payments through an exchange of information, the charges in question necessarily loom in the latter. This shows, on the general legislation on the payment required formal delegations take due account of some punctual provisions which have a significant interest in the issue currently pending, joining to the system NoiPA. First, it should be borne in mind. 11, paragraph 9, of Decree-Law No 98 July 6, 2011, converted, with amendments, by law July 15, 2011, # 111, which involved the extension of the NoiPA system in all public administrations under art. March 30, 2001, 1 of Legislative Decree No. 165. The art. 1, section 402 of the Act December 27, 2013, n. 147, then contemplates the obligation for all police and armed forces to use, starting from 1 January 2016, computer NoiPA system procedures for payment to the staff fixed and ancillary skills. In addition, article. 16, section 6-bis of Decree-Law No 66 April 24, 2014, converted, with amendments, by law June 23, 2014, # 89, specifies, among other things, that "performance, including any withholding tax, under art. December 27, 1997, 43, paragraph 4, of law No. 449, benefits provided for staff administered through wage system services "NoiPA" of the Ministry of economy and finance, is provided in centralised mode via the same system "NoiPA". As for the perception of sums compared with services rendered by the MEF, remember the order of the Minister of economy and finance July 30, 2013, # 123, concerning the "regulation establishing rules of art. 43, paragraph 4, of law December 27, 1997, # 449, sponsorship contracts and collaboration agreements, agreements with public and private, user contributions for non-essential public services and productivity incentive measures ". This explicit Decree as to certain services performed by the MEF "may be required to pay a contribution in the form and with the modalities laid down in the relevant conventions and agreements from time to time concluded", indicating expressly, among others, the delegations of payment (article 3). Finally, for the sake of completeness, it adds that in this regulatory framework will fit the powers for checks carried out by the State General Accounting Department through the system of business (Budget corporate offices-UCB and Territorial Business aid-RTS), under art. 3 of legislative decree June 30, 2011, # 123, and in art. 9 February 27, 2013 D.P.C.M., # 67. 3. Conditions and limits the possibility for the civil servant to use formal delegation instrument of payment is linked to the use of certain assumptions and subject to limits, fixed, to a large extent, directly from the law. As a general rule, it should be remembered now as the P.r.decree n. 180/1950, for all civil servants, fixed quantitative restrictions, especially the extent of deductions. In fact, it should not be forgotten that the payment instrument in Word is combined with an assignment of the fifth of salary, being able to achieve a significant impact on the employee's ordinary income capacity (cumulation of two institutes can lead to a reduction of 40% of net salary, further elevating in exceptional circumstances). As regards the conditions for use of the Institute, as well as the existence of an employment relationship, the payment must be formal delegation an insurance contract, a loan agreement or the existence of an obligation for the payment of generosity "in favour of a charity or to the benefit of an entity with mutual purpose. Clarifies right now that do not fall in the above mentioned Institute, given their greater similarity with legal delegations, the deductions made for payments to meet the use of goods or services, even in a broad sense, directly to the employment relationship (this is the case, for example, the purchase of periodicals related to administering membership or payment of utilities related to service activities). How to delegations for insurance contracts and to delegations for loan agreements, it is necessary that the contract was concluded with one of the subjects listed in art. 15 of P.r.decree # 180/1950 and listed below: a) credit institutions or vested security between employees and employees of public administrations (friendly societies, subsidies and similar institutions);
b) insurance company legally authorised to carry on the business of insurance and reinsurance;
c) institutes and companies authorized to exercise of credit activity, with exclusion of people, companies and savings banks and credit mountains out of pawn. Furthermore, especially for reasons of efficiency and effectiveness of administrative action, the request for delegation cannot be, however, a period of less than twelve months. In a nutshell, important aspects here, regarding the limits of conventional delegation enabled, summarily as follows:-the total fee can be delegate cannot exceed a fifth monthly salary net of withholding tax under tax and social security (articles 5 and 65 of P.r.decree n. 180/1950);
-in case of sale of the fifth formal delegation with the contest of the salary-for which the funder the payee have the guarantee of INPS or is also insured with other institutes-or with legal delegations (price fees or rent housing, etc.), the total of the amounts withheld can not, ordinarily, exceed forty percent of monthly salary minus the withholding tax social security and tax purposes, except in extraordinary cases that the administration of the employee's call to assess, by providing a specific and reasoned assent (article 70 of the P.r.decree # 180/1950 and article 66 of the P.r.decree July 28, 1950, n. 895.) obliged to point out that the granting of assent, not necessarily explicit, in these cases must be bound to the existence of very exceptional and extraordinary situations. Finally, a prerequisite for the activation of the delegation and formal the existence, upstream, of an agreement between the Administration and stakeholders in which, among other aspects, should be given the administrative burden imposed of delegates, together with the method of payment and the consequential obligations. 4. Convention the precondition and indestructible, as mentioned, to enable the delegation of payment it is the conventional existence of an agreement between the insurer and the administration-or directly with DAG-where and with Valencia on all employees administered through NoiPA--which, for its part, must verify, before achieving the final subscription, the presence and the respect of a number of clauses and items. In General, the conventions, in addition to containing the data and the elements eligible to uniquely identify the Contracting Parties (name, location, social security, and for the delegates, VAT number, if owned, number of the entry to relevant albi/registers) and the persons entitled to the subscription should explicitly highlight their duration and the prohibition of tacit renewal, as well as regulate the right of withdrawal. Goes without saying that the conventions should aim to encompass a large number of employees, or otherwise significant, cannot be reduced to the care of the interest of the few beneficiaries. Furthermore, the agreements should provide that:-in the event of a reduction in salary, after deductions for revenue claims, pursuant to art. 3 of the Royal Decree-Law January 19, 1939, # 295, converted by law June 2, 1939, no. 739, or deductions made for Mama's, by virtue of articles 60, 61 and 62 are ever forecasts of P.r.decree n. 180/1950, or deductions made on the basis of other provisions of law or judicial authority, measures the share salary brackets resulting from conventional delegation continues to be withheld as long as the delegator is attributable to half the net salary, calculated before Derating;
-the Administration does not respond in any way in the event of non-compliance against the insurer or your behalf for reasons not attributable to the contracting authority;
-for all matters not covered by the Convention, apply the provisions of the law and, in particular, the limits went from P.r.decree # 180/1950 as well as the provisions for the sale of the fifth of salary by analogy;
-the insurer assumes the obligation to pay the administrative burden to the extent and in the way determined by the Administration, as well as in adherence to the indications contained in this circular also with regard to updates of the burden;
-in the case of the existence of a formal delegation going to repayment of a loan received by the employee, the Administration will give a new formal delegation only by the first payment after the receipt of the claim on the profit occurred out of debt because the previous delegation and dante happened administration of new funding. To help the administrations concerned, are place and joined to this circular three Convention-type schemes concerning the loan agreements (Annex A), insurance policies (Annex B) and payments to the ONLUS and mutual organisations (annex C). It is a must to remember that each Convention-type obviously devoid of force regulations, can be conveniently modulated by policy holders, depending on your needs you experience or of the interests protected, all, of course, in accordance with local regulations and of the terms mentioned above. He stressed that the conventions in question can be concluded centrally, effectively on all employees with wage NoiPA system-related games, directly from the DAG-where, given the streamlining, due to the changes in legislation occurred (art. 1, paragraphs 446 and 447, December 27, 2006, law No. 296, expects delegates to the DAG, to form a unified Convention delegates, while art institutions. 16, section 6-bis of Decree-Law No. 66/2014 attaches to the system NoiPA centralized management of benefits provided to staff already user of that system). In addition to be an unquestionable element of administrative simplification, reducing burdens for individual administrations, those conventions more centralized functional appear to widen the range of opportunities for staff, and can even come to attract, by virtue of the greater size of the audience of employees affected, better contract terms. On the sidelines, then, it must be considered that the existence of an agreement with wide scope and valid for all administrations delete, almost to the root, the challenges of managing any employee passes from one administration to another and, of course, controls, regarding the Convention itself, to the ends of the same DAG-GERMAN, being the Administration stipulating. In this regard, given the innovative scope of the intended use of the conventional car insurance payment for delegations, the relevant conventions can validly be perfected only centrally, but, then, the chance for the Administration to proceed with the conclusion of industry sector or territorial conventions. As regards the responsibility of the administrative burden arising from conventional payment delegations do not think will be reasonable doubts as to the propriety of their allocation to the State and for the other and different public administrations within the perimeter of the NoiPA system, by virtue of the mere fact that the MEF is part of the responsibility on the same NoiPA system, even with regard to administrative expenditure maintenance and management mode. This place, in order to provide a rough overview, you are specifying that the conventions relating to delegation of payment in question can, in essence, concern:-loan agreements;
-life assurance contracts, accidents and diseases, the dwelling house and the RC car;
-supplementary pension contributions for positions and, generally, pension funds;
-disbursements and generosity "in favour of NON-PROFIT ORGANIZATION;
-contributions to bodies with mutual purpose. Conversely, it is possible that can be activated conventions for the use of conventional payment delegations relating to insurance contracts to cover credit risks or to miscellaneous facilities or in monthly charges. 5. INSURANCE CONTRACT generally, as noted, for art. 1882 c.c., insurance is a contract whereby the insurer, upon payment of a premium, is obliged to claim the insured, within the limits agreed, the loss incurred due to an accident (accident insurance), or to pay a capital or an annuity upon the occurrence of an event related to human life (life insurance). In this agreement the "risk" is an essential element without which the legal transaction is null (art. 1895 CC). For its economic and social importance, the insurance activities can be exercised only by companies supervised by Istituto per la vigilanza sulle assicurazioni-IVASS (article 13 of Decree-Law No 95 July 6, 2012, converted by law No 135 August 7, 2012). In the items here of interest and, therefore, to be able to pay the premium through the institution of formal delegation of payment, the insurance contract should be finalized, as mentioned, to provide specific risk covers considered particularly deserving. First, it is insurance times to make good, in whole or in part, make good any damage caused by events related to human life (accident insurance, life insurance, et similia) or to cover occupational risks arising from work activities carried out or building a supplementary compulsory pension insurance General position. Moreover, given the importance for the human being to the dwelling house-basically coinciding with the services, where it is recognized constitutional protection (art. 14 of the Constitution)-prizes resulting from acquired insurance policies to safeguard the integrity of the House, with exclusive reference to the sole primary residence, can be paid through formal delegation. However, such an agreement must be closely related, without any possibility of a broad interpretation, the House of residence and only insurance for damages relating to the dwelling itself, for which purpose in speech, the principal residence must be held to be identical with the registered residence of the employee, without exception. Even the contract RC cars, along with collateral that often accompany it (risk of theft, fire, vandalism, breakage crystals, cover for legal assistance, etc.), can be the subject of a request for payment through the formal delegation, as long as it's just the civil servant delegator to be the contractor of the policy. For RC cars, though, please refer to the specifications set out in section, having, in terms of management, differentiated treatment. It is hardly necessary to point out that, with regard to the conclusion of the insurance contract, the applicant company is registered in the appropriate lists of Italian and foreign companies authorized or entitled to operate in Italy from IVASS. Similarly, if the recipient of the delegation is an insurance intermediary-subject who professionally presents or offers insurance and reinsurance products, offers assistance and advice for such activities and contributes to the management and execution of contracts – the same must be enrolled in one of the five sections of the single register of insurance intermediaries and reinsurance intermediaries-RUI, or from the list of intermediaries in the European Union are allowed to operate in Italy annexed to the cited register. For complete information, please note that these lists are freely available on the website of IVASS. For all insurance contracts affected by conventional payment delegations, if, during the contract the relationship suffers a modification or transformation (e.g., review of ceilings, reduction or extension of the guarantee, etc.), the employee or the insurer shall give relevant and timely news to the administration. In fact, in a case like this and without precautions, it may happen that, after the contract amendment, the employee is affected, for example, two deductions, not having taken into account that the contract, even ' amended or transformed, it is unique. Goes without saying that both the employee as the Institute insurer will take care to highlight adequately the condition in the documentation submitted, that the authorising officer salary Office, processing the instance of formal delegation, engaging in any permitted attention, to avoid the feared risk of a temporary double restraint and, therefore, should then proceed to any refund or compensation. Being simple modification of the contract already in place, it is believed, then, that they don't have to be paid back the administrative burden concerning receiving a new instance. Similar precautions should be followed to prevent deductions continue to be made, where the subject-matter of the contract has ceased (this is the case of the sale of the House). Runs, finally, the obligation to expose that nothing prevents the employee, subject to the quantitative limits established by law for the wage deductions, to conclude more contracts of insurance (health, life, RC cars, etc.) by paying the premium payment through formal delegation. In such a case, must be produced, however, separate instances of formal delegation, each for each contract because, although all contracts were concluded with the same insurance company, it's different legal relationships which, by the way, only occasional will have the same duration. From the procedural point of view, therefore, separate instances of formal delegation must be produced for each insurance contract, which must be considered separately as well as regards the application of the administrative burden. In very exceptional hypothesis, only where it has been well documented that the insurance contracts are closely interconnected and virtually indivisible, will be assessed on a discretionary basis by the Administration-at the request of the Institute insurer that for this purpose, will you consider them as a single contract--a chance to consider them in a unified way, even for the purpose of determining administrative burdens than those requiring an appreciable effect on ordinary proceedings costs incurred. On this point, I should specify that a contract on the c.d. "insurance package" aimed at ensuring more risks jointly (e.g., RC cars and collateral), va ordinarily treated as a single contract, provided that is considered as a unit even by the insurance company. 6. CONTRACT RC CARS RC car with regard to contracts, for which with this circular he expressly considered eligible, in principle, payment should be made through the appropriate premium conventional delegation, some individual consideration, both in relation to the same contract is, above all, with regard to the procedures for use of the delegation. Under the first profile, it is recalled that for such insurance contracts is no longer provided for tacit renewal clause, whereby the same substantially deplete their effects upon expiration, unless the term of the extension of the benefit of coverage for fifteen days (article second paragraph c.c., 1901 and February 14, 2013 circular of the Ministry of Internal Affairs, Department of public safety). In practice, the renewal must always be explicit with the effect, then, to proceed to the conclusion of a new policy. With specific regard to the administrations which make use of the NoiPA system, it points out that how to use the formal delegation for payment of insurance premium will be made available according to dedicated mode completely dematerialized, based on a timetable and operational procedures to be defined and communicated by the DAG-GERMAN. In specifying that soon will be operating the new procedures will be issued timely news, revealed only now should provide a preview. Agreements with individual insurance companies involved or with the qualified intermediaries will be centralized and will be directly supervised by the DAG-where, taking advantage of the scheme of the Convention-type (annex D). Of course, the Convention will regulate's the only general aspects, arriving back in the free party autonomy, insurance companies, insured-dependent and define concrete contractual content of the insurance policy, based on factual elements (type vehicle, mileage on average path, etc.). However, contractually agreed payment will occur through a deduction from salary brackets in twelve installments necessarily of equal value. In the Convention, in addition to the general terms and conditions already outlined above, it must be expected that the insurance cover, by way of derogation from the provisions of art. 1901, first paragraph, of the civil code, shall commence on the date specified in the contract and not from the first payment. In fact, given the time required for the activation of the payment the payroll withholding formal delegation of the first instalment to be paid in favour of the insurance company can be made no sooner than a month. Activation of the payment will be done through a formal delegation Informatics dedicated. The first deduction, depending on the time of activation of the payment will be made formal delegation the following month or, at the latest, the second the following month. Of course, the insurance company will, in electronic format, news completed activation of formal delegation of payment with respect to the contract, with the reference of the policy number and specification of the ' commissioning ' share of the retained amounts to the employee. It is imperative to remember that the deduction will be made, to maturity, as long as the employee's salary brackets match will be managed by the system NoiPA and, therefore, even if the same employee changes, meanwhile, administration. How to measure administrative burdens caused by the insurer, subject to the one already scheduled for monthly deductions of other insurance contracts, the burden inherent in receiving instances and to the investigation, given the simplicity of this phase, also due to the specific activation of conventional delegation mode is dematerialized shares was determined to an extent appropriately reduced. 7. The LOAN AGREEMENT loan agreement is a form of extension of credit to a consumer, I mean a natural person acting for purposes unrelated to entrepreneurial activity, commercial, craft or profession. More precisely, is embodied in the granting of a loan by the banks and financial institutions enrolled in the register under art. 106 of Legislative Decree No 385 1 September 1993, establishing the consolidated laws on banking and credit-TUB. The loan is often linked to the purchase of a good or service to the consumer, but it can also be used to satisfy requirements released by similar purchases. The loan agreement can be concluded by the funder also making use of a credit intermediary. More specifically, as regards the aspects here of interest, being the financing tends to be intended to meet General requirements of liquidity, as a rule doesn't get relief some searching for reasons why it was entered into the contract, unless the grantor intends to make use of the possibility not to exceed, in the case of contest with an assignment of the fifth of salary, the portion of the twenty per cent net of withholding tax payment for the formal delegation expected to routinely , without prejudice to other legal limits. In the latter case, to protect the employee from excessive indebtedness, the Administration will have to assess very strict requests received-that he will take care of justifying and documenting conveniently-excluding those based on reasons not deemed worthy of protection. Without any claim to completeness is only indicative in nature, it is considered and cannot be accepted instances of formal delegation to loan agreements aimed at overcoming the aforementioned limit of twenty per cent of net salary, whereas adhere to purchase consumer goods or luxury foods, holiday spending, acquisition of games and bets typically While they appear worthy of requests aimed at supporting positive charges relating to one's family, to his university studies, for travel related to health needs, unforeseen and unpredictable capital losses for the reintegration of (domestic accidents, natural disasters, etc.). In any case, delegations paid formal administration about funding, must always ensure that the credit institution or the operator's company is properly registered in the register of financial intermediaries under art. 106 of the TUB and to assess a number of items, even and protect the interests of its employees, such as the duration of the loan and the interest rate. In that regard, notwithstanding the present case related to mortgages stipulated for the payment of the price of the accommodation, the right weather articles 58 et seq of the P.r.decree # assentibile 180/1950, the maximum period for the loan agreement is ten years. For completeness, among the items to be considered by the Administration include the existence of a security for the repayment of the financing to cover the risks referred to in art. 32 of P.r.decree # 180/1950 (death of the employee before it is extinguished debt; leaving the service of the employee, for whatever cause). In this regard, it is clarified that the request for a similar insurance coverage, which is mandatory for the sale of the fifth of salary – is grounded in the need to protect the debtor or his successor in title, from the risks posed by the occurrence of adverse events. However, it is believed that, if both parties lender and Institute employee-show expressly to be aware of the legal consequences arising from the loan agreement occur of any of the events set out in art. 32 of P.r.decree # 180/1950, by means of a declaration, that you accept the conventional delegation instance can be granted even in the absence of the army's insurance guarantee. In this respect, therefore, the presence of a compulsory or not is provided strictly insurance guarantee unfailing to comply the request for formal delegation of payment, unless, of course, the agreement does not contain a different and specific provision in this regard. Finally, it should be noted that the duration of the payment of the instalments of loan repayment-without prejudice to the maximum term of ten years and the particularity of articles 58 et seq of the P.r.decree # 180/1950 concerning the payment of the price of the property-you can't exceed, as a general rule, the remaining period of the contract of employment to temporary staff or, in any case and for all staff, the expected time to obtaining the right to pensions. 8. Contributions to NON-PROFIT ORGANIZATIONS, including legal persons, MUTUAL FUNDS can donate sums for CHARITY and other organizations deemed worthy by law for their social importance and mutual aims pursued, as they carry out their business profit, basically, in the following areas: social assistance, health and social care); b) charities; c) education and training; d) amateur sport; protection, promotion and enhancement of things) and of historical and artistic interest; f) protection and enhancement of nature and the environment; g) promotion of culture and art; h) civil rights protection; the) scientific research of particular social interest. Per le ONLUS in particular tax discipline, given their social importance, includes numerous tax breaks (in particular, article 10 of legislative decree December 4, 1997, n. 460) and contemplates, also for taxpayers who make voluntary payments in favour of the same chance, according to certain rules, to consider the amounts paid in deduction from the income tax of individuals-PERSONAL INCOME TAX or deduction from its tax base , fair weather respectively art. 15 and art. 10 of P.r.decree December 22, 1986, no 917. Similar possibility of deduction or deduction is also allowed for other organizations and individuals whose purposes were deemed worthy of promotion, which enumerates, in a non-exhaustive, non-governmental organisations-NGOs, various religious denominations, universities and public research institutions, universities, foundations, foundations and non-profit associations legally recognized and who perform or promote activities of significant cultural and artistic value educational institutions of all levels, etc. Similar arguments can be carried out-apart from the detraibilita ' or ' not always planned tax-tax credits for contributions, arrays or volunteers, in favour of mutual entities (such as friendly societies, grants, etc.) characterized by the declared inspiration to the principle of mutual help among members and the absence of profit. It is hardly necessary to say that under no circumstances between commercial companies funds can be included. As regards the duration of formal delegation for contributions to speech, exposes itself as, for technical reasons, the same cannot be less than one year, while the maximum, according to predictions that apply to the loan agreements, cannot exceed ten years. In accordance with these terms, the formal delegation in favour of mutual entities is always revocable ONLUS and by the employee, by means of a simple instance free, without which this may entail liability for the administration. Goes without saying that the withdrawal will not be retroactive and will be made operational within the time frame required for the update of the match salary brackets. It should be noted, also, that the size of the contribution is fixed and cannot be lower, for obvious practical reasons, to five euros per month. The variation of the deduction, upward or downward implies, therefore, the presentation of a new instance of the delegation of payment, whose investigation will pay from scratch, by the independent insurer, of the projected one-time administrative costs. What pointed out, however, the NPO and such bodies mutual funds can, in order to enable the possibility of obtaining charitable donations or contributions through conventional payment delegations, conclude agreements designed to regulate that mechanism. In the case of agreements on a centralised basis by the DAG-GERMAN, they are operational for all employees included in NoiPA. It is hardly necessary to point out that the Convention can be concluded only when the beneficiary falls among those for whom it is possible to take advantage of the deduction or tax deductions, according to the abovementioned tax discipline, which is the beneficiary qualifies, according to current regulations, as mutual. For its part, the civil servant who intends to make a contribution to these organizations, with the formal delegation of payment, must first confirm that there is an agreement in force concluded by the beneficiary. The Convention, if the beneficiary falls among those covered by the tax legislation, land tax implications of deductions ' operate a title, so the system NoiPA will provide directly to calculate and to consider in the liquidation of emoluments measurement of deductions and deductions payable (useful indications to that effect have been provided by the Inland Revenue with resolution No. 441/E November 17, 2008). How to measure administrative burdens relating to payments in question need to formulate any additional consideration, especially in view of the particular recognition that the law reserves for such subjects. In fact, the formal delegation payment to ONLUS and local mutual funds turns out to contribute to the pursuit of objectives deemed in the public interest, evaluated how deserving she and sequencing of which favored the achievement. This simple observation has the effect of limiting and temper the principle of refreshment of the costs incurred by the Administration, among other things, given the greater simplicity of the procedure, already extremely low. These reasons, therefore, justify the fixing of minimum burden to be borne by the insurer. 9. presentation of instances-GENERAL instances of delegation of payment-drawn up making use of this circular to the facsimiles, respectively, of funding (Annex E), insurance (annex F) and pay for a non-profit organization (Annex G)-must be submitted, by the insurer or directly by the delegator delegator, administration thereof. The Administration, for its part, must verify the existence of the prescribed general requirements as well as compliance with the provisions in the current agreement with the insurer. In summary and to broadly identify procedural steps are the following: 1) the public servant shall, where appropriate, the request directly to the administration of membership or the payer of salary, which is responsible for presenting the institution insurer;
2) receiving Office checks the correctness of the instance. Should they emerge irregularity remedied, the Office maintains pending the instance and communicates the fact both the employee and the insurer, so they can provide for the eventual amnesty. If it is found the lack of assumptions or within six months from such notification without irregularities have been remedied, the Office rejects the application, giving notice to the delegator and the delegatee. Instead, in the presence of a regular instance, accepts and processes, informing the person so delegated;
3) the payer shall deliver to the insurer the model B-1 (of which the circular June 3, 2005, n. 21/RGS, amended by circular No 13 March 13, 2006/RGS), containing the so-called future's quota ' and shall, at the latest by the end of the second month following, to operate the relevant wage deductions. To the loan agreements, the deductions will be only after the notification by the Institute insurer administering the funding. It should be noted that the competent authorizing officer for Office of wage payment are, depending on the circumstances:-the relevant RTS (correct order of the Minister the economy and finance December 23, 2010, published in the Official Gazette, General series, no. 48 of February 28, 2011), to the offices of the Governments that manage their wage matches;
-the personnel Department of the Central Government with regard to wage employee by the same games managed (for the MEF, such Office, incardinated in the context of DAG, it is personnel management);
-the competent organizational unit of the Ministry of Internal Affairs, Department of public safety (police station, school, etc.), peripheral personnel of the State police, with regard to wage NoiPA from the year 2015 games system managed. 10. PRESENTATION of INSTANCES for the loan agreements to take advantage of the institution of formal delegation, the employee must have asked for an institution or a credit intermediary authorized operator can get a loan to be repaid through wage withholding on their skills, while the Institute lender will, according to their own rules, such a request, also in relation to the documents produced (with regard to the possible effects on the Administration , surely must be issued a Declaration on the legal position of the employee, in accordance with the appropriate forms). Derived in favour, the lender receives the Institute model and must be filled out, but not signed, by the employee requesting the financing and, on the other hand, will draw up and sign the section of the model for the Institute delegatee. Subsequently, the model and must be forwarded to the competent authority by the delegator or insurer. In the event the presentation is organized by the Institute insurer, the model must contain the signature of duly authenticated delegator or, Alternatively, must bear attached a photocopy of an identity document in the course of validity, which must have been the original subscription and a statement containing the date and the reference at the time of which it is attached (for example , could usefully be carried diagonally a statement like "Copy regarding application for funding at ALPHA company S.p.a.-town, date" after which sign). In fact, given the content of the instance, apply the discipline brought by art. 21, paragraph 1, and art. 38, paragraph 3, of the P.r.decree December 28, 2000, n. 445, according to which instances produced to the public administration shall be signed by the person concerned in the presence of the employee, which proceeds to authenticate the subscription, which is signed and presented together with unauthenticated photocopy of a valid form of identity of the Subscriber. In contrast, direct presentation by the grantor does not necessarily require the production of a copy of the identity document and signature may be affixed upon presentation to enable immediate authentication of signature by the administration official accepting State. Received by the instance of the delegation, the administration of the employee's membership, as mentioned, will proceed with the formalities of their expertise, such as, but not limited to, the verification of the existence of personal qualifications of the applicant, compliance with the provisions of the Convention, the limits of coexistence and the consistency of the amount of the employee's salary brackets delegation. In particular, the following items should be checked:-the average global effective rate-TEG (sometimes designated, improperly, even TEGM) practiced by the financial institution may not exceed the average rate indicated in the decree adopted every quarter, in accordance with art. 2, paragraph 1, of law March 7, 1996, # 108, by the MEF-bearing the actual detection average global interest rates for the purposes of the law on usury. Please note that the rate, beyond which you configure can't be never wear more than eight percentage points of reference and TEG is determined by adding four percentage points to the same TEG a quarter increased;
-the share object of the delegation cannot exceed twenty percent of the net salary, except in exceptional duly substantiated and documented assumptions, be authorized specifically by the administration of the employee;
-the competition of a sale of the fifth of salary and other payment delegations cannot, however, result in a reduction in salary, net of taxes and social security systems, greater than the half;
-the existence of a security for the repayment of the financing to cover the risks listed in art. 32 of P.r.decree n. 180/1950 (death of the employee before it is extinguished debt; leaving the service of the employee, for whatever cause), without prejudice to the possibility that the Convention excludes the visa should be issued to this guarantee and both parties expressly showing to be aware of the consequences on the loan agreement arising from the occurrence of any of the events set out in the aforesaid art. 32. If, during the examination of application arising of irregularities or shortcomings considered remedied, the Administration will ordinarily, for obvious reasons of procedural economy, to formulate only electronically the request the necessary additions to the email address provided by the employee in the instance of formal delegation. Also by e-mail, the employee will be informed about the possible negative determination in relation to the instance. On this occasion, it draws attention to the importance of the indication of the e-mail address of the employee in the instance of formal delegation, not being obliged the Administration to use, except in exceptional cases, other tools to request the regularization of the instances or to communicate the result of the investigation. Once, then, assume the success audit, administration apporra ' on the same model and a claim to explain the determination taken regarding the request for delegation of payment, transmitting, for reasons of speed, the original model wage and authorising officer to the Office a certified copy of the same model the delegatee Institute. However, the actual start of the payroll deduction will be later, for obvious reasons of protection of the employee, at the news of the administration of the funding, to be forwarded even with simple computer evidence (for example, a communication by e-mail, containing digitized copy of the attached draft employee willing to please the bank where it is shown that successful with the ' Run ' or similar). He's in law school, of course, the same employee borrower make an explicit statement on accreditation in his favor of the sum borrowed. At this stage, only if the lender institution emerged the need to have a guarantee about the absence of impediments to payroll deduction quota for loan repayment-need that clearly can be manifested through the same employee-the Office authorising officer on the basis of wage determination assumed by the employee's membership, will release the model B-1 thus positive, stating the conclusion of proceedings aimed at initiating withheld salary brackets. It stresses that such a claim, made with the model B-1, does not trigger, however, withheld salary brackets, at least as long as the insurer or employee Institute delegator not communicating-within a reasonable period, which may be located at not more than sixty days-the provision of funding under the formal delegation. Received communication from the administration of the funding, the Office authorising officer salary, at the latest by the end of the second month following, will give concrete effect to wage deductions. Otherwise, after the designated period of sixty days without having reached the aforesaid communication, model B-1 already released it's ineffective. As regards the renewal of funding already in place-assentibile only after demonstrating the extinction of existing financing-the proceeding does not differ significantly from the above path. The most important difference relates to the necessary proof of termination of previous funding which will be provided upon successful communication from the administration of the new funding. Extinction can be demonstrated, then, with methods of all similar to those described for the administration of funding ' new ' (should be produced a communication by e-mail containing attached scanned copy of bank account plan timely and final also willing to balance and unsuccessful). Do not neglect to mention that the examination of documentation concerning the extinction also entails verification about the respect of the payment due in connection with the account also. Falls, then, in preliminary assessments of the Administration ask, in case of doubts or concerns about the documentation received at the copy, the performance of the Act original or a certified copy. 11. submission of CLAIMS for insurance contracts For payment delegations descended from an insurance policy, subject to the necessity of the existence of General requirements and respect the underlying Convention, the examination to be conducted, compared with that on the delegations to the loan agreements, it's more circumscribed, being verified, basically, in order to ascertain:-the object of the contract as already explained, must relate to the protection of the human person, of occupational risks or the formation of a supplementary pension insurance General position is required, this damage insurance, to third parties, relating to the dwelling house (for motor insurance, please refer to the appropriate section);
-quantitative limits for deductions set by P.r.decree n. 180/1950. For the rest, dealing with instances of delegation will follow the procedure shown in relation to those relating to loan agreements. It's a must, however, provide some higher specification. First, it should not be overlooked that, in accordance with art. 1901 c.c., the insurance contract without paying premiums, remains suspended, whereby existing and effective, even ', the risk is not covered. Payment of premium it's a real requirement for the insured, being risk coverage depending on the predicted payment. It is, though, in the company's secure school insurance coverage even before paying, for example, already from the time of signing the contract that stated, it is evident how the certainty, both for the insurance companies than for the employee-secured, the effectiveness of once payment is withheld salary brackets of central importance, achieving, by itself, in the absence of a different clause more favorable to the insured , the operation of risk coverage. Therefore, it is recommended to proceed with authorising departments salary each permitted priority the implementation of the first insurance premium withheld salary brackets in order to give effect to and effective coverage of the insured risk. As for the mode of presentation of the petition by formal delegation and, above all, to the specifications provided about authentication of the signature of the employee are, essentially, the instructions regarding loan agreements. So, assuming that the presentation of the petition is directly supervised by the Institute delegatee, delegator F must contain the signature of duly authenticated or, Alternatively, must bear attached a photocopy of an identity document in the course of validity, which must have been the original subscription and a statement containing the date and the reference on the occasion of which constitutes attachment "Copy regarding insurance policy with company BETA S.p.a.-town, date". Otherwise, in the case of direct presentation of the instance by the employee, as shown, is not required to produce a copy of your identity, as the subscription can be placed upon the presentation of the petition itself, so as to allow immediate authentication of the signature by the recipient administration official. 12. submission of CLAIMS for MOTOR LIABILITY contracts as anticipated, for motor insurance, in particular wage matches managed through the NoiPA system, instances of formal delegation of payment will be processed with computer mode. This procedure will be released and made operational in DAG-where in addition to the activities of analysis necessary for the activation of the same. More technical guidance in the matter will be issued and updated by the DAG-GERMAN, even through the portal NoiPA. 13. submission of INSTANCES for contributions to NON-PROFIT and LOCAL MUTUAL FUNDS for instances of formal delegation of payment about contributions in favour of mutual entities, without prejudice to the ONLUS and necessity of existence of General requirements and respect the underlying Convention, the examination to be conducted, in comparison with those relating to the delegations for the loan agreements or insurance policies , it is much more limited. Specifically, checking to be performed is aimed at ascertaining the following aspects:-the contribution must establish itself for being a liberal or a simple donation or, especially as regards mutual organisations, representing the membership fee;
-the amount cannot be less than five euros per month, while the duration of the deduction must be between twelve and 120 monthly payments ';
-quantitative limits for deductions set by P.r.decree n. 180/1950. For the rest, dealing with instances of delegation will follow the procedure shown in relation to those relating to finance contracts and insurance contracts. Remember, for every good end, that about the method of presentation of the petition by formal delegation and, above all, to the specifications given on the authentication of the signature of the employee, the indications already discussed about the finance contracts and insurance contracts. So, assuming that the presentation of the petition is directly taken care of by the insurer, the G model must contain the signature of duly authenticated delegator or, Alternatively, must bear attached a photocopy of an identity document in the course of validity, which must have been the original subscription and a statement containing the date and the reference on the occasion of which constitutes attachment "Copy regarding contributions in favour of ONLUS RANGE-town, date". Instead, as already shown, in the case of direct presentation of the instance by the employee is not required to produce a copy of your identity being authenticated directly by the subscription administration official at the time of presentation of the petition. 14. ADDITIONAL CASE Illustrated above conventional payment delegations, it must provide some guidance, especially with regard to the existence of other forms of employee deductions on fees and charges, already made by the administrations whose wage and batch management is incorporated later in the NoiPA system or it is scheduled the next confluence. In that regard, it should be noted that do not fit into this case dealt with the deductions made in favour of the Administration itself against any amounts owed by the employee in any capacity, being, however, outside of the schema of the delegation. In such a circumstance, in fact, it is quite obvious that it is the Administration to have a primary interest to operate the withholding salary brackets, so-even if it were to involve sums that the Administration has to later transfer to third parties for services used, ultimately, by the employee (for example, business services, such as canteens and kindergartens, transport costs, etc.) -the deduction it is certainly legitimate and isn't configurable any administrative burden. 15. CONTROLS on CONVENTIONAL DELEGATIONS as stated, the first control on instances of formal delegation of payment and is operated by the authority competent to receive and process the same. It remains, however, on the part of the Governments that have signed the conventions of formal delegation the obligation to carry out, in particular, verify that the threshold rate and rates applicable to conventionally loan agreements to be conducted on a quarterly basis. Relatively centralized conventions, instead, the DAG-GERMAN subject who effected the stipulation, to carry out some findings, including, in particular, the magazine compared the rate threshold for loan agreements. In addition, the offices belonging to the system of business carrying out a series of checks. In particular, in relation to the NoiPA system and consignments handled by the wage given the active role taken since 1° March 2011, the RTS play peripheral-level activity on batch management and individual wage contracts, under the functional aspect, it is complementary to that maintained centrally by the DAG-GERMAN. Particularly in the latter, the RTS have the duty to verify the completeness of the documentation received, even in order to correctly release the model B-1 which, as noted, it is aimed at obtaining the so-called "quote", I mean the assurance from the Administration that you have written down the debt of the employee, and, therefore, to have ' booked ' measure the corresponding deduction on the match salary brackets. With regard to controls on conventional perfected, the same delegations relating mainly to the respect for the employee's protection guarantee about the perception of at least half of the net salary. As regards payments of donations to ONLUS, the DAG-where going to proceed, at least on an annual basis, to ascertain if these individuals fall within that legitimize ONLUS recognition of expected tax benefits, in terms of deductions or allowances, on the part of the donor. 16. ADMINISTRATIVE CHARGES PAYABLE by DELEGATEES measurement of charges payable by the delegates albeit with the inevitable margin of inaccuracy related to any process of estimating, which always forces a choice and a balance between the various conflicting needs (simplification, payment ' of disclosure, streamlining procedures, working time, convenience of a forfeiture, etc.) -were determined on the basis of an analysis conducted on the actual costs incurred by the Administration in managing the formal delegations for payment under the payroll process. This fact implies that there is no practical spaces to ' free ' determination of the aforementioned administrative burden, having to be compared to the costs incurred by the administration. Consequentially, hence the need for periodic review, scheduled every two years because of possible changes in the time of the abovementioned costs. In this regard, stressed that any changes may incur in the future, as part of the review periodic biennale, also a reduction in question (for example, to the reduction of it costs, progressive optimization of procedures, etc.) in order to guarantee economic operators in the sectors concerned, primarily financial institutions and insurance companies, it appears necessary so as not to create uncertainty or worse, volatility in the development of the contractual relationship between employee and insurer, fix maximum levels, anchored to objective parameters, for the potential increase in administrative burdens. What place, reasonably believed the prefati limits can be set up by the variation of the consumer price index for families of workers and employees (FOI consumer price index) measured on a monthly basis by the Institute of statistics-ISTAT Centered. Therefore, the DAG will proceed every two years to review, increasing or decreasing, the size of these administrative burdens, procedural costs incurred, taking actual accounts and will, in the event of any increase, the new measure of the burden so you don't exceed the limit deriving from the application of recalled consumer price index FOI charges already in place. The news, on the basis of the analyses carried out, were certain administrative burdens, exposed in the relevant table joined to this circular (Annex H), delegates are required to reimburse institutions for each delegation as from 1 January 2015 conventional, as in the case of delegations of new activation and for those already in place. For completeness ' sake, you are representing that set measure administrative burdens and understanding of the costs arising from instances of conventional payment delegation tried unsuccessfully. The next assessment will be made as of the date of December 31, 2016, in order to upgrade, authorizing may use assumptions, administrative burdens into discourse with effect 1 January 2017, for all active delegations on the same date. Goes without saying that until a new determination of the administrative burden due, will continue to apply the amounts already in force. 17. method of PAYMENT of ADMINISTRATIVE CHARGES On payment of administrative charges payable following the activation of the delegations is made directly from conventional payment, delegated administration, using the retained amounts to the employee and meant to be credited to the insurer. Specifically, this payment follows different methods depending on whether, to one side, the matches are handled through the NoiPA system wage and adhere to government departments or, for the other side, while managed by the NoiPA system relate to public institutions or are handled by different systems. In the event that the employee belongs to a NoiPA system administered by the State administration of the payment is made directly by the DAG-where, after retention of the relative share of administrative costs to operate, through the same system NoiPA, the retained amounts to the employee and meant to be credited to the insurer. Therefore, once the retention monthly employee skills, by the same administrative burdens must be scomputati, in order to execute the transfer to the relevant chapter of the entrance of the State budget with expense to extinguish by switching input documents (article 77, instructions on service of the State Treasury-ISTS, approved by Decree of the Minister of economy and finance May 29, 2007 , published in the Official Gazette, General series, no. 163, ordinary Supplement No 160 of July 16, 2007). Specifically, such repayment must be made in conjunction with the retention of the burden and must, where appropriate, flow in one of the following chapters of title X of the entrance of the State budget:-3378-Chapter "charges payable for the collection and payment of instalments of repayment of loans taken by civil servants to pay off through the Institute, delegation of payment" : this chapter must flow, as well as the administrative burden concerning the loan agreements, including those concerning contributions to NON-PROFIT ORGANIZATION;
-3374-Chapter "contributions arising from the activities of collection and payment of social insurance premiums and supplementary social security contributions payable by employees, to extinguish by delegation payment institution": intended to record only the administrative burden arising from insurance contracts of any kind. With telematic methods, delegates, as regards their specific interest data, will receive monthly a prospect with a list of employees to whom it was made the deduction running conventional delegations and, consequently, the determination of its administrative burden. The feedback and checks on overflow are made of UCB at the MEF. However, as far as pertains to the remaining hypothesis-matches system managed NoiPA for wage employees of public bodies that is related to employees of the State, but concerning administrations that do not take advantage of the system NoiPA-administrations and the institutions concerned will pay administrative costs, depending on the internal organizational arrangements and any requirements of its administrative and accounting regulations by bank or with title of expenditure from paying off by switching input documents (article 77, ISTS). For payment by bank transfer, the IBAN of the aforementioned chapters of entrance of the State budget are available and accessible at the web address, however, can be acquired at the Bank of Italy. In these circumstances, the feedback and controls on outflows are also made of UCB at the PEM, also on the basis of relevant information provided by the DAG-GERMAN. 18. check CONNECTED with the PAYMENT of ADMINISTRATIVE BURDENS under the brow of subsequent checks, as mentioned, the UCB at the MEF will proceed to verify the timely payment and the relevant inclusion in the budget of the aforesaid charges, taking advantage of the information system Revenue-SIE. The predicted control, given the high computerization of the entire process, it should be easing implementation, at least with regard to conventional payment system handled by the delegations and NoiPA belonging to employees of public administrations. For the remaining government departments that use different systems from the system NoiPA and for government agencies that use the NoiPA system, providing independently to overflow at the entrance of the State budget, the control carried out by the UCB will substantially equivalent content. The most pronounced difference follows from the different modalities of payment that will follow those administrations, having the right ', as already indicated, to pay the administrative burden by bank or with title of expense to extinguish by switching input documents, so must transmit a copy of the receipts of the payments at the entrance of the State budget based on the referred chapters 3378 and 3374. Concretely, the documentation relating to payments of administrative burdens must be transmitted for certified mail (after digitizing non-editable documents) or even with suitable computer accounting evidence. Only in very exceptional cases quota and is to be considered permitted delivery using traditional mail. To run such checks, the UCB will proceed, routinely, on a quarterly basis. 19. APPLICATION FORMS In order forms, with particular reference to the model and the model F and G model, it represents, as there is no a priori preclusions, for delegates, the preparation of its functional forms, ex hypothesi, in order to show the brand or company logo, to bring some customization or additional information (for example: contract number, agent or promoter group , etc.) or, simply edit the fields differently to the elements and the data to be provided. Go, of course, preserved the structure and all of the elements and information requests referred to facsimiles of these models E, F and G attached to this circular. In the presence of such circumstances, however, so that instances of formal delegation on forms prepared by the insurer may be pre-printed processed so easier, appears supremely fit, also to avoid procedural inconveniences, that a specimen of "custom" model is attached-subject must match, to be a useful specimen-the agreement. Underlying needs to match and the allegation mentioned do not recur, clearly, in the case of mere affixing of the mark or logo of the institution insurer directly on the model used, perhaps using a simple imprint. On this occasion, then, it is supremely desirable to give from this moment of clarification on the forms to be used for the loan agreements, in order, particularly, to the relationship between the model set out in Annex E (which facsimile reproduces basically the C model introduced with circular No. 1/RGS of 2011) and templates attached to circular No. 21/RGS of 2005, some amended by circular No 13/2006, identified as RGS the models A, A-1, B and B-1. In General, it notes that models A, A-1, B and B-1 are the annexes to circular No. 21/2005 recalled the RGS which wasn't subject to amending or substantive, innovative interventions specifically with regard to the sale of the fifth of salary. It should not be overlooked, also, that the forms mentioned above are concerned, at present, only marginally conventional payment delegations, inerendo mainly to the sale of the fifth of salary and the granting of small loans. What has been observed subsequent clarifications, subject to the acts, that the forms referred to in the circular No 21/2005 is considered still valid RGS. That said, though, it seems clear as the model and its formal delegations of payment for the loan agreements summed up and joins the A and A-1, having them replaced, although in practice, it is stressed, limited to such formal delegations. On the other hand, in respect of the fifth of salary and for the small loan are always usable the aforementioned models A and A-1. Instead, the model B, which is essentially a useful service for funding (both in the case of sale of the fifth of salary, both small loan, both formal delegation of payment), and the B-1, aimed at obtaining the "put in" I mean the assurance from the Administration that they have taken note of the debt of the employee and and then, to have ' booked ' the measure of its retention on the match salary brackets-are ultimately for lender Institute investigative documents, being functional to substantiate the financial request initiated by the employee, including conventional pertains to delegation. 20. TAX IMPLICATIONS tax aspects relating to the conventions, please note that the same shall be exempt from stamp duty (article 47 of P.r.decree n. 180/1950) and are subject to registration only in case of use (article 6 of the P.r.decree April 26, 1986, # 131). For completeness, it is that, in the case of a request for registration, the registration tax is the responsibility of the requesting Party (article. 39 and art. 57, paragraph 7, of the P.r.decree # 131/1986). 21. CONCLUDING NOTATIONS In closing, it seems appropriate to point out some highlights. First, it should be noted that the existence of the Convention is a prerequisite for performing the related delegations indefectible, whereby the loss the same inevitably for the insurer the impossibility of conventional payment to enable new delegations. Secondly, it stresses the need for all Governments that have proceeded to conclude agreements with GERMAN delegates to convey to the authorities, by certified mail to the address, appropriate information about all changes concerning the elements of the Convention occurring during its validity. In that regard, it should be noted that in the Convention-type obligation borne by the insurer is expected to post a specific notice to the DAG-GERMAN-certified e-mail address earlier indicated or, Alternatively, with registered mail-in relation to variations of essential data concerning the insurer itself (for example, change of venue or change of company name, assignment of credit , etc.). Thirdly, it states that as regards procedural profiles outlined in this circular, limited to technical guidance and management of NoiPA system, it's going to care where, through appropriate communications disclosed the DAG-using the same system NoiPA, illustrate the operational aspects, providing, over time, also its updates. It is hardly necessary to point out that the instructions provided herein involve overcoming the directions issued by the circular needle 1/RGS of RGS # 30/2011, the 2011 and 2012 's # 38/RGS. Finally, in relation to a series of problems on time, for a more immediate readability, the solutions identified were collected in a separate overview (annex I), in accordance with the method of ' questions and answers ' or c.d. FAQ (Frequently Asked Questions)-proposing, at times, certain clarifications developed so more diffused in the text of this circular-while, with purpose illustrative, and ' pure Kingdom a schematic flow chart of the entire payment process formal delegations (Annex L).
Rome, January 15, 2015 The State Accountant General: Franco