Microsoft Word - D047-2008.doc SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; We promulgate and publish the following ordinary law approved by the Great and General Council at its meeting on March 14, 2008. LAW 18 March 2008 47 APPLICATION ARTICLE 12 OF THE LAW November 8, 2005 157 "LAW OF THE SOCIAL SECURITY SYSTEM REFORM" - MEASURE EXTRACT Art.1 (Change of measuring performance) 1. in paragraph 3 of Article 3 of Law 157 of November 8, 2005 is the following point: "d) in case of discrepancies between the total contribution years and the sum of contributory seniority arising from the above points a) and b), the month of the missing contribution is counted to the contributions made pursuant to the upper point). ". Article 2 (Part-Time Work) 1. Article 11 of Law 138 of 20 November 1987 the first paragraph is replaced by the following: "The provisions of Law 11 February 1983 n. 15 and subsequent amendments shall also apply to workers with part-time employment for the rules applicable to them. ". 2. At Law 157 of November 8, 2005 is the following Article 3 bis: "Article 3a (measurement of performance in the presence of part-time work) Except as provided by Law no. 138/1987, for the worker who has spent periods of work part-time and in the event that such periods fall during the years taken as the basis for calculating the amount of pension, if later, is determined on the basis of the following provisions: - calculating a first pro-rata basis of the criteria set out in Article 3 above to be carried out on periods of work full-time; - Calculating a second pro-rata basis of the criteria set out in Article 3 above to be carried out on periods of work part-time. 2 The sum of the two pro rata represents the total amount of the pension matured that can not exceed the last salary received by the person during the employment relationship full-time re-evaluated based on the annual index of the cost of living. For those who have been part-time work periods before the entry into force of this law and have already been placed on board it is given the opportunity, upon specific request, access to the recalculation of the pension on the basis of these rules. ". Art. 3 (Mobility and incapacity for work) At Law 157 of November 8, 2005 is the following Article 3b: "Article 3b (measurement of performance in the presence of mobility and inability to work) 1. At the time of determining the 'amount of pension to be paid, in the event that the worker has, in the previous ten years, suffered a collective redundancy procedure under the provisions of Chapter III of the Law of 4 May 1977 n. 23 or has an incapacity for work certified by the ISS Medical Boards of at least 50% was recognized, and that as a result of this there has been a change of job, at the same, for the purposes of 'Article 3 above (ex penultimate paragraph of Article 32 of Law 11 February 1983 n. 15), will be granted, if later, the application of the salary received before the change of activity. 2. The compensation mentioned above is calculated by adjusting it according to the annual variation in the cost of living index and net of social security contributions and insurance. 3. Should the change of activity has intervened before the period specified on the upper section 1 and following the occurrence of the same conditions, the employee is still guaranteed the amount of pension accrued according to the letter a) of paragraph 3 of Article 3 of above. ". Art.4 (Contributions figurative) At Law 157 of November 8, 2005 is the following Article 4a: "Article 4a (Contributions figurative) 1. For each period of absence, benefited under the Laws May 25, 1981 # 40 , March 13, 1984 n. 30, December 16, 1994 # 111, October 29, 2003 # 137, July 30, 2007 92, is recognized accreditation, up to a maximum of 15 months, the imputed contributions. Accreditation starts at the beginning of leave and is valid both for the right and for the measurement of the pension. 2. The periods of absence from work, under the first paragraph of Article 5 of Law 137 of 29 October 2003, replaced by Law 92 of July 30, 2007, are recognized. for pension purposes, through accreditation of the figurative and valuable contributions to both the right and for the measurement of the pension. 3. The remuneration of figurative contributions referred to in paragraphs 1 and 2, where these periods
They fall in the years taken as the basis for calculating the pension according to the provisions of Article 3 above, is determined on the basis of the territorial average contractual salary of an industrial worker in Article 54 of the Law on February 11 1983 n.15. 4. The ISS will, within a period of one year from the entry into force of this law, to update the insurance positions of workers who have availed of leave 3 postpartum prior to this legislation. To those who have redeemed the periods of postpartum expectation according to specifications provided by the Law of 29 October 2003 n. 137, the ISS will, within 90 days after the entry into force of this Act, to repay the sums paid. 5. In reference to the above, starting from 2008, the Pension Fund Management Workers Subordinate is annually transferred the sum of € 800,000.00 with a burden on the Economic Benefits for Temporary Disability Management of Subordinate Workers. 6. The amount referred to in the preceding paragraph shall be subject to biennial adjustment by delegate decree after consultation with the trade unions and Category. 7. To cover the costs resulting from a notional contributions for the years prior to 2008 is transferred to the Pension Fund Management Workers Subordinate the sum of € 7,000,000.00 paid by the Compensation Fund Performance Economical Temporary Workers Subordinates. ". Art.5 (Payments volunteers in the presence of part-time work) At Law 8 November 2005 n. 157 is the following Article 4b: "Article 4b (Payments volunteers in the presence of part-time work) 1. For part-time workers will have the right to make voluntary contributions to cover the contributory empty. 2. The request must be made by the employee by 28 February of the year following the reference year; the office, checked the employment part-time, will communicate by May 31 of each year to the employee the amount to be paid; the non-payment of the amount due by the deadline determines the closing of the open position for voluntary contributions; the employee who still want access to this institute will have to repeat the question. 3. It is given the opportunity to all workers access to this institution. 4. The office will apply the overall contribution rate scheduled for the pension fund of the reference year. 5. The rate is applied on pay and on the amounts of the tax credits received during the period in proportion to the entire contractual working hours is not carried out. 6. The payment shall be considered valid for the calculation of the pension, both for the calculation of contribution. 7. The contributions can be deducted for tax purposes. 8. The recording of periods of voluntary payments takes place in the insurance location with proper identification code (days and taxable). 9. For those who have carried out part-time work periods before the entry into force of this Act, shall be granted the possibility, within a period of two years from the entry into force of this Act, to make voluntary payments on the basis of the provisions set out above. 10. For those who have been part-time work periods and have already been placed in retirement, is given the opportunity, within a period of two years from the entry into force of this Act and behind a special application, to make voluntary payments and access to the recalculation of the pension on the basis of Article 3a. 11. For the cases referred to in paragraphs 9 and 10, the rate to be applied on pay and allowances revalued based on the index of the annual cost of living is the one provided for the pension fund in force at the time of entry into force of this Act . 12. The previous periods are to be considered from the entry into force of Law 11 February 1983 n. 15. 4 13. The payment of the redemption of the periods referred to in paragraphs 9 and 10 can be made within 60 days of notification, or by installments within 5 years (60 installments). In this case it is applied in accrued interest calculated at the statutory rate in force. In case of submission of the application for a pension during payment of installments, the installments will be suspended and the sums still to be paid shall be paid in a lump sum. If you have already retired, the payment must be made in a lump sum. ". Art. 6 (Redemptions) At Law 8 November 2005 n. 157 The following Article 5a: "Article 5 bis (Redemptions: type and mode) is added 1. introduced into the institute Tax ransom which cover the
periods, expressly provided by law, for which there is a "gap" insurance. 2. The workers concerned are all insured with certified by the ISS position. For access to this institution insured must apply on special forms provided by the ISS. 3. Contributions to repurchase for pension purposes, to the insured's request, may apply to the vesting of the right and the extent of the pension, or only for the right. 4. The periods for which it is possible to carry out the redemption are as follows: - Legal degree program, short degrees and equivalent securities; - Dependent work performed abroad in non-treaty countries; - Optional periods of absence of up to three years over the entire working life, for pregnancy, childbirth within the third year of the child's life, and support for their relatives or relatives up to the third degree or disabled dependents; 5. The ransom amount of the contribution is calculated depending on the choice made based on the upper section 3 and on the basis of the coefficients established by specific actuarial tables to be approved by delegate decree to be issued within 30 days of entry into force of this law. Actuarial tables above may be updated at the request of the Executive Committee of the ISS, using the appropriate delegated decree. In the event that the contribution of redemption applies to the vesting of the right and the extent of the pension, the coefficient is applied on increasing the income of the amount arising from the recognition of the redeemed period. 6. The redemption can also be requested by the family survivors are entitled to survivor's pension. 7. The ISS announces the redemption amount and terms of payment. Payment can be made within 60 days of notification or by installments for up to 10 years (40 installments) without the application of the statutory interest. 8. The ransom contributions are credited into the insured's category at the time of application. 9. The contributions are tax deductible. 10. In the case of submission of the application for a pension during payment of installments, the installments will be suspended and the sums still to be paid shall be paid in a lump sum. If you have already retired, the payment must be made in a lump sum. 11. Failure to pay, within the period prescribed by the ISS, is considered to have withdrawn their application and result in forfeiture. 12. The late payment can be considered on request as a new request for redemption. 5 13. In the event of interruption of payment by installments, the ISS will credit the periods covered by the partial payment made. 14. In the event that the redemption request is rejected, the applicant may appeal to the ISS on plain paper within 30 days of receipt of the rejection decision, addressing it to the Council for Security. ". Article 7 (Redemptions) At Law 157 of November 8, 2005 is the following Article 5b: "Article 5b (Redemptions of degree courses) 1. Policyholders may redeem by paying the relevant sum, the period of legal tender of university diplomas lasting at least two years issued by the university of San Marino. 2. shall be treated: - the foreign degree as long as it recognized or be legal in San Marino; - Master's degrees in theology or other ecclesiastical disciplines achieved near faculty recognized by the Holy See. They are also redeemable, provided they are not covered by contributions, the period corresponding to the duration of university courses as a result of which have been achieved: a) the duration of specialist qualifications not less than one year; b) PhD, after graduation, with a maturity of less than two years. 3. The ransom can cover the entire period or single periods. 4. The redemption can be obtained provided they have obtained a bachelor's degree or equivalent securities. 5. The periods for which the redemption request must not be covered by compulsory contributions or figurative or ransom, foreign social security systems. 6. The application may be submitted at any time. 7. The application must be submitted to the ISS directly by filling out the form and enclosing: - the certificate issued by the University attesting to the achievement of a degree or type of university degree and the years in which it is actually played the legal course of studies; - The statement, in the case of an employed person, issued by the employer attesting to the pay received at the time of application or, in the case of self-employed, a copy of the declaration of income IGR;
- Self-certification of non-occurred request from other pension schemes. ". Art.8 (Gradualness Police Corps) Article 2, first paragraph, letter c) of Law 157 of November 8, 2005 is replaced by the following: "c) Article 2 of Law 17 June 1974 n. 41, the first and second paragraphs of Article 20 of the law 12 November 1987 n. 131, the first and the second paragraph of Article 24 of the law 13 November 1987 n. 132, are replaced by the following: The retirement ordinarily happens when they are 65 years of age. The gradual increase in the age requirement indicated just now occurs on the basis of the following mechanism, saves in service remain possibilities: - up to 31 December 2007 with an age of 53 years seniority; 6 - from 1 January 2008 to 30 September 2008 with registry age of 53 years and 6 months. - From 1 October 2008 to 30 June 2009 with a chronological age of 54 years - from 1 July 2009 to 31 March 2010 with a chronological age of 54 years and 6 months. - From 1 April 2010 to 31 December 2010 with a chronological age of 55 years - from 1 January 2011 to 30 September 2011 with a chronological age of 55 years and 6 months. - From 1 October 2011 to 30 June 2012 with a chronological age of 56 years - from 1 July 2012 to 31 March 2013 with a chronological age of 56 years and 6 months. - From 1 April 2013 to 31 December 2013 with a chronological age of 57 years - from 1 January 2014 to 30 September 2014 with a chronological age of 57 years and 6 months. - From 1 October 2014 to 30 June 2015 with a chronological age of 58 years - from July 1, 2015 March 31, 2016 with a chronological age of 58 years and 6 months. - From 1 April 2016 until 31 December 2016 with a chronological age of 59 years - from 1 January 2017 to 30 September 2017, with a chronological age of 59 years and 6 months. - From 1 October 2017 al 30 June 2018 with a chronological age of 60 years - from 1 July 2018 to 31 March 2019 and a chronological age of 60 years and 6 months. - From 1 April 2019 31 December 2019 with a chronological age of 61 years - from 1 January 2020 to 30 September 2020 Use a chronological age of 61 years and 6 months. - From 1 October 2020 30 June 2021 with a chronological age of 62 years - from 1 July 2021 to 31 March 2022 a chronological age of 62 years and 6 months. - From 1 April 2022 31 December 2022 with a chronological age of 63 years - from 1 January 2023 al 30 September 2023 with a chronological age of 63 years and 6 months. - From 1 October 2023 al 30 June 2024 with a chronological age of 64 years - from 1 July 2024 to 31 March 2025 with the a chronological age of 64 years and 6 months. - From 1 April 2025 with a chronological age of 65 years ". Art.9 (disincentives) Article 7, paragraph 1, of the Law 157 of November 8, 2005 is replaced by the following: "1. With effect from 1 January 2008, if the person insured, subject to the age requirement of 60 years of age, with a contribution requirement equal to or greater than 35 years but less than 40 years, decides to enter the pension, the measure of the latter will be reduced gradually in the following terms. - If you miss a year of contribution 2% - if missing two years of contribution 4% - if you miss three years of contribution 6% - are missing four years of contribution 10% - are missing five years of contributions 15% The disincentive is re-proportioned to fractions of a year. For the purposes of determining the extent of the disincentive to apply to pensions, if later, is used the number of years remaining to achieve expected age for old-age pension. The regulations contemplated in this Article shall not apply to workers covered by Article 1, letter a) and d) of the Act 11 February 1983 n.15. ". Art.10 (privileged Pensions) Article 18 of 15/1983 Act is replaced by the following: 7 "Article 18 (privileged Board) 1. The pension for an accident at work is due when: a) the accident occurred due to violent injury during work or during the normal journey between two places of work if the employee has more than one job and, if not present a canteen service, during the usual journey to and back from the workplace to to-eat meals. Such provisions shall not apply in case of interruption or deviation completely independent from the work or, in any case, does not require, during normal forward path and return from the place of residence to the working area. The interruption and diversion means you require when they are due to force majeure, critical needs and can not be delayed or fulfillment of criminal law obligations. The insurance operates also in case of use of private transport, provided that
needed. Remain in any case exclude injuries directly caused by the abuse of alcohol and drugs or non-therapeutic use of narcotics and hallucinogens; the insurance also does not work against the driver lacks the required qualification of driving; b) it is derived from the death of the injured or permanently incapable of work, absolute or partial. 2. For the purposes of this Act shall be deemed an absolute permanent disability the result of an injury that removes completely and for life 'workability. 3. In case of partial permanent incapacity the privileged pension is payable only when the work attitude proves decreased to an extent of not less than fifteen percent. ". Art.11 (Simplification of procedures for the updating of pension indices) 1. The second and third paragraphs of Article 54 of Law 15 of February 11, 1983, are replaced by: "The percentage referred to in the preceding paragraph shall be calculated annually by Economic planning and is enforced by an order adopted by the Secretary of State for Health and Social Security of the Council's proposal for the security. For the contractual territorial average wage means that of an industrial worker, established by order adopted by the Secretary of State for Health and Social Security as a result of negotiation with the social partners concerned. ". 2. The second paragraph of Article 55 of Law 15 of February 11, 1983 is replaced by: "The percentage referred to in the preceding paragraph shall be calculated annually by the Office of Economic Planning and is enforced by an order adopted by the Secretary of State for health and Social Security of the Council's proposal for Social Security. ". 3. Article 1 of Law 38 of 25 February 1998 is replaced as follows: "As from 1 January 1998 and with effect from 1 January of each year, the amounts of ordinary pensions are revalued based on the index of the consumer price index for families of workers and employees made known and calculated by the Economic Planning and rendered enforceable by order adopted by the Secretary of State for Health and Social Security of the Council's proposal for Social Security. ". 4. The second paragraph of Article 8 of the Law of 29 June 2005 97 is replaced as follows: "As from 1 January 2006 the monthly amount of the accompaniment will change, based on the possible increase in absolute terms minimum pensions, by ordinance adopted by the Secretary of State for Health and Social Security of the Council's proposal for the security. ". 8 Art.12 (Incompatibility) are repealed all provisions incompatible with this discipline. Article 13 (Entry into force) This Law shall enter into force on the fifteenth day following that of its legal publication. ". Our Residence, this day of 18 March 2008/1707 THE CAPTAINS REGENT Mirco Tomassoni - Alberto Selva THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta