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Pension reform and maneuvering. The budget law for 2021 is now pending in the Cesarini area. If – after the convulsive approval of the Chamber – some votes fail in the Senate reading (at this point without the possibility of changes) it would be necessary to resort to the provisional exercise. The hypothesis is unlikely – although the numbers at Palazzo Madama always carry some doubts – as the management of the bill in the House Budget Committee (later in the House) has recognized much more than a ticket (even to formal level). to the oppositions. The maneuver – of about 40 billion – is very complex and extends above all in hundreds of small interventions, through the constitution of new funds and refinancing of existing ones, with resources destined to endless interests.
As always, the measures are duly described in the Research Services Dossier. Special interest should be reserved for certain regulations that resort to the use of retirement to solve, at least in part, problems destined to arise in the workplace when, at the end of March, the Block (definitive?) Of dismissals expires. Economic character. Apart from the expansion of the Women’s Option and the Social Mono, significant changes are foreseen (introduced by the Chamber) in terms of the expansion contract and the so-called iso-pension. The ninth safeguard for exodus was also added.
Pension reform, interprofessional expansion contract
Paragraph 349 modifies article 62 of the budget bill, expanding the provisions relating to the experimental application of the extension contract until 2021, expanding it, in particular, only for the year 2021, to companies in any sector that occupy the less 500 employees and, within specific limits, up to 250 units. The provision also intervenes on the payment by Naspi’s employer and on the payment by the employer of contributions to social security useful to obtain the right to early retirement, reducing the amounts. In detail, the provision provides for the extension until 2021 of the provisions relating to the extension contract in accordance with article 41 of Legislative Decree no. 148/2015, which is modified in this sense, expanding it to companies in any sector that employ at least 500 workers (this provision was already present in the original text of the bill) and, limited to the effects to which it refers section 5-bis (introduced from the provision in question), up to 250 units, calculated as a whole in the hypothesis of stable business aggregation with a single productive or service purpose (letters a) and b)).
In this regard, it is recalled that article 41 of Legislative Decree / 148/2015, in sections 1 to 3, provides, on an experimental basis for the years 2019 and 2020, for companies with a workforce greater than 1,000 units, the possibility of starting a union consultation procedure aimed at stipulating a government expansion contract with the Ministry of Labor and Social Policies and with the comparatively most representative union associations at the national level. Notwithstanding the provisions of articles 4 and 22 of the same legislative decree, relative to the overall duration of the salary integration interventions in the mobile five-year period, the extraordinary salary integration intervention may be requested for a period not exceeding 18 months, although not be continuous. For workers who have not elapsed more than 60 months from the first effective date of the old-age pension, who have accrued the minimum contribution requirement, or in advance, it is foreseen that, in the context of non-opposition agreements and subject to consent Expressed in that of the affected workers, the employer recognizes throughout the period and until the first effective date of the pension, at the end of the employment relationship, a monthly allowance, proportional to the gross pension accrued by the worker from the termination of the employment relationship, as determined by the INPS.
If the first effective date of the pension is the one foreseen for early retirement, the employer also pays the social security contributions useful for obtaining the right. Throughout the theoretical period of the Sleep For the worker, the payment that the employer must pay for the monthly allowance is reduced by an amount equivalent to the sum of Naspi’s own benefit, while the current wording provides for a monthly allowance, if applicable including the Naspi allowance. In addition, the payment to be paid by the employer of the contributions to social security useful for obtaining the right to an early pension is reduced by an amount equivalent to the sum of the theoretical contribution, without prejudice to the relative calculation criteria in all case.
For companies or groups of companies with a workforce of more than 1,000 work units that implement reorganization and / or restructuring plans of special strategic importance, and that undertake to carry out at least one contract for every three workers who have given their consent, The reduction in the remuneration to be paid by the employer, mentioned above, operates for another twelve months, for an amount calculated on the basis of the last month of theoretical salary owed to the worker.
For the execution of the extension contract, the interested employer submits a specific request to the INPS, accompanied by a bank guarantee to guarantee solvency in relation to the obligations. The employer is obliged to pay the service provision and the theoretical contribution monthly to the INPS. In any case, in the absence of the aforementioned monthly payment, the INPS is obliged not to provide the services. The benefits – in modification of what is established in the original text – are recognized within the global spending limit of 117.2 million euros for 2021, 132.6 million euros for 2022, 40.7 million euros of euros for the year 2023 and 3.7 million for the year 2024. If during the previous consultation procedure the occurrence of deviations arises, also prospectively, with respect to the aforementioned spending limit, the Ministry of Labor and Policies Social cannot proceed with the signing of the government agreement and therefore cannot consider further requests for access to the benefits provided. The INPS monitors compliance with the spending limit with the human, instrumental and financial resources available under current legislation and without new or higher charges for public finances, delivering the results of the monitoring activity to the Ministry of Labor and Policies. and the Ministry of Economy and Finance.
To sum up: During the period of the proof of pension, the employer must pay the employee a monthly allowance that must be proportional to the pension accrued at the time of termination of the employment relationship. In addition, the owner of the company must also pay social security contributions in the event that the first effective date of the pension is the one provided for early retirement. The State meets with the employer only for a maximum of 24 months, that is, contributing 100 percent to Naspi’s coverage: once the two years have elapsed, the payment of the salary to be assigned to the worker is entirely the responsibility of the employee. company.
Pension reform and Iso-pension
Article 345 – also introduced during the examination in the Chamber – extends until 2023 the possibility, currently planned on an experimental basis until 2020, for workers affected by staff surpluses to access early retirement (the so-called iso-pension) if they meet the requirements Minimum retirement in the 7 years following the termination of the employment relationship, raising this limit compared to the 4 previous years.
Pension reform, the ninth safeguard against the exodus
The reform – inserted by the Chamber – allows the application of the regulations on the requirements for pension treatment and on the initial relative dates in force before December 6, 2011, in favor of a contingent of 2,400 subjects, included within certain cases , in compliance with the maximum spending limit of 34.9 million euros for 2021, 33.5 million for 2022, 26.8 million for 2023, 16.1 million for 2024, 3.2 million for 2025 and 0.6 million By 2026. As you know, the RGS had raised criticism about the financial coverage contained in the first formulation of the amendment, so much so that the bill had returned to the Commission for appropriate adjustments.
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