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Crediting of imputed contributions for trade union and elective public offices leave
It refers to the imputed contributions recognized for periods in which an employment relationship is suspended for unpaid leave, enjoyed by a worker for the performance of elective public offices (Article 3, Legislative Decree no. 564 of 16 September 1996, and Article 31, Law no. 300 of 20 May 1970).
Imputed contributions are granted to workers registered with the Civil Servants' Pension Scheme, Private Employees' Pension Scheme and Special Funds who suspend their employment relationship, through unpaid leave, in order to carry out a trade union or elective mandate.
In accordance with the principle of pre-existence of the employment relationship, imputed contributions do not protect the period of a political or trade union mandate as such, but guarantee the preservation of the current insurance position corresponding to the existing employment relationship at the time of the election.
Imputed contributions may not be granted to a person who was not a worker at the time of the election and was subsequently hired during the course of the mandate for which the imputed contributions were requested. Likewise, the imputed cover referred to in the aforementioned legislation cannot relate to periods of leave enjoyed during the course of employment relationships subsequent to the one during which the election took place.
The decision for placement on an unpaid leave of absence of workers called to fill public elective or trade union functions are effective, for accrediting imputed contributions, if they were hired by written deed.
If the workers wish to use the option of crediting the imputed contributions, they must submit the claim by 30 September of the year following that in which the leave began, under penalty of forfeiture.
Based on the first paragraph of Article 38, Law no. 488 of 23 December 1999, employees in the public and private sectors who are elected members of the national parliament, the European Parliament or the regional assembly or who are appointed to public office and who, as a result of their election or appointment, are entitled to a life annuity or an increase in their pension, shall be required to pay the equivalent of their pension contributions, to the extent provided for by the legislation in force, for the worker's fee payable for the period of unpaid leave granted to them for the performance of their elective office or civil service. The payment of the related sums must be made to the administration of the elective body or of the one to which the worker belongs under their appointment, which will pay them to the fund of the social security institution to which they belong.
Failure to pay the fee payable prevents the imputed credit for the period to which the fee refers.
The claim is tacitly renewed every year unless there is an express assertion of will exclusively for those who fall within the aforementioned case.
Tacit renewal does not operate where, because of election or appointment, the person concerned does not accrue the right to a life annuity or increase in pension. In this case, the general rule set forth in Article 3, paragraph 3, of Legislative Decree no. 564/1996 applies, so the application must be submitted, under penalty of forfeiture, by 30 September of each year concerning the previous calendar year.
The fee payable is subject to an increase of additional sums in the event of late payment. Failure to pay the fee payable and the additional sums for late payment prevents the imputed credit of the period to which the fee and the related additional sums refer.
The fee payable is subject to the five-year limitation period.
WHEN CAN I CLAIM?
The claim for imputed credit with the relevant social security scheme must be submitted for each calendar year or fraction thereof by 30 September of the year following the one in which the leave of absence began or was extended under penalty of forfeiture.
Only for members of the national Parliament, the European Parliament, regional assemblies or those appointed to public office who by reason of the appointment accrue a right to a life annuity or increase in pension, the claim shall be tacitly renewed each year unless there is an express assertion of the will to the contrary.
HOW CAN I CLAIM?
The claim to the INPS must only be submitted online using the dedicated service.
To transmit claims online, please refer to the information provided in INPS circular no. 153 of 24 October 2017, for members of private pension schemes, including the Professional Sportspeople Pension Fund (FPSP) and the Performing Arts Workers' Pension Fund (FPLS).
For those enrolled in the Civil Servants' Pension Scheme, please refer to the instructions provided with message 147/2018.
Alternatively, claims can be made by:
- Call the contact centre on +39 803 164 (free from Italian landlines) or +39 06 164 164 on mobile phones.
- Online services offered by patronage institutes and intermediaries thereof.
NECESSARY DOCUMENTATION TO BE ATTACHED TO THE ELECTRONIC CLAIM, FOR THE PURPOSES OF IMPUTED CREDIT FOR THOSE
- Written decision for placement on leave and related written decisions for extension. For imputed contributions being granted, the written deed of the employer at the time, dated and signed in full by the employer, with which the worker was placed on leave, must be attached. This deed must be dated before the period of leave granted.
- Substitute declaration of sworn affidavit by the employer. Declarations made now for that time cannot be used as an alternative to submitting the decision for placement on leave. They may not be used even to prove a duration of leave that is disavowed or incompatible with what is documented in the decision for placement on leave or in the related extensions.
Within the above limits, the substitute declaration of sworn affidavit issued by the employer must be attached, pursuant to and for the purposes of Articles 38, 47 and 76, Italian Presidential Decree no. 445 of 28 December 2000, which certifies, with specific reference to the period for which the imputed credit is requested, the existence of the status of unpaid leave and that, therefore, no facts, acts or circumstances have occurred that have caused the effects of the acts granting the leave to cease (form AP123).
- Substitute declaration of sworn affidavit deed issued by the employer about remuneration pursuant to Article 3, paragraph 4, Legislative Decree no. 564 of 16 September 1996 and Article 8, paragraph 8, Law no. 155 of 23 April 1981.
It is the responsibility of the person concerned to produce the salary statements prepared by the employer. The salary statements must bear the employer's express assumption of responsibility pursuant to and for the purposes of Articles 38, 47 and 76 of Presidential Decree 445/2000 (model AP123).
FOR THE GRANTING OF IMPUTED CREDIT FOR ELECTIVE OFFICE, THE FOLLOWING MUST ALSO BE ATTACHED:
- Certification from the public body on the functions performed.
Certification from public bodies is acquired by the INPS local office through direct contact with the public body. Upon request, the worker must issue a declaration pursuant to and for the purposes of Articles 38, 47, 75 and 76 of Presidential Decree 445/2000, about the function performed, the date of his/her proclamation, the body from which the certification is to be obtained, also specifying whether, because of the office held, he/she accrues the right to a life annuity or an increased pension.
- Certification of the payment of the fee payable pursuant to Article 38 of Law no. 488 of 23 December 1999 in cases where, by reason of the election or appointment, the person concerned accrues the right to a life annuity or increased pension.
FOR THE GRANTING OF IMPUTED CREDIT FOR TRADE UNION OFFICE, THE FOLLOWING MUST ALSO BE ATTACHED:
- Formal decision of the union assignment. This decision, among other things, must specify the article in the trade union bylaws which provides for the office assigned to the worker for which the benefit is claimed, and also the date of assignment of the office.
- Substitute declaration of sworn affidavit made by the trade union organisation. This certification, among other things, must specify the nature and performance of the functions assigned and also the article in the trade union bylaws which provides for the office assigned to the worker for which the benefit is requested, and also the date of assignment of the office. The certification must be made pursuant to and for the purposes of Articles 38, 47 and 76 of Presidential Decree 445/2000 (form AP124).
- Trade union bylaws. The trade union bylaws that provide for the office and apply to the specific case according to time.
Disclaimer This sheet does not constitute a source of law and must not be used as a basis for any confidence and/or work or social security choices.
The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.
The table shows the deadlines exceeding thirty days, set by the INPS with a Regulation.
In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.