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Crediting of LSU imputed contributions financed by User Institutes
Publication: 21/01/2022
It is the imputed contribution, valid only for the purposes of obtaining entitlement to a pension, recognised by the performance of socially useful activities in projects financed at the full expense of the User Institutes (projects considered “self-financed”). For the aforementioned activities a monthly subsidy called the “ASU Allowance” is paid.
The imputed contribution is due for socially useful workers (LSU) employed in approved projects (pursuant to Article 11, paragraphs 4 and 6 of Italian Legislative Decree no. 468 of 01 December 1997) by regions/local institutes that are not affiliated with INPS, and who began work on these activities prior to the entry into force of Italian Legislative Decree no. 81 of 28 February 2000.
Following the indications received from the Ministry of Labour and Social Policies, with INPS Circular no. 188 of 07 October 2016 the conditions for the crediting of the imputed contribution have been made known:
- the project in which the socially useful worker is employed must be approved by the competent Regional Employment Commission (CRI) prior to the entry into force of Italian Legislative Decree no. 81/2000;
- socially useful activities must have been carried out by each worker without interruption and must result from the resolutions establishing the project and from the individual resolutions extending the activities adopted by the User Institution;
- credit periods are those of actual work; periods of suspension, provided for in Article 8, paragraph 4 of Italian Legislative Decree no. 468/97, are not considered interruptions that entail the release of funds from the LSU fund pool, and nor are the absences provided for by paragraphs 10-18 of the same Article which led to suspension of the grant.
As proof of performance of the socially useful activity, a certificate must also be produced relating to payment by the User Institution.
The claim must be submitted to INPS online by the User/Financial Institution for which the worker has performed the socially useful activity. The worker may contact the Institution in order to find out the progress of their claim.
The digital service dedicated to sending the claim is aimed, in particular, at transmitting the list of workers and periods to be credited, as well as sending the attachments relating to each worker (C.R.I. resolutions, User Institution resolutions, any declarations of responsibility for periods of suspension, CUD [Certification of the withholding agent], pay slips…).
To claim access to the service, the Institutes must complete the appropriate RA012 form.