The additional contribution is a voluntary contribution, covered by Article 3, paragraphs 5 and 6 of Italian Legislative Decree no. 564 of 16 September 1996, to supplement the compulsory contribution paid to permanent dependent workers who are trade union leaders or members of the statutory governing bodies and trade union organisations, and therefore meeting the relevant representation requirement.
The additional contribution is granted to workers placed on unpaid trade union leave and/or paid secondment, registered ex- INPDAP Public Pension Scheme (CTPS - State Pension Fund, CPDEL - Pension Fund for Dependent Workers of Local Authorities, CPS - Sanitary Pension Fund, CPI - Teachers' Pension Fund, CPUG - Official Judicial Pension Fund).
This right may be exercised by the trade union organisation, upon claim for authorisation from the worker's pension fund or affiliated scheme.
Pursuant to paragraph 5 of the aforementioned decree, an additional contribution may be paid voluntarily for workers placed on leave, on any difference between the sums paid for trade union activity and the reference salary for calculating the imputed contribution, as referred to in Article 8, paragraph 8 of Law no. 155 of 23 April 1981.
Pursuant to the following paragraph 6, the right referred to in paragraph 5 may be exercised in respect of the emoluments and allowances paid by the trade union organisation to workers on trade union secondment with the right to remuneration paid by their employer.
Start date and duration
As of 01 December 1996, an additional contribution may be paid voluntarily by the trade union organisation.
WHAT AM I ENTITLED TO?
For unpaid leave, the taxable amount is that resulting from any difference between the amount that is taxable for social security purposes and the theoretical salary corresponding to the salary to which the worker would have been entitled under the professional collective agreements. This excludes emoluments related to the actual performance of work or which are affected by a certain yield, and salary increases or advances that are not solely linked to seniority.
It is clear from the above scenario that authorisation may only be granted if the difference gives rise to a positive amount.
In the case of trade union secondment, the salary paid by the trade union organisation is intended to supplement the main salary in its entirety, and is therefore commensurate with the full allowance paid.
It should be noted that only the fixed and continuous additional remuneration, paid on the basis of the salary ceilings laid down in the regulatory acts of those organisations, falls within the scope of what is predicted in Article 3, paragraphs 5 and 6 of Italian Legislative Decree 564/1996.
For the calculation of the amount to be paid, the rate of financing to be applied is that provided for by the pension management of the individual concerned (24.20 + 8.80 for those registered with the CTPS or 23.80 + 8.85 for those registered with the CPDEL, CPS, CPI and CPUG Pension Funds) as well as by the Management of Credit and Social Activities (Credit Fund) and the contribution to the Social Life Insurance (former ENPDEP Management) where due, of 0.35% and 0.12% respectively.
The payment must be carried out through the use of F24, as per Circular No. 19 of 19 October 2010.
If the competent office does not notify the authorising measure by the deadline of 30 September, payments must be made within the next 30-day period following notification.
Contextually, pursuant to Article 44, paragraph 9 of Decree-Law no. 269 of 30 September 2003, the trade union organisation is also required to ensure that the UNIEMENS - Lista PosPa is filled in and sent.
WITHDRAWAL OF BENEFIT
The additional contribution shall be paid, by express regulatory provision referred to in Article 3, paragraphs 3, 5 and 6 of Italian Legislative Decree 564/1996, before 30 September of the year following the year in which the payment of the additional remuneration commenced, under penalty of forfeiture.
In order to pay the additional contribution, the trade union organisation is required to submit a specific claim for authorisation, currently in paper form, by 30 September of the year following that in which the payment of the additional remuneration began.
The submission of the application initiates the administrative process that provides for the acquisition and verification of the following documentation:
- the approval of the main employer which ordered the placement on leave;
- representative or managerial functions within the trade union organisation carried out during the authorised period;
- CUD [Certification of the withholding agent] of the reference year issued by the trade union organisation;
- theoretical salary, in the case of unpaid trade union leave, certified by the main employer.
For further clarification please refer to:
- Article 3, paragraphs 5 and 6 of Italian Legislative Decree no. 564/1996;
- Article 8, paragraph 8 of Law 155/1981;
- Article 40, Law no. 183 of 04 November 2010;
- Ex INPDAP memorandum no. 13 of 23 July 2010;
- INPS Circular no. 105 of 07 August 2012.