Aggregation of insurance periods contributions from any social security scheme toward private employee retirement plans

The aggregation of insurance periods allows those who have insurance positions at different pension schemes, to join together, by transfer, all the periods under one social insurance scheme to obtain a pension.

The worker who is directly concerned by this aspect or his/her survivors can apply for the aggregation of insurance periods. The claim must include all contribution periods (mandatory, voluntary, imputed, redeemed) that the worker has accrued in at least two different social security schemes until the time of the claim and that have not already been used to settle a pension.

The periods transferred are used as if they had always been paid into the fund in which they were unified and, therefore, entitle the beneficiary to a pension based on the requirements set by the fund itself.

Requirements

Law no. 29 of 7 February 1979 and Law no. 45 of 5 March 1990 regulate the aggregation of insurance periods.

Article 1, Law no. 29 of 7 February 1979 regulates the aggregation of insurance periods to Dependent Workers’ Pension Fund (FPLD), managed by INPS. Dependent workers can transfer to the Fund all existing contributions from other social insurance scheme, exclusive or exempt of the Compulsory General Insurance (AGO) (so-called "alternative" Schemes such as Civil Servants' Pension Scheme or ex Inpdap, Special Railways, Air, Electricity, Telephone Funds, etc.) or to self-employed workers special pension schemes (artisans, traders and direct farmers). The aggregation of insurance periods excludes the insurance periods in Separate pension scheme of para-subordinate workers.

Until 30 June 2010, the aggregation of insurance periods to the Dependent Workers’ Pension Funds of the contribution periods accrued in "alternative" pension schemes occurred without charge to the applicant. From 1 July 2010, however, this type of aggregation of insurance periods is carried out against payment of a fee. The amount to be paid is calculated based on the time frame of the transferred periods and their assessment for pension purposes.

The aggregation of insurance periods to Self-employed workers special pension schemes requires payment of a fee by the applicant. In this case, the option the aggregation of insurance periods to can be exercised on condition that the interested party can assert at least five years of dependent worker contributions, subsequent to the termination of the activity as self-employed individual.

Article 2 of Law no. 29 of 7 February 1979

Article 2 of Law no. 29 of 7 February 1979 governs the aggregation of insurance periods to funds other than the Dependent Workers’ Pension Fund.

The aggregation of insurance periods under article 2 above can be carried out by workers who can claim registration periods:

• in Compulsory General Insurance (AGO) for invalidity, old age and survivors for dependent workers;
• in mandatory forms of social security, exclusive or exempt from the Compulsory General Insurance (AGO);
• in the self-employed workers special pension schemes managed by INPS.

The interested party can transfer the contributions to the scheme in which he is registered at the time of the claim or to another scheme in regard to which the individual can assert at least eight years of contribution paid constantly throughout the work activity. This type of aggregation of insurance periods is subject to a fee.

In case of aggregation of insurance periods of self-employment, the same requirements apply as for the claim of article 1, Law no. 29 of 7 February 1979, which governs the aggregation of insurance periods to the Dependent Workers’ Pension Fund.

Aggregation of insurance periods contributions of freelance professionals pursuant to Law no. 45 of 5 March 1990

According to Law no. 45 of 5 March 1990, freelance professionals can add up contribution periods at the various pension funds dedicated to them with those at mandatory pension schemes for dependent workers, public or private, or for self-employed workers.

Contribution periods at different pension funds for freelance professionals can also be combined.

Before retirement age, this option can only be exercised in the social insurance scheme where you are enrolled at the time of claim. The contributions can be added up in a different social insurance scheme than that of registration only when the retirement age is reached and only if at least ten years of continuous contribution, for actual activity, have accrued in this scheme. The aggregation of insurance periods is subject to a fee.

INPS circular no. 142 dated 5 November 2010 illustrates the innovations introduced by Law no. 122 of 30 July 2010 regarding the adding up of insurance periods pursuant to articles 1 and 2, Law no. 29 of 7 February 1979, and the consequences of the repeal of the rules governing the free-of-charge aggregation of insurance periods in the Dependent Workers’ Pension Fund of the positions transferred from other pension schemes, with regard to special INPS funds.

When can I claim?

The aggregation of insurance periods contributions can be carried out only once.

It can occur for a second time if the applicant can assert, after the first claim for aggregation of insurance periods, an insurance period of at least ten years, of which at least five are contributions paid based on actual work activity.

In the absence of the insurance and contribution requirement above, the second claim for aggregation of insurance periods can be submitted at the time of retirement and only in regard to the social insurance scheme associated with the first claim.

How can I claim?

From 16 March 2015 the claims for aggregation of insurance periods:

• to Dependent Workers’ Pension Fund (FPLD) of the Compulsory General Insurance (AGO)) pursuant to Article 1, Law 29/1979;
• to Fondo Quiescenza Poste (Poste Retirement Fund) and Fondo Dipendenti Ferrovie dello Stato SpA (Italian State Railways SpA Employee Fund ) (pursuant to article 2, Law 29/1979;
• for insurance periods for freelance professionals pursuant to article 1, Law 45/1990 must be submitted online to INPS through the dedicated service or alternatively via the Contact Center at the number 803 164 (free landline) or 06 164 164 (mobile network).

If the claim is accepted, the amount to be paid is notified by INPS. The order granting the claim, notified by registered mail, contains the MAV (deposit slips) for payment and the payment terms.

The payment slips can be paid at any bank counter at no additional cost and at all post offices, by paying the current postal fee.

The MAV slips can be printed out directly online on the INPS website, through the dedicated service, and the beneficiary must possess the tax identification number and PIN code issued by the Institute (for a single claim, the tax code is sufficient).

Alternatively, it is possible to apply via Contact Center at 803 164 (free landline) or at 06164164 (mobile network), which will send the copy of the payment slip to the desired address or by e-mail.

By communicating the case number and the tax code, the payment can be made as follows:

• at the parties participating in the "Reti Amiche" circuit, namely:
  
  • tobacconists who join the "Reti Amiche" circuit;
  • bank branches of Unicredit Spa (cash payment for all users or, for Unicredit account holders, also via bank transfer);
  • on the Unicredit SpA website for customers using the online banking service;
• online on the INPS site using a credit card;
• online from a smartphone or tablet, via the INPS app (IOS and Android), via the payment portal, using a credit card;
• online from all other mobile devices via the payment portal, using a credit card;
• by credit card using the Contact center at the free landline number 803164 or at 06 164 164 (mobile network).

Banca Intesa Sanpaolo SpA, operator of the POS service, will send the notification of the charge to the e-mail address of the interested party. In the case of payment via the Contact Center the INPS will send the detailed payment receipt to the address of the institution.

Payment by instalments can also be made by direct debit. The applicant must simply travel to the relevant bank or post office and fill out an SDD form. The form must indicate the default fixed amount option, which implies the renunciation of the right to reimbursement of the charge within the eight-week period (Legislative Decree no. 11 of 27 January 2010).

Once the direct debit authorisation has been communicated, INPS will submit a confirmation letter indicating the month of activation of the service and the amounts relating to the deadlines of the year. Pending the confirmation letter sent by INPS, the applicant will have to continue making payments using the MAV slips or via other payment methods indicated, according to the monthly deadlines.

From the date of activation of the service, the slips will no longer be used for payments subsequent to the activation.

The automatic debit can be revoked by the taxpayer at any time, notifying the bank or post office in a timely manner. The remaining instalments can be paid using the other payment methods.

At the beginning of the calendar year following the payments, the certificate used for tax purposes can be viewed on the Payment Portal.

Payment can be made as a lump sum payment, within 60 days from the date of receipt of the order or in instalments.

The instalment cannot exceed half of the unified months, provides for a first payment of an amount equal to three instalments. and entails an increase in interest.

In case of instalment payments:

• the amount of the fee charged for the aggregation of insurance periods must be increased by the interest where envisaged by the relevant legislation;
• the amount of the charge must be divided into consecutive monthly instalments of a unit amount of not less than €27;
• the first three instalments must be paid as a lump sum payment within 60 days of the notification of acceptance of the claim for transfer of contributions.

It is noted that:

• failure to pay the amount as a lump sum payment or the first three instalments will be considered as relinquishment of the aggregation of insurance periods;
• for subsequent instalments (from the fourth instalment onwards), the non-payment of two consecutive instalments entails the annulment of the aggregation of insurance periods with reimbursement of the amount paid;
• if a pension claim is made during the payment by instalments, the person concerned must contact the relevant INPS office to claim the deduction on the pension itself;
• the interruption of the instalment payment of the charge involves the cancellation of the aggregation of insurance periods with the reimbursement of the amount paid. A new claim for aggregation of insurance periods may be re-submitted only after ten years from the initial claim or upon retirement.