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Capital benefits of the Tax Collectors Fund
Publication: 04/01/2022
The "Social services fund for dependent workers of concessionaires of the tax collection and revenue service of State and public institutes" is a supplementary pension fund of the Compulsory General Insurance (AGO) which pays supplementary pension benefits and capital benefits to the enrolled members consisting in the disbursement of the Severance Indemnity (TFR), including any additions, and advances on the aforementioned payments.
The two categories of services correspond, within the Fund, to two separate social insurance scheme each supplied by a specific contribution. The capital benefits are financed by a contribution of 7.35% of the remuneration paid by the employer.
The Fund is governed by Law no. 377 of 2 April 1958, as amended by Law no. 587 of 29 July 1971.
The claim can be submitted by members of the Tax Collectors Fund and, in the event of the death of the insured, the parties entitled pursuant to article 2122 of the civil code.
To access the benefits (Severance Indemnity and early TFR) it is necessary to be enrolled in the Tax Collectors Fund and to have the contributory coverage specific for TFR. For disbursement of Severance Indemnity, the member must have ceased working as a tax collector.
If the employment contract ceases due to death or permanent invalidity, the amount of the Severance Indemnity may be increased with additions that vary in relation to seniority accrued at the time of termination of the relationship and the family situation (presence of spouse and minor children).
For payment of advances in line with the employment, it is necessary to have a period of service of enrolment in the Fund of at least eight years (if the advance is granted for the purchase of the first home, to sustain non-recurring health expenses or for the use of parental leave) or 5 years if the early benefit is required for the use of leave for training.
The amount of the early benefit cannot exceed 70% of the TFR accrued at the date of the claim
.Applicants must send to INPS the documentation certifying the use of the sums for the purposes object of the claim within 180 days from the date of the expenditure and, in any case, not beyond the date of termination of the service.
The disbursement of advances is governed by the regulation approved by decision of the INPS Special Commissioner no 734 of 17 June 2003 (message no. 670 of 10 July 2003.
The claim must be submitted to INPS online via the dedicated service starting from 1 April 2012. Alternatively, claims can be submitted by:
- Phoning the contact centre at 803 164 (free from Italian landlines) or +06 164 164 from mobile phones;
- By telematics services offered by patronage institutes and intermediaries thereof.
The credit for the capital benefits is subject to the 5-year limitation period, which starts from the date of termination of the service of the member. The statute of limitations also applies to survivors holding the rights thereof.