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Refund of contributions not due for self-employed workers enrolled in Separate Pension Scheme

Publication: 18/01/2022

The claim for refund can be submitted for contribution unduly paid by the collaborator, for the relevant quota (1/3 for sub-contracted dependent workers and 45% for shareholders), only when the ceiling has been exceeded.

The refund is intended for self-employed workers enrolled in the Separate Pension Scheme who have wrongfully paid contributions.

Requirements

During the first five years of application of Law no. 335 of 8 August 1995, collaborators and similar figures in possession of the requirement of 60 years of age on the effective date of the insurance obligation, which upon termination of the work activity did not receive the right to retirement benefits pursuant to arts. 1 and 3 ministerial decree no. 282 of 2 May 1996, could request the refund of the contributions paid to the Separate pension scheme plus interest.

This right was ceased to apply and from 1 April 2001 or 30 June 2001, individuals over sixty-five are also subject to insurance obligation.

How can I claim?

The claim must be submitted to INPS online via the dedicated service.

The claim can be submitted by the collaborator, by its delegated intermediary or by a patronage institute, and must be completed with the following data:

  • company data;
  • type of applicant;
  • claim period;
  • reason: " Contribution exceeding the annual maximum amount";
  • amount of the contribution to be reimbursed;
  • refund method (IBAN-bank deposit and IBAN-postal deposit).

The claim can be:

  • accepted, i.e. the refund is disbursed;
  • partially accepted due to the presence of debts, i.e. the claimed contribution covers the debt and the remainder is paid to the individuals, or the claimed contribution is used to cover the debt with no residual amount, therefore it is not possible to settle the refund;
  • rejected, i.e. the claim is not accepted due to lack of requirements.