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Publication: 3 April 2017 Latest update: 19 September 2023
What is it?
The accrued and uncollected payments are the sum of the instalments or parts of instalments not collected by the pensioner at the time of termination of the benefit due to the death of the holder.
The accrual is also due in the event of death that occurred before the recognition of the right to economic benefit (single article of Law 912/1986).
Who is it aimed at?
The payments, accrued on the date of death and not paid, are assigned to the heirs according to the quotas deriving from the application of the rules on inheritance.
The heirs are ascertained in compliance with the rules contained in articles 536 to 548 of the Italian Civil Code, taking into account the provisions of articles 467 to 469 with regard to the institute of representation.
How does it work?
The claim must only be submitted online by accessing the dedicated service.
When submitting the RMNR claim, the heirs must attach self-certification proving the submission of the declaration of succession or, alternatively, self-certification confirming exemption from inheritance tax.
Processing times of the decision
The ordinary deadline for issuing the decisions is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.