Social security contributions for those enrolled in the Clergy Fund: payment

Enrolment in the Fund is compulsory and depends on the status of minister of worship, which must be certified by the competent ordinary (or equivalent figure for non-Catholic denominations).

The ordinary is required to report to INPS the circumstances that determine enrolment in the Fund, its continuation and termination.

Every year INPS publishes a circular, based on an interministerial decree, which indicates:

• the amount of the contribution;
• the payment methods.

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HOW TO PAY

Payment can be made:

• online, from the payment portal; 
• using a pagoPA payment notice, generated by the Payment Portal or received at your home address;
• through App IO (Public Services app for digital notices and payments, available on the App Store and Play Store), by scanning the QR code on the notice or entering the details manually;
• at banks, ATM terminals, authorised merchants and post offices, by presenting the notice in paper or digital format.

From the home banking service or ATM, select the CBILL/pagoPA option and enter:

• company code: INPS’s tax identification code or the CBILL code associated with INPS, AAQV6;
• bulletin code: the payment notice number (18 digits, no spaces);
• payment amount.

For further details on payment channels, you can consult the “WHERE TO PAY” section on the website pagoPA (in Italian).

The subscriber will in any case receive payment notices.

HOW TO VIEW AND PRINT THE PAYMENT NOTICE

You can view and print the pagoPA payment notice from the INPS website by accessing the Payment Portal, section “Clergy Fund”, using one of these tools:

• SPID identity, to be requested from accredited Identity Providers; the list is available on the dedicated website (in Italian);
• CIE (Electronic Identity Card);
• eIDAS (Electronic IDentification Authentication and Signature);
• CNS (National Services Card);
• Device PIN issued by the Institute, only for residents abroad who do not have an Italian identity document, as they are unable to request SPID credentials;
• tax identification code and fund code (if necessary, add one or more 0s to the fund code).
  

CUMULATIVE PAYMENTS AND BANK TRANSFERS

Single payment by bank transfer is provided for:

• the central institute for the support of the clergy, for Catholic priests who fall under the sustenance system (Law 222/1985);
• the non-Catholic confessions, with reference to their own ministers of worship, in cases where the ministerial decree, which extended the applicability of Law No. 903/1973, provides for the single obligation.

The cumulative payments must be made exclusively by direct transfer to the Provincial Treasury with the special accounting registered under the Provincial Directorate of Terni:

• IBAN: IT24K0100004306CS0000006374;
• BIC: BITAITRRENT (also valid within the euro area).
  

Transfers from “non-euro” countries must be sent to the Intesa Sanpaolo current account of the same Provincial Directorate:

• IBAN: IT27K0306914405100000004580;
• BIC/Swift: BCITITMMXXX.

The use of the transfer is exceptionally allowed, for payments they are required to meet at regular intervals, also for individual members who are abroad:

• voluntary taxpayers;
• mandatory taxpayers at the service of an Italian Diocese or an equivalent body for non-Catholic ministers of worship.

Prerequisites:

• need to facilitate compliance outside the national territory by allowing the use of direct transfer to the Provincial Treasury;
•  prior authorisation from the Provincial Directorate of Terni.

The authorisation is required to allow manual matching of the payment to the social security position.

The payment reason for both individual and cumulative transfers must contain:

• the word “CLERO” (CLERGY);
• the tax code of the priest or minister of worship (or the identifier of the ICSC or of the non-Catholic confession for cumulative transfers);
• the reference period (“from/to”, as dd/mm/yyyy).

In the absence of these data and, with exclusive reference to the individually recorded transfers, in the absence of the prior authorisation of the Provincial Directorate of Terni, payment will not be attributed in the statement of account.

The authorisation provided by the Provincial Directorate of Terni also remains valid for subsequent payments, until revoked.

The authorisation can be requested by:

• email addressed to fondo.clero@inps.it;
• Certified e-mail to: direzione.provinciale.terni@postacert.inps.gov.it.

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