Anticipated NASpI: unemployment allowance paid in an advance lump sum (workers made redundant from 1st May 2015)

The following are not due:

• Family Allowance (ANF);
• Figurative Contribution. 

The benefit is subject to IRPEF (Personal Income Tax) deductions.

NASpI unemployment benefit, paid in advance, is considered non-taxable for the purposes of personal income tax when it is intended for the subscription of a share of the share capital of a cooperative in which the mutualist employment relationship concerns the provision of work by the shareholder (Article 1, paragraph 12, Law no. 160 of 27 December 2019 and subsequent implementing measure no. 155130 of 17 June 2021 of the Revenue Agency).

If the beneficiary receives a reduced benefit equal to 80% of the presumed income from self-employment, the advance benefit will be paid on the basis of the residual amount to be paid without the application of the reduction (as a result of the previous option for the accumulation between the latter income and the NASpI benefit).

WITHDRAWAL OF BENEFIT

The benefit must be returned when the worker establishes an employment relationship before the expiry of the period for which the benefit, paid in advance, would have lasted if it had been paid on a monthly basis.

The case of subscription of a share capital of a cooperative is excluded.

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If the activity started before the termination of the employment relationship that gave rise to the NASpI benefit, the claim for advance payment must be sent within 30 days of the claim for the NASpI benefit.

HOW CAN I CLAIM?

Online through the dedicated service.

The “Single-payment NASpI: claim submission” tutorial (downloadable from the sheet menu) illustrates the operating procedures for filling out the claim.

To understand how to use the other the NASpI service attached to this sheet, we suggest you also download the tutorial: “NASpI: consultation of claims”.

Alternatively, it is possible to contact:

• Calling the contact centre on 803 164 (free from Italian landlines) or 06 164 164 from mobile phones.
• On-line services offered by patronage institutes and intermediaries thereof.

The claim must include:

• documentation attesting to the taking of initiatives aimed at carrying out the autonomous activity;
• details of the issuance of specific authorisation or registration in professional registers if the activity requires it;
• documentation of registration of the cooperative in the register of companies of the Chamber of Commerce competent for the territory;
• documentation of registration in the National Register of cooperative companies managed by the Chambers of Commerce;
• information relating to the date of subscription of the share capital of the cooperative.
  

In the event of a claim for Single-payment NASpI intended for the subscription of a share of the share capital of a cooperative in which the mutualist employment relationship concerns the provision of work by the shareholder, for the purposes of recognition of the exemption, the following documentation must be attached to the claim:

• certification of registration of the cooperative in the Register of Companies at the competent Chamber of Commerce for the territory and in the National Register of cooperative companies managed by the Chambers of Commerce together with the indication of the details for the subsequent verification;
• extraction from the list of shareholders accompanied by a statement from the President of the cooperative certifying the registration of the interested party and the activity assigned to them;
• substitute declaration of sworn affidavit (Article 47 of Presidential Decree no. 445 of 28 December 2000), in which the claimant declares to allocate the entire amount received to the share capital of the cooperative concerned within the deadline for the submission of the statement relating to the tax year in which the benefit was received (established by Article 2 of Presidential Decree no. 322 of 22 July 1998).

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The table shows the deadlines exceeding 30 days, established by the Institute by means of Regulations.

In addition to the deadlines for issuing the measure, the table also indicates who is responsible for it.

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