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LinkedinCategory associations and trade unions - Civil Servants- Private employees
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Publication: 3 April 2017 Latest update: 5 June 2023
What is it?
The additional contribution is an optional contribution (Article 3, paragraph 5 and 6, Legislative Decree no. 564 of 16 September 1996) for fixed-term and open-ended employees with a representativeness requirement, i.e.:
- trade union managers;
- members of the statutory governing bodies of trade union confederations and organisations.
The aforementioned rule only regulates additional remuneration:
- fixed and continuous;
- paid on the basis of the salary ceilings laid down in the regulatory acts of the organisations themselves.
Who is it aimed at?
It is recognised for workers:
- placed on unpaid trade union leave and/or on paid secondment;
- enrolled in the Private and Public Schemes of the Institute.
The option may be exercised:
- by the trade union organisation, after requesting authorisation from the fund or pension scheme to which the worker belongs;
- for the difference (paragraph 5, Leg. Decree 564/1996) between the sums paid for trade union activities and the reference salary for the calculation of the notional contribution in favour of workers placed on leave (Article 8, paragraph 8, of Law No. 155 of 23 April 1981);
- for the emoluments and allowances paid by the trade union organisation to workers placed on union secondment with the right to the remuneration paid by their employer (paragraph 6, Leg. Decree 564/1996).
How does it work?
START DATE AND DURATION
The additional contribution takes effect on 1 December 1996.
WHAT AM I ENTITLED TO?
The taxable contribution:
- in the case of unpaid leave of absence, equal to the difference with a positive amount between social security taxable amount and the virtual salary corresponding to that to which the worker would have been entitled under the collective agreements for the category. The following are not entitled:
- remuneration linked to actual work performance;
- remuneration conditional on certain productivity;
- pay increases or advancements not linked solely to length of service;
- in the case of trade union secondment, is adjusted to the full allowance paid by the trade union organisation in addition to the main remuneration.
In both cases indicated, the additional contribution:
- must coexist with a main, notional (trade union leave) or actual (trade union secondment) contribution;
- does not lead to an increase in seniority but only to an increase in pensionable pay;
- may not be recognised for periods of redeemed leave of absence (Article 5, paragraph 1, Legislative Decree 564/1996);
- is calculated on the basis of the funding rate provided for by the relevant pension scheme.
WITHDRAWAL OF BENEFIT
Payment of the additional contribution must be made, under penalty of forfeiture, by 30 September of the year following the start of payment of the additional remuneration.
If the authorisation decision is not notified by the competent office by the indicated date, payments must be made within the next 30 days after notification.
Claim
Trade unions must claim authorisation every year:
- for each worker receiving the additional contribution;
- regardless of the social security scheme in which it is registered (Public Pension Scheme, Employees' Pension Fund, Special Funds);
- in time for the Institute to complete its investigation in view of the payment deadline.
The claim must include:
- current regulations of the trade union organisation;
- official act of assignment of the trade union office (measure or minutes of approval) held by the workers (Article 3, paragraph 2, Legislative Decree 564/1996) specifying:
- the relevant office;
- the reference statutory provisions;
- the duration and amount of fees and allowances paid by the trade union;
- any trade union resolution stating the lower amount of fees and allowances paid by the trade union compared to the amount set out in the official deed of appointment (if the Regulations so provide);
- Certification of the withholding agent;
- certification certifying the virtual salary used to calculate the taxable contribution, in the case of unpaid leave of absence for civil servants.
In the case of a worker on unpaid leave, the recognition for pension purposes of the additional contribution paid remains subject to verification of the requirements provided for by the legislation in force in relation to the imputed credit of the relevant period of leave.
In the case of a worker on trade union secondment, the offices must also acquire the employer's order of secondment.
For further clarifications, please refer to INPS Circular No. 129 of 4 October 2019.
Disclaimer: this sheet does not constitute a source of law and must not be used as a basis for work or social security-related commitments and/or decisions.
Processing times
The deadline to define the decision was set at 85 days by the Regulation for the definition of the terms to conclude the administrative proceedings adopted by INPS pursuant to Article 2 of Law no. 241/1990.