COUNCIL OF EUROPE

 

BIENNIAL REPORT

ON THE

EUROPEAN CODE OF SOCIAL SECURITY

(Article 76 – parts not specified

in the ratification of the code

or in a notification made subsequently)

________

R E P O R T

For the period from 1^st July 2014 to 30^th June 2016 made by the Government of the Republic of Italy, in accordance with Article 76 of the European Code on Social Security on the position of national law and practice in regard to the matters dealt with in Parts of the European Code of Social Security which have not been specified in the ratification of the Code or in a subsequent notification.

PART III

SICKNESS BENEFIT

Protection is provided for by laws and regulations in the Italian Social Security legislation under a compulsory scheme.

Law References

- Law No. 831 of 24^th April 1938, concerning "The health insurance for maritime workers";

- Presidential Decree No. 602 of 30^th April 1970 "Social security and welfare reorganization of particular categories of worker-members of companies and co-operative bodies, even de facto, that perform their activities on behalf of the companies and those organizations";

- Law No. 48, 29^th February 1988 "Exemption from social charges, extension of tax relief in the South, interventions to areas in crisis and rules of INPS’ organization;

- Law No. 335 of 8^th August 1995 "Reform of the compulsory and supplementary pension system";

-Law No. 296 of 27^th December 2006 "Measures for the set-up of the annual and multiannual State budget (Finance Act 2007)";

- Decree Law No. 201, 6^th December 2011, converted into Law with amendments Law of 22^th December 2011, No. 214 "Urgent measures for growth, equity and consolidation of the public finances".

Scope

Sickness benefits substitutes the insured worker's salary in case of inability to work due to sickness.

Workers entitled to sickness benefits, are employees with permanent or fixed-term contracts, of the following categories and sectors:

Are also insured:

Workers Registered on the Special Fund of Self-Employed

-      not simultaneously registered on other compulsory pension scheme;

-      not retired

a) Employees

Entitlement to sickness benefit arises from the date of employment relationship for which it is stated compulsory insurance against sickness. In general, the benefit isindemnified by INPS from the 4^th day following the occurrence of the sickening event up to 180 days per year. There are also specific regulations for certain categories of workers (workers in the entertainment business and sport, maritime workers, agricultural workers). For some of these categories it is also required a minimum contribution.

The allowance is generally paid by the employer that anticipates on behalf of INPS and then, successively, proceeds offset the allowance from the contributions amount due to the INPS.

To be entitled to the sickness benefits, it is necessary that the employee send a medical certification to INPS and to the employer by the deadline using the procedure prescribed by law.

Permanent employees are entitled to sickness allowance also if sickness occurs within 60 days after terminating or lay-off the employment.

Temporary workers are covered only for the period of work.

b) Workers registered on the Special fundof self-employed

Entitlement is due if they pay full rate contributions are entitled to a specific coverage in the event of hospitalization and disease, if they are not pensioners, not registered on other compulsory pension schemes and if they satisfy contribution and income requirement.

Hospitalization indemnity is paid in case of hospitalization in a public or private healthcare facility recognized by the Italian National Health Service, for a maximum limit of 180 days during the calendar year.

The sickness benefit is paid to the disease events (length not less than 4 days) for a maximum number of days equal to one sixth of the total length of employment and in any case for at least 20 days.

Benefit amount

The Committee of Experts in its comments contained in the technical note of the ILO, about the article 12 of the Social Charter, Conclusions 2013 required information on the lowest sectoral minimum wages and on the benefit amount.

In this regard see the statistical data in the following pages. Besides it should  be noted that, in general, on the basis of collective bargaining, of the various employment sectors, in addition to the amount paid by INPS, the employer pays a percentage of wage, therefore the employee does not suffer economic penalties in case of morbid event.

Minimum amount of sickness benefit

The economic sickness benefit on charge of INPS, for the majority of workers, is equal to:

- 50% of the wage paid in the month preceding the start of the event from the 4th to the 20th day of sickness;

- 66.66% of the wage paid in the month preceding the start of the event from the 21^st day of sickness.

There are no minimum ceiling to the benefit paid but considering that, for the majority of workers, the social security contributions can not be calculated on daily salaries with fall under a threshold fixed by law, please find in the table below, an example of the amount of benefit calculated by reference to these minimum values.

Year	Minimum daily salary	Sickness daily benefit
2012	45.7	22.9
2013	47.1	23.5
2014	47.6	23.8
2015	47.7	23.8

Employee

a)   In general, the amount of the sickness benefits paid to workers between the 4^th and 20^th sick day is 50% of their average daily total salary earned during the four weeks or month prior to the sickening event. From the 21^st first to 180^th day the amount is increased to 66.66% of their average total daily salary; the first three days are not paid;

b)   public establishment and pastry shop workers not listed in the Registry of Crafts Businesses are entitled to an allowance amount is equal to 80% of their average total salary;

c)   unemployed workers and those temporarily suspended are entitled to an allowance equal to 2/3 of the amounts above.

Hospitalized without dependents receive an allowance reduced to 2/5, throughout the period of the hospital stay, excluding the day of the resignation for which the whole measure is applied according to the percentages given above.

Workers registered to the Special Fund of Self-employed

Hospitalization

The benefit is calculated using different percentages (8%, 12% and 16%) depending on the contribution paid in the twelve months prior to hospitalization. Such percentage is applied to an amount provided by law each year (which is obtained by dividing by 365 the contribution ceiling referred to Article 2, § 18, of Law No. 335/1995.

The monthly amount of the hospitalization indemnity for 2016 is €100,324.00, the allowance is calculated on €274.86 (100,324.00 divided for 365).

Corresponding to the following daily amounts:

-      €21.99 (8%), with an insurance history of 3 to 4 months within the 12 months preceding the relevant contingency;

-      €32.98 (12%), with an insurance history of 5 to 8 months within the 12 months preceding the relevant contingency;

-      €43.98 (16%), with an insurance history of 9 to 12 months within the 12 months preceding the relevant contingency;

Sickness

The daily amount of sickness benefits is 50% of the hospitalization indemnity allowance. The allowance is calculated by using the percentages of 4%, 6% and 8% according to the number of contribution months paid in the 12 months preceding the sickening event – using as reference the contribution ceiling amount as stated by law for the year when the sickness started, divided by 365, pursuant to section 2, § 18 of Law No. 335/1995.

Consequently, for sickness occurred during 2016, as the contribution ceiling for 2016 is € 100,324.00, the allowance is calculated on €274.86 (€100,324.00 divided for 365). Corresponding to the following daily amounts:

-      €10.99 (4%) with an insurance history of 3 to 4 months within the 12 months preceding the relevant contingency;

-      €16.49 (6%) with an insurance history of 5 to 8 months within the 12 months preceding the relevant contingency;

-      €21.99 (8%) with an insurance history of 9 to 12 months within the 12 months preceding the relevant contingency;

Maritime workers

1.    Compensation for temporary total incapacity due to serious illness (“malattia fondamentale”)

It is a compensation to crew members in case of illness on board of the crew so that it is impossible for them to continue their journey.

The amount of the allowance is equal to 75% of the average daily wage – in the 30 days preceding the debarkation due to sickening event.

The benefit is paid from the day following debarkation for all days of prognosis (including public holidays) until clinical recovery and only up to 12 months after disembarking.

2.    Compensation for temporary total incapacity due to sickness manifested after debarkation (“malattia complementare”)

This compensation is typical of the maritime sector, it is regulated by article 7 of Law No. 831 of 1938 and it finds its historical background in the need to guarantee workers for sickness contracted on board which onsets within 28 days from disembarking.

The compensation is equal to 75% of the wage of the 30 days preceding disembarking. Compensation is granted only to crews of specific types of ship (traffic vessels carrying crew list, tugs of the high seas and ships of more than 200 tons out of the Mediterranean fishing).

3.    Sickness compensation for temporary incapacity for maritime workers in continuity of working relationship.

Maritime workers continuity of working relationship, with remunerated availability, are entitled, besides the benefits in terms of the above paragraphs, to payment of a daily allowance for temporary incapacity for sickness which onsets after the 28^th day and within the 180^th day from disembarking.

The compensation is paid as from the day following the date of the report, and is equal to 50% of the salary (for the first 20 days) and to 66.66% (from day 21 to day 180).

4.    Allowance for temporary inability to embark due to ordinary sickness.

The allowance is granted to maritime workers who, at the end of the illness or injury period are deemed to be temporarily unfit to carry out navigational services and who necessitate a cure or therapy.

The decision of eligibility/ineligibility to navigation competes to the first degree permanent Medical Boards working in the Port Authority.

During the period of inability to work and for a maximum period of one year, the maritime worker is entitled to a daily allowance equal to 75% of the actual wage received at the date of disembarkation.

STATISTICAL DATA SICKNESS BENEFITS

Pursuant to the information required by the Committee of Experts please find data contained in the statistical annexes to the final statement, concerning the indemnified days and the average daily amount, indicated in two different items for direct payment and contribution compensation for non-agricultural workers.

SICKNESS BENEFIT

Year	Direct payment benefit				compensation benefits for non-agricultural
	indemnified days (thousands)
	Agricultural Workers	Others	Total	Daily average amount (Euro)	indemnified days (thousands)	average daily amount (Euro)
2012	5.632	173	5.805	30.32	39.309	40.68
2013	5.890	170	6.060	31.11	38.039	41.41
2014	6.004	159	6.163	31.36	37.772	41.87
2015	5.915	159	6.074	32.24	36.981	42.37

Source: Statistical Annex to the final budget (2012-2014); for 2015 the figure is provisional

ARTICLE 65

Art. 15 of the Code

A.           It has been referred to subparagraph (a) of Art. 15

B.      The category of protected persons identified is that of private employees

C.      Pursuant to Art.74, TITLE I

a. number of  private employees (year 2015) (source: INPS, 2016 Provisional statement)	9.300.000
b. total number of employees (average 2015) (source: ISTAT, updated survey on the work force)	16.988.000
c. percentage between the INPS insured private employees (a)  and the total number of employee (b)	54.74%*

*Almost all the employees not covered by sickness insurance paid by INPS is guaranteed by contract by the employer.

D. Does not occur

Article 16

Pursuant Art. 65, Title I

A.    It has been referred of Art. 65

Art. 65 - Title I

A.   As regards the calculation rules, see the previous section

In the cases envisaged § 3, Art. 65 does not apply

B. Third level metal worker of Art. 65, § 3, letter b) the choice of the standard worker and the determination of the reference wages is exposed in the technical note

C. Yearly salary of standard worker

YEAR	YEARLY SALARY	Daily salary
2015	€ 22,709.33	72.79
2014	€ 22,395.79	71.78
2013	€ 21,913.69	70.24

1. Yearly wage does not vary in connection to the Region of the worker

2. It is not applied

Article 16

Pursuant Art. 65, Title II

D. Benefit Amount

sick pay granted from the 4th to the 20th day  of sick leave* (50% of the daily average total earning, also taking into account the 13th and 14th monthly rates)	€36,39
sick pay granted from 21st  to 180th  day of sick leave (66,66% of daily  average total earning calculated as above)	€48.52

* (The first 3 days are of "absence" and if stated in the contract of employment shall be totally paid by the employer)

E/F.  Monthly amount of family allowances granted to a male worker one income household with a spouse and two children.

-   period 1/1/2015 - 31/12/2015 (See Annex No. 1)

-  Family allowances are paid in full amount for the days of absence paid or indemnified (sickness, maternity, holidays, etc.)

-  Household yearly income refers to the previous calendar year starting from 1^st July of each year.

	Monthly (Euro)	Days /26 (Euro)
period 1/1/2015 - 30/06/2015 Earning 2013 in the range 21,819.08 – 21,933.91	€186.83	€7.19
period 1/7/2015 - 31/12/2015 Earning 2015 in the range 22,323.00 – 22,438.05	€182.50	€7.02

G.   Percentage between the worker’s earnings during the sick leave and his habitual earnings.

sick pay granted from the 4th to the 20th day of sick leave (36,39+7,19)/(72,79+7,19)X100	54.5%
sick pay granted from the 21st to the 180th day  of sick leave (48.52+7.19)/(72.79+7,19)X100	69.7%

Article 16

Pursuant to Art. 65, TITLE V

Female worker’s income without charge on family with wage equal to the third level metal worker (See above)

D. Benefit Amount

sick pay granted from the 4th to the 20th day of sick leave* (50% of the daily average total earning, preceding sickness onset, taking into account the 13th and 14th monthly rates)	€36.39
sick pay granted from 21st  to 180th day of sick leave (66,66% of daily average total earning calculated as above)	€48.52

* (The first 3 days are of "absence" and if stated in the contract of employment shall be totally paid by the employer)

G. Percentage between a female worker’s earnings while benefiting of the sick leave and her habitual earnings while working.

sick pay granted from the 4th to the 20th day  of sick leave    (36.39/77.79) x100	50.0%
sick pay granted from the 21st to the 180th day of sick leave during the calendar year  (48.52/72.79) x100	66.7%

Miscellaneous

a.   In case of refusal of the claim or of suspension or withdraw of the benefits, the employeehave a right of appeal through the web site of INPS using the Personal Identification Number (PIN) the competent INPS office Province Committee. The claimant may submit his/her administrative appeal within 90 days from the notification or after 120 days from the date of claim in absence of INPS decision. The Committee must decide within 90 days from the appeal. Should the appeal be rejected or should the claimant not receive any reply within 90 days from the date of the appeal, he/she may settle a lawsuit. Workers registered on the Special Fund of Self-employed have a right of appeal through the web site of INPS using the Personal Identification Number (PIN). The competent INPS Authority is the Management Committee of the Special Fund of Self-employed pursuant Art. 2, § 26, of Law No. 335 of 8^th August 1995;

b.   the cost of the sickness benefit is financed through compulsory contribution to be paid by both the employer and the employee;

c.   the Italian Istituto Nazionale della Previdenza Sociale, INPS, is the authority entrusted with the supervision of the application of the laws and regulations concerning the sickness benefit. The supervising Ministries are: the Ministry of Labour and Social Policy and the Ministry of Economy and Finance;

d.   the benefit is granted regardless of the insured person’s or his/her family members’ income;

e.   the sick pay is not reviewed according to the changes in the cost of living but varies according to earnings;

f.    the Italian Government deems it more convenient to ratify the revised Code instead of ratifying the parts of the current one that have not been ratified so far (Ministero del Lavoro);

g.   all the provisions of the Code are covered by the Italian legislation.

PARTE IV

UNEMPLOYMENT BENEFITS

Law References

-      Art. 28a, § 1, Reg. No. 31 of 18^th December 1961, “The Conditions of employment of other officials of the European Communities";

-      Law No. 402 of 25 July 1975;

-      Art. 4, § 1 of the Decree No. 317/1987, converted into Law No. 398/1987;

-      Legislative Decree No. 181 of 21^st April 2000;

-      Law No. 92 of the 28^th June 2012;

-      Prime Minister's Decree 159/2014;

-      Law No. 183 of 16th December 2014,  “Enabling Act on the labour market and social shock-absorber Reform”;

-      Legislative Decree No. 22 of 4th March 2015;

-      Legislative Decree No. 148 of 14^th September 2015;

-      Art. 1, co. 310Law, No. 208, 28th December 2015;

UNEMPLOYMENT BENEFIT ASPI AND MINIASPI

ASpI (Assicurazione Sociale per l’Impiego)

The ASpI – social insurance benefit for employment – can be claimed by employees, in the event of involuntary unemployment.

This benefit is payable for unemployment events up to the 30^th of April 2015; in fact, as for the 1^st of May 2015 it has been replaced by a new unemployment benefit named NASpI, as better specified in the following pages.

Scope

ASpI is payable to:

-      private employees;

-      temporary civil servant;

-      apprentices;

-      worker members of cooperatives with an employment relationship;

-      show business artistic staff with an employment relationship.

ASpI is not payable to:

-      civil servant;

-      temporary and permanent agricultural workers (for these kind of employees specific provisions are applied);

-      non-EU workers with a residence permit for seasonal work, (for these kind of employees specific provisions are applied);

Requirements

a) involuntary unemployment

The benefit is payable also in case of employee lawful resignation for misconduct (wages not paid, sexual harassment, professional demotion, mobbing). The benefit is not payable in cases of resignation or mutually agreed termination, except in specified cases:

-      the maternity leave period – from 300 days before the presumed date of delivery until the child turns one year old;

-      agreed termination in the context of a conciliation procedure at the Local Labour Directorate, under Art. 7, LAW No. 604/1966, as replaced by the Art. 1, §40, Law No. 92 of 28th June 2012 (the Labour Market Reform Law);

-      non-acceptance of a job transfer in a location which is distant more than 50 kilometres from the worker’s place of residence or more than 80 minutes away by public transport.

After the unemployment event, those concerned must register to the job centre (Centro per l’Impiego) and state that they are immediately available for work.

b) insurance and contribution requirement

Workers are eligible for ASpI if they have:

-      at least 52 weeks of accrued contribution in the two years preceding the termination of the employment relationship;

-      at least 1 weekly contribution paid against unemployment in the two years preceding the application.

If the employee has also worked in the agricultural sector, the work periods can be aggregated in order to be entitled to the agricultural unemployment benefit or to the ASpI on the basis of the “prevalence criterion” of the work periods. For benchmarking evaluation one week of contribution is equal to six agricultural daily contributions.

Benefit level

The benefit amount, paid on monthly basis, is:

-      75% of average monthly earnings taxable for social security purposes of the last two years, if this is equal to or less than an amount established by law (€1,195 for 2015). In any case, the amount of the benefit may not exceed a maximum limit which is €1,300.00 for 2015;

-      if the average monthly earnings are higher than €1,195.00, the benefit amount will be increased of 25% of the difference between average monthly earnings and the maximum limit set by law.

The monthly benefit is reduced by 15% after the first six months; a further 15% reduction is applied after the twelfth month of payment.

If the statutory requirements are satisfied, the benefit payment includes family allowances.

For events occurring up to 30 April 2015, the benefit length is linked to the employee age:

Age
under 50 years	between 50 and 55 years	over 55 years
10 months	12 months	16 months, within the limits of the contribution weeks in the last two years

As from 1^st May 2015 NASpI has been introduced. See the following section.

Suspension, reduction and withdrawal of the benefit

If the ASpI beneficiary has a new employment contract providing annual earnings greater than fixed ceiling (€8,000.00 for 2015), the benefit can be suspended for a maximum period of six months. In fact, within this time limit, if the worker becomes unemployed again, the benefit could be restored for the granted remaining period.

In case of beginning of self-employed or quasi-employment work providing annual earnings greater than the fixed ceiling (respectively €4,800.00 for self-employed work and €8,000.00 for quasi-employment work), the ASpI beneficiary must notify INPS about the new activity and its presumed annual earnings, within one month from the beginning of work. Failure to notify INPS would cause the loss of the benefit.

If the earnings are lower than the abovementioned ceiling, the ASpI benefit is reduced of an amount equal to the 80% of the presumed earnings, in relation to the time period between the date of work beginning and the date of cessation of unemployment benefit, or, if this one is previous, the end of the year.

The work activity of casual nature (atypical work), is fully compatible with the ASpI benefit, provided that the earnings do not exceed €3,000.00 per year (net social security contributions amounts).

The benefit is withdrawn in the following cases:

-      failure to notify INPS the presumed earnings;

-      new employment contract which lasts more than six months;

-      beginning of self-employment activity without notifying INPS about presumed earnings (Art. 2, §17, Law No. 92/2012);

-      meeting of the requirements for old-age or early retirement pension;

-      attainment of the right to ordinary invalidity allowance if the worker does not choose ASpI unemployment benefit.

The benefit is withdrawn also in case of:

-      the refuse to participate, without justified grounds, in activation policy initiatives or other active job-seeking initiatives proposed by the competent job centres as stated by Art. 1, §2, letter g), of the Legislative Decree No. 181 of 21^st April 2000, and further modifications;

-      the refuse to accept a job offer with a remuneration at least 20% higher of the benefit gross amount;

-      the refuse to participate in job, training or retraining activities if they take place in a location which is distant less than 50 kilometres from the worker’s place of residence or less than 80 minutes away by public transport.

MiniASpI

The MiniASpI benefit is addressed to involuntary unemployed workers who do not fulfil the contribution requirements for ASpI. In fact, 13 weeks of accrued contribution in the year preceding work cessation are enough to be entitled to this benefit. MiniASpI is granted for unemployment events up to the 30^th of April 2015; in fact, as for the 1^st of May 2015 this benefit  has been replaced by a new unemployment benefit named NASpI, as better specified in the following pages. The benefit is granted to the same type of employees described in ASpI section.

The benefit is payable, or not payable, to the same employee categories already listed above for the ASpI.

Requirements

a)    involuntary unemployment status and in also in case of employee lawful resignation for misconduct described above for the ASpI.

After the unemployment event workers must register to the job centre (Centro per l’Impiego) and state that they are immediately available for work.

b) contribution and employment requirement

Workers are eligible for MiniASpI if they have at least 13 weeks of accrued contribution in the year preceding the cessation of the employment relationship; It is not required a minimum contribution of insurance against unemployment.

Benefit level

The benefit amount, paid on monthly basis, is calculated with the same modalities of the ASpI.

The benefit length, for events occurring up to 30 April 2015, is equal to half of the accrued contribution weeks of the year preceding the cessation of the employment relationship.

If the statutory requirements are satisfied, the benefit payment includes family allowances.

Suspension, reduction and withdrawal of the benefit

If the MiniASpI beneficiary has a new employment contract for a maximum period of 5 days the benefit can be suspended and, within this time limit, benefit can be restored for the granted remaining period.

The MiniASpI compatibilities with the different employment typologies are already described above for the ASpI.

The beneficiary’s entitlement to the MiniASpI benefit withdraws in case of new employment contract which lasts more than five days and in all the cases already described above for ASpI.

NEW SOCIAL INSURANCE BENEFIT FOR EMPLOYMENT (NASPI) (Indennità di disoccupazione)

Legislative Decree No. 22 of 04^th March 2015 containing “Provisions for the reform of legislation concerning social shock absorbers in the event of involuntary unemployment and re-employment of unemployed workers, in implementation of Law No. 183 of 10 December 2014”, laid down new rules regarding social shock absorbers, in accordance with Article 38, § 2, of the Constitution, which guarantees the right of workers to forms of protection against unemployment.

Specifically, with effect from 01 May 2015, Article 1 of the abovementioned decree introduces a monthly unemployment benefit called “New Social Insurance Benefit for Employment” (Nuova prestazione di Assicurazione Sociale per l’Impiego, NASpI), with the aim to provide income support to workers who are involuntarily unemployed.

This new benefit, as from its entering in force, has replaced ASpI and MiniASpI.

The benefit is payable, or not payable, to the same employee categories already listed above for the ASpI.

Requirements

a)    involuntary unemployment

The benefit is payable also in case of employee lawful resignation for misconduct The benefit is not payable in cases of resignation or mutually agreed termination, except in specified cases:

-      the maternity leave period – from 300 days before the presumed date of delivery until the child turns one year old;

-      agreed termination in the context of a conciliation procedure at the Local Labour Directorate, under Art. 7, Law No. 604/1966, as replaced by the Art. 1, §40, Law No. 92 of 28th June 2012 (the Labour Market Reform Law);

-      dismissal with the acceptance of the conciliation offer (stated in Art. 6, §1 of Legislative Decree 23/2015) given by the employer within the terms of the dismissal extra-judgemental appeal (sixty days from the formal written dismissal communication, under Art. 6 Law No. 604/1966);

-      non-acceptance of a job transfer in a location which is distant more than 50 kilometres from the worker’s place of residence or more than 80 minutes away by public transport.

After the unemployment event, those concerned must register to the job centre (Centro per l’Impiego) and state that they are immediately available for work.

b) contributions and insurance requirement

In contrast to the previous provisions regarding ASpI, that required at least two years from the first payment of contribution against unemployment, NASpI unemployment benefit conditions do not require a minimum period of insurance

Workers are eligible for NASpI if they have:

-      at least thirteen weeks of contribution against unemployment in the four years preceding the starting period of unemployment;

-      irrespective of the minimum contribution threshold, at least thirty days of effective work in the twelve months preceding the starting period of unemployment (one day of effective work is defined as one day of actual attendance in the workplace, regardless of the number of hours).

For domestic workers it is not available the number of days worked, therefore  this requirement is fulfilled with at least five weeks of accrued contributions, also deriving from more than one employment relationship; as one week is conventionally equal to six days, five weeks are equal to the thirty days required. With reference to other categories of workers for whom the number of days worked is not available (homeworkers, workers with contributions resulting from EU or other Countries forms), for the purpose of ascertaining whether the conditions are fulfilled, the requirement is of  five weeks of effective contributions during the twelve months preceding termination of employment.

If the employee has also worked in the agricultural sector, the work periods can be aggregated in order to be entitled to the agricultural unemployment benefit or to the NASpI, on the basis of the “prevalence criterion” in the reference period.

Level of the benefit

For the benefit amount we refer to the same modalities already mentioned in the ASpI section. In any case, this amount may not exceed a maximum limit which is set annually by law (€1,300.00 for 2015 and 2016). It is not stated a minimum amount.

Payment is on monthly bases and includes family allowances if the statutory requirements are satisfied.

The monthly benefit is reduced by 3% for each month, starting from the first day of the fourth month for which it is paid (the 91st day of the benefit).

NASpI is paid for a number of weeks equal to half the number of weeks of contributions accrued during the last four years. In order to calculate the length, the contribution periods that have already been taken into consideration for unemployment benefit are excluded for the calculation of contributions effectively available. Equally, are excluded contributions period that have already been taken into consideration to grant in advance a single payment. In fact, the NASpI beneficiary, who want to begin a self-employed work or to start up an individual enterprise or to pay the membership share to enter a cooperative, can apply for a NASpI single payment of the due total amount, after submitting appropriate documentation proving the abovementioned cases.

The NASpI periods are covered by deemed contributions.

Suspension, reduction and withdrawal of the benefit

NASpI is suspended in case of:

-      re-employment with an employment contract not exceeding a length of six months, regardless of the resulting income: after such period the NASpI is granted for the remaining period;

-      new employment abroad, with an employment contract not exceeding a length six months in duration, whether in EU member Countries or Countries with which Italy has a bilateral agreement regarding insurance against unemployment, or in non-EU countries;

-      Failure to inform INPS about the expected annual income, within one month from the start of the new paid employment.

NASpI is reduced by 80% of the expected income, for the period of time between the starting of the new employment and the benefit end date or, if antecedent, the end of the year, in case of:

-      new employment contract, also permanent, if annual earnings are lower than the minimum taxable earnings, which is the ceiling to maintain the unemployment status (for dependant work €8,000.00 for 2015 and 2016);

-      self-employed or quasi-employment work if annual earnings are lower than the minimum taxable earnings, which is the ceiling to maintain the unemployment status (for dependant work (respectively €4,800.00 for self-employed work and €8,000.00 for quasi-employment work for 2015 and 2016);

-      work activity of a temporary nature (atypical work) for earnings between €3,000.00 and €7,000.00 per year (net of the social security contributions).

NASpI is withdrawn in case of:

-      failure of notify INPS the new employment and the presumed earnings within the mandatory deadline of one month from the activity commencement;

-      in all the event of failure of the presumed earning to INPS;

-      commencement of employment of more than six months in duration;

-      commencement of self-employment without notifying INPS of it (Art. 2, §17, Law No. 92/2012);

-      the meeting of requirements for the old age or early retirement pension;

-      entitlement to invalidity allowance if the NASpI unemployment benefit is not chosen;

-      if the beneficiary refuses or does not regularly, participate, without justified grounds, in activation policy initiatives or other active job-seeking initiatives proposed by the competent job centres under Art. 1, §2, letter g), of the Legislative Decree No. 181 of 21st April 2000, and further modifications;

-      if the worker does not accept a job offer with a remuneration at least 20% higher of the benefit gross amount;

-      failure to participate in job, training or retraining activities if they take place in a location which is distant less than 50 kilometres from the worker’s place of residence or less than 80 minutes away by public transport.

THE DIS-COLL UNEMPLOYMENT BENEFIT

(indennità di disoccupazione per i collaboratori)

The DIS-COLL unemployment benefit is payable to atypical workers, also term-contract workers, registered on an exclusive basis in the Special Fund for Self-employed, who have involuntary lost their employment in the period from the 1^st January 2015 to the 31^st December 2015. The period has currently been extended until the 31^st December 2016.

The DIS-COLL is not payable to:

-      pensioners or workers registered on other mandatory pension scheme;

-      directors and auditors;

-      holders of VAT registration;

-      research and PhD students with grants.

Requirements

-      involuntary unemployment status

-      at least three months of accrued contribution in the Special Fund for Self-employed, in the period from the 1^st January of the year preceding the work cessation to the date of unemployment.

Calculation of the benefit

The DIS-COLL benefit is paid for a period equal to half of the number of months of contributions paid in the period from the 1^st January of the year preceding the work cessation to the date of unemployment.

The benefit amount is:

-      75% of the monthly average earning if it is less than the amount established by law and reviewed annually on the basis of the ISTAT index (€1,195.00 for years 2015 and 2016);

-      75% of the amount established by law (€1,195.00 for years 2015 and 2016) added to 25% of the difference between average monthly taxable earnings and €1,195.00 (for 2015 and 2016), if average monthly earnings, on which the DIS-COLL calculation is based, are higher than the abovementioned amount.

In any case, the amount of the benefit may not exceed a maximum limit which is €1,300.00 for 2015 and 2016; a minimum amount is not required.

The DIS-COLL benefit is reduced by 3% as from the first day of the fourth month (the 91st day of the benefit) for which it is paid.

The DIS-COLL periods are not covered by deemed contributions.

Suspension, reduction and withdrawal of the benefit

If the DIS-COLL beneficiary has a new employment contract for a maximum period of 5 days, the benefit can be suspended and, within this time limit, it can be restored for the due remaining period.

The DIS-COLL compatibilities with the different employment typologies are already described above for the other unemployment benefits.

THE ASDI UNEMPLOYMENT BENEFIT

(assegno sociale di disoccupazione),

The Social Allowance of Unemployment is a further income support benefit which is paid only to NASpI beneficiaries who, after perceiving the benefit for its entire duration, are still unemployed.

Requirements

This income support is restricted to the above described beneficiaries, who are at least 55 years old, and who are not yet entitled to the old-age or early retirement pension or have households with minors.

It is required an economic need status, ascertained by an Equivalent Financial Situation Indicator (ISEE) equal or less than €5,000. These specific requirements, necessary to be entitled to the ASDI, denote this benefit as an assistance provision.

Suspension, reduction and withdrawal of the benefit

The ASDI is suspended in the following cases:

-      failure to update the Unique Substitutive Declaration (DSU) for the Equivalent Financial Situation Indicator (ISEE) calculation, within the 31^stJanuary of the benefit perceiving year;

-      new employment contract, from which derives annual earnings higher than the minimum earnings excluded from taxation but the employment duration is shorter than 6 months;

-      new employment contract with an employment duration shorter than 6 months but in failure to submit the ASDI-com form (a form for communications about the employment event) within 30 days;

-      expiry of the ISEE validity period if, within the next two months, a new DSU is not submitted.

The ASDI is reduced in the following cases:

-      failure to be present, after being called twice by the competent Job Centre, in the absence of justified grounds;

-      failure to participate, even if it is the first call, in worker guidance initiatives;

-      new employment contract, from which derives annual earnings lower than the minimum earnings excluded from taxation regardless the employment duration;

-      new self-employment activity or individual enterprise with an income which corresponds to a gross tax equal to or lower than the deductions stated by law.

The benefit is withdrawn in case of:

-      loss of unemployment state;

-      entitlement to old age or, early retirement pension or social allowance;

-      start of employment activity, or self-employment activity or individual enterprise, without notifying within thirty days to INPS as stated by Art. 9, paragraphs 2, 3 and Art. 10, § 1, of Legislative Decree No. 22 of 2015, unless the length of employment relationship is less than six months;

-    entitlement to the ordinary invalidity allowance or to disability pension, provided that the employee does not chose for the ASDI benefits;

- exceeding the ceiling for Indicator of the economic equivalent (ISEE) threshold as a result of the recalculation ISEE for re-occupation of the ASDI beneficiary or of a member of the household;

-      expiry of the ISEE validity period if, within 30 days from request the next a new DSU (Unique Substitutive Declaration) is not submitted.

Level of benefit

The ASDI is paid monthly for a maximum period of six months for an amount equal to 75% of the last NASpI indemnity received. The amount however cannot be higher than the social allowance (€ 448.52 for 2015 and 2016), and lower than the amount of the Purchases Card (carta Acquisti).

The amount may be increased, depending on the number of dependent children, up to a maximum of an additional €163.00.

In any case, the ASDI is due up to a maximum of:

-      six months in the twelve months  starting from the expiring date of the first NASpI that activated  the benefit, and

-      twenty-four months in the last sixty months, always starting from the expiring date of the first NASpI that activated the benefit.

Supplement for dependent children		Ceiling (starting from 448.52)
1 child	€89.70	€538.22
2 children	€116.60	€565.12
3 children	€140.80	€589.32
4 or more children	€163.30	€611.82

ASDI beneficiary are not entitled to family allowances and ASDI periods are not covered by deemed contributions

AGRICULTURAL UNEMPLOYMENT

(disoccupazione agricola)

The agricultural unemployment benefit is intended to support the employees who work in agriculture, registered on the agricultural employees workers lists,

more specifically:

-      temporary agricultural workers;

-      small farmers;

-      family co-participants;

-      small farmers that integrate up to 51 days in the agricultural workers lists through voluntary contributions;

-      agricultural permanent workers who work for part of the year.

The claim must be submitted by March 31^st of the year following the one in which the unemployment status occurs.

Requirements

-      Registration in the lists of agricultural employees lists for the year to which the claim relates or permanent agricultural work relationship for part of the year in which the unemployment benefit refers;

-      at least two years of insurance contribution against involuntary unemployment;

-      at least 102 daily contributions in the biennium that includes the year preceding the grant of the benefit and the current year of benefit payment.  In order to reach the required 102 days, in the biennium period can be taken into consideration also contributions not in the agricultural sector (provided it is not prevalent), also the deemed contribution from mandatory maternity leave and parental leave.

Level of benefit

-      The indemnity is paid in a lump sum and it is granted:

-      For a number of days equal to those worked within a maximum of the annual parameter of 365 (366) days (the number of days worked summed with the number of indemnified days must not exceed 365/366);

-      In the extent of 40% of the reference wage for permanent agricultural workers and equivalent workers. From the granted amount it is deducted 9% of the daily benefit for each day of unemployment paid up to a maximum of 150 days.

-      In the extent of 30% of the effective wage for permanent agricultural workers. It is not applied the deduction for the solidarity contribution.

-      The daily benefit amount shall not exceed the maximum stated ceiling that for 2015 and 2016 is equal to € 1,165.58 monthly and € 38.85 daily.

REPATRIATED WORKERS

(Lavoratori rimpatriati)

Unemployment benefit is granted to Italian citizens who:

-       have worked abroad (both in Countries not linked by International Conventions, than Countries who apply the EU Regulation or States bound by Bilateral Agreements);

-      and have lost their jobs as a result of the dismissal or non-renewal of the seasonal work contract abroad (foreign or Italian employer, working or residing abroad)

-      who are repatriated after 1st November 1974;

-      If they are repatriated within 180 days from the date of cessation of employment;

-      if they declared their immediate availability for work within 30 days from the date of repatriation.

The claim is not subject to time limits, neither the date of application have effect on the effective starting date of the benefit.

In the case of the first claim, the duration of the employment relationship abroad is irrelevant, while for the following applications, the insured must have performed a period of work as employee for at least of 12 months, 7 of which abroad.

The benefit is due from:

- the date of the repatriation, if the unemployed has declared his availability to work within 7 days following the date of repatriation;

- the date of the declaration of immediate availability to work, if the declaration is made from the 8^th day and within the 30^th day following the date of repatriation.

The benefit amount is calculated on the basis of conventional earnings, different on the basis of the level of the worker, determined for the year of reference of the benefit and published in the Official Journal.

Unemployed Italian citizen who repatriates from a foreign Country not bound by a Social Security Agreement with Italy, who fulfils the abovementioned requirements, is entitled to the unemployment benefit for the a maximum period of 180 days.

When the worker claims the benefit he must enclose a special declaration of the dismissal or the non-renewal of the contract, issued by the employer abroad or by the competent Italian consular authorities.

Unemployed Italian citizen, that repatriates from a foreign Country that applies the EU Regulation, under Article. 64 of Regulation (EC) No. 883/2004, if he receives unemployment benefits on charge of a foreign State, when he repatriates to Italy in searching a job he can maintain generally the entitlement to the benefit, for three months, extendable to a maximum of six months.

As the benefits on charge of foreign Institutions are directly paid to the worker by the Institution responsible for payment, before establishing entitlement to unemployment benefit for repatriated, it must be ascertained that in the source Country the worker has not acquired the entitlement to an unemployment benefit. In this case the repatriated benefit is determined taking into account the information provided by the foreign Institution with the U1 form (certificate of insurance periods) and the days already indemnified by that Institution shall be deducted from the days due to repatriated unemployment benefit.

FORMER TEMPORARY OR CONTRACT OFFICERS OF THE EUROPEAN COMMUNITIES

(European Economic Community And European Atomic Energy Community)

A special case is represented by the former temporary or  contract officers for whom it is granted a monthly unemployment benefit if they are unemployed after the termination of their activity by an Institution of the European Community if:

-      they are not entitled to early retirement pension or invalidity pension on charge on the European Communities;

-      the cessation from work is not due to resignation or termination of a contract for disciplinary reasons;

-      they have worked for a period of at least six months;

-      they reside in a Member State of the Community.

The former officers must register as unemployed at the employment job centers of the Member State where they establish their residence and must fulfil the obligations required by the unemployment law of that State. Each month they must also send to the Institution to which they belonged, the certificate, EC-AATC form completed by the competent Institution of the State of residence certifying that they have complied with its requirements.

Please note also that pursuant to Regulation No. 31 (EEC), 11 (EAEC) of 18th December 1961 on the Statute of Officials and the Conditions of Employment of Other officials of the European Economic Community and the European Atomic Energy Community, the former temporary or contract officers of the European Communities who are Italian citizens and resident in Italy, will be entitled - in the presence of all requirements - the unemployment benefit for repatriated workers provided for by Law No. 402 of 1975.

Comments of the Committee

In its comments to Art. 12  of the European Social Charter Social Charter regarding unemployment benefits the Committee asked whether there was a reasonable initial period during which an unemployed person may refuse a job or a training offer not matching his/her previous skills without losing his/her unemployment benefits. The Committee asked whether the legislation defines such initial period and if yes, how long it is.

In this regard please note that the current legislation in Italy does not require a time frame during which the recipients of unemployment benefits may refuse to participate in training courses, or a new job offer, without the losing entitlement to provision.

However, Art. 21 of Legislative Decree No. 150, 14 September 2015 introduces measures relating to obligation of the unemployed to the participate in the initiatives for strengthening skills in the active search for work. Art. 21 states also active policy interventions aimed to reintegrate into the labour market, such as cross-compliance in order to retain unemployment benefit. The above mentioned decree also specifies that the beneficiary may not fulfil these obligations of participation when the initiatives are carried out in a place that is more than 50 kilometres from the residence of the employee, or that can be reached using public transport in more 80 minutes. For the same reasons, the recipient of the benefit may refuse a “not appropriate job offer”. Art. 25 of Legislative Decree. N. 150/2015 specifies the notion of a appropriate job offer”:

a) coherence with the knowledges and skills acquired;

b) distance from home and time of transfer by public transport;

c) duration of unemployment;

d)  wage at least 20 percent higher than the  unemployment benefit received in the preceding month, to be calculated without considering the possible integration on charge of the solidarityfunds, as stated in in Art. 26 and following of the legislative decree implementing the Art. 1, § 2, of Law No. 183 of 2014.

ORDINARY AND EXTRAORDINARY EARNINGS SUPPLEMENT BENEFIT

(Cassa integrazione ordinaria e straordinaria)

Legislative Decree No. 148 of 14 September 2015 - contains provisions for the reorganisation of legislation governing welfare support measures during employment relationships, and implements Law No. 183 of 10 December 2014. The Decree states several provisions, which constitute general rules for both forms of income support benefit, ordinary (CIGO) and extraordinary (CIGS).

Ordinary and extraordinary earnings supplement benefits can be granted:

-      to employee workers with an employment contract, including apprentices with profession-oriented apprenticeship contracts, on condition that on the date of benefit claim, workers have an insurance of at least 90 days of effective work with the company. This condition is not required for applications of ordinary income support benefit related to objectively unavoidable events.

Benefit does not cover:

-      directors;

-      home workers;

-      workers with apprenticeship contracts for vocational qualifications and with professional diplomas, upper secondary school diplomas and upper technical specialisation certificates;

-      workers with higher education and research apprenticeship contracts.

ORDINARY EARNINGS SUPPLEMENT

Cassa Integrazione Guadagni Ordinaria (CIGO)

It is granted if the firm productivity difficulties are not  caused by the firm management or employees, but by transient events, including seasonal weather and temporary market situations, and if the resumption of firm activity is grounded on the basis of objective evidence that the enterprise must prove in a detailed technical report to submit pursuant to Art. 47 of the Presidential Decree No. 445/2000.

Eligible firms

-           industrial manufacturing enterprises, transport, mining, equipment installation, production and distribution of electricity, water and gas companies;

-           manufacturing and labour cooperatives operating in sectors similar to those of workers in industrial manufacturing enterprises, with the exception of the cooperatives listed in Presidential Decree No. 602 of 30 April 1970;

-           companies in the timber, forest and tobacco industries;

-           agricultural and livestock cooperatives and their consortia active in the transformation, handling and marketing of agricultural products only for workers with permanent employment contracts;

-           companies in the film rental and distribution sectors and in cinema film processing and printing;

-           industrial olive pressing enterprises operating on behalf of third parties;

-           producers of ready-mixed concrete;

-           electrical and telephone equipment companies;

-           railway equipment companies;

-           industrial manufacturing enterprises belonging to public bodies, unless company capital is entirely state-owned;

-           industrial and small-scale construction enterprises and similar enterprises;

-           industrial quarrying and/or stone processing companies;

-           small-scale quarrying and/or stone processing companies, with the exclusion of companies doing so in workshops with structures and organisations which are distinct from quarrying activities.

Benefit duration

 

The authorized CIGO periods must satisfy all the following conditions:

-      not exceeding 52 weeks in the mobile two-year period;

-      authorized hours not exceeding the limit of 1/3 of ordinary working hours in the mobile two-year period, with reference to all the production unit workers on average employed in the semester preceding the application;

-      not exceeding 24 months (30 for the construction industry) in the mobile five years also eventually considering extraordinary income support periods. It is noted that, for this case, Art. 44, § 2 of Legislative Decree 148/2015 provides that the applications submitted before the entry into force of this decree shall be reckoned only for the period authorized after that date. An example is provided below:

EXTRAORDINARY EARNINGS SUPPLEMENT

(Cassa Integrazione Guadagni Straordinaria - CIGS)

The benefits granted by the Ministry of Labour, are intended to enhance or replace workers wage when the suspension or reduction of activity is determined by one of the following causes:

- firm reorganization;

- company crisis, as from 1 January 2016, with the exception of the cases of production cessation of the entire company or of a branch;

- “Solidarity contracts”

For company reorganization, the benefit is paid for each production unit for maximum 24 months, even continuous, in a mobile period of five years.

For economic crisis and for each production unit, the benefit is paid for maximum 12 months, even continuous. A new authorization can not be granted before the expiry of a period equal to two thirds of that related to the previous authorization.

For solidarity contracts, and for each production unit, the benefit is paid for each production unit for maximum 24 months, even continuous, in a mobile period of five years.

Furthermore there is an overall ceiling (Art. 4 of Legislative Decree No. 148/2015). For each production unit, the sum of authorized ordinary and extraordinary wage supplement must not exceed the maximum total duration of 24 months in a mobile period of five years.

For building companies and, industrial quarrying and/or stone processing companies for each production unit, the benefit is paid for a maximum period of 30 months,  both for ordinary and extraordinary earning supplement.

In addition, for solidarity contracts, the calculation purpose of the above mentioned maximum total period, the duration of the benefits is taken in consideration to the extent of half for the part not exceeding 24 months and in full for the exceeding part.

The indemnity is financed by a fixed contribution paid by all employers and employees, and by general taxation

CIGS is granted to:

Employees who have insurance period of effective work of 90 days by the production unit who claim the benefit, including workers hired under apprenticeship contract, (with the exception of directors and homeworkers) and employees of the following enterprises, which in the previous six months the date of claim, have hired an average of more than fifteen employees (including apprentices and executives):

a) industrial firms, including building and analogous;

b) craft firms that suspend workers  as a result of interruptions or reductions of the firm activity that exercise the predominant managerial impact;

c) contractors of canteen or food services, that undergo to a reduction of activity caused by difficulty situations of the contracting firm, that has given rise to ordinary or extraordinary wage supplement;

d) contractors of cleaning services, although established as a cooperative, which undergo a activity reduction as a result of the reduction of the contracting firm activities, that has given rise to ordinary or extraordinary redundancy supplement;

e) firms in the auxiliary sectors of the rail service, or the areas of the production and maintenance of railway equipment;

f) co-operative firms in the processing of agricultural products and its related consortia;

g) security firms.

Extraordinary redundancy fund payment and mandatory contribution rules are also applicable to the following enterprises, which in the six months prior the claim date, have employed an average of more than fifty employees, including apprentices and executives:

a) Firms carrying out commercial activities, including logistics;

b) travel and tourism agencies, including tour operators.

The same law and the same mandatory contributions apply, regardless of the number of employees, in relation to the following categories:

a) aviation and airport management companies and firms deriving  from these as well as firms of the airport system;

b) political and movements parties and its respective intersections and territorial sections, within an expenditure limit of € 8,5 million for 2015 and 11,25 million euro per year from the year 2016.

For publishing firms and printers of newspapers and for the nationally distributing news agencies the specific discipline of the extraordinaryredundancy supplement is still applicable. The Benefit is granted to professional journalists, publicists and practitioners employees, regardless to the dimensional limits (Articles 35 and 37 Law No. 416/81).

The benefit is paid in advance to the workers directly by the employer at the end of each month, and it is then reimbursed to the employer by a deduction it from the contributions due to INPS. In the event of company failure or incapacity to pay the supplement for financial reasons, the payment is made directly by INPS.

Level of benefit

For both ordinary or extraordinary redundancy supplement the amount of the benefit is equal to 80% of the total wage that the worker would have received for the not worked hours not, between zero and the contractual time work limit.

The amount of the benefit is subject to the provisions of Art. 26, Law No. 41 of 28^th February 1986, and must not exceed for the year 2016 the following monthly maximum amounts that however must be related to the number of authorized hours and that  may be granted for a maximum of twelve months, including additional monthly payments:

a) €971.71 when the monthly reference wage for the benefit calculation including additional monthly payments, is equal to or less than €2,102.24;

b) €1,167.91 when the monthly reference wage for the benefit calculation including additional monthly payments exceeds €2,102.24.

Starting from 1^st January of each year, the above benefit amounts, as well as the monthly reference wage, are increased at the rate of 100% of the increase resulting from variation in the annual ISTAT index of consumer prices for families of workers and employees.

The maximum amounts should be increased, pursuant to Art. 2, § 17, of Law No. 549 of 28^th December 1995, to the additional amount of 20 per cent for wage supplement granted in favour of industrial quarrying and/or stone processing companies.

STATISTICAL DATA UNEMPLOYMENT BENEFITS

The average replacement rates, based on the information contained in the INPS statistical databases have been calculated for the new types of benefit, introduced as of 2013.

The replacement rate was determined as the ratio of the average daily amount paid by way of compensation and its average daily reference wage (usually the taxable average wage of the previous two years) taking into account the existing ceilings and other factors affecting the level of benefit.

YEAR 2014
	Number of benefits	average yearly wage	average replacement rate
ASpI	€1,100.180	€19.095	62%
Mini ASpI	€549.778	€15.669	68%
agricultural Ds	€524.484	€21.269	40%
TOTAL	€2,174.442	€18.753	58%

YEAR 2015
	Number of benefits	average yearly wage	average replacement rate
ASpI	€353.725	€18.975	65%
Mini ASpI	€148.706	€15.696	67%
NASpI	€1,170.435	€17.297	65%
agricultural Ds	€525.048	€21.737	40%
TOTAL	€2,197.914	€18.519	59%

Please note that there are no minimum limits to the benefit paid; however, as for the majority of workers, social security contributions can not be calculated on a daily taxed earning lower than the amount established by law, please find as example in the table below, the amount of the benefit calculated with reference to these minimum values.

YEAR	Minimum daily earning	daily unemployment benefit
2012	€45,7	€27,4
2013	€47,1	€35,3
2014	€47,6	€35,7
2015	€47,7	€35,8

ARTICLE 65

Article 21
A. It has been referred to in subparagraph (a) of Art. 21
B. The category of protected persons identified is  of private employees
C. pursuant to Art.74, TITLE I
a.	number of protected employees  (year 2015)	14.100.000
	(source: INPS, 2016 Provisional statement)
b.	total number of employees (average 2015)	16.988.000
	(source: ISTAT, updated survey on the work force)
c.	Percentage between private employee (A) and the total number of employee (B)	83.00%
D. Does not occur

Article 22

Pursuant to art.65, TITLE I

A.It has been referred to Art. 65 – Title I

As regards to the calculation rules, see the previous section.

In the cases envisaged in § 3 does not recur Art. 65.

B. Standard beneficiary, third level metal worker, Art. 65, § 6, letter b)

The choice of the standard worker and the determination of the reference wages is exposed in the technical note

C. Yearly salary of standard beneficiary:

		YEAR	YEARLY SALARY	DAILY SALARY
		2015	€22,709.33	€72.79
		2014	€22,395.79	€71.78
		2013	€21,913.69	€70.24
		2012	€21,421.01	€68.66
	2.It does not apply

Article 22

Pursuant to Art.65, TITLE II

D. Benefit amount

Average monthly taxable income to social security aim in the last four years

(average years 2012-2015)                                                                   €1,842.50

Monthly wage limit for the year 2016 within the level of benefit is equal to

75% and beyond which it descends to 25%                                              €1,195.00

Upper ceiling monthly benefit amount for the year 2016                             €1,300.00

-      for the days indemnifiable in the first three months (30 gg month)                   €35.27

-      for the days indemnifiable in the 24^th month
 (reduction of 3% per month from the 4^th to 24^th month)                                €18.60

E/F. Monthly amount of family allowances granted to a male worker one income household with a spouse and two children.

- period 1/1/2016 - 31/12/2016 (See Annex No. 1)

-  Family allowances are paid in full amount for the days of absence paid or indemnified (sickness, maternity, holidays, etc.)

-  Household yearly income refers to the previous calendar year starting from 1^st July of each year

	Monthly	Days /30
period 1/1/2016 - 30/06/2016 Earning 2014 in the range 22,323.00 – 22,438.05	€182.50	€6.08
period 1/7/2016 - 31/12/2016 Earning 2015 in the range 22,668.18 – 22,783.24	€179.25	€5.98

G.        Percentage between the worker’s earnings during the sick leave and his habitual earnings. 

-      for the days indemnifiable in the first three months (30 days month) (35.27+6.08)/(72.79+6.08)x100                                                            52.4%

-      for the days indemnifiable in the 24^th month

(18.60+6.08)/(72.79+6.08)x100                                                            31.3%

Article 22

Pursuant to Art.65, TITLE V

Female worker’s income without charge on family with wage equal to the third level metal worker (See above)

D. Benefit Amount

Average monthly taxable income to social security aim in the last four years

(average years 2012-2015)                                                                   €1,842.50

Monthly wage limit for the year 2016 within the level of benefit is equal to

75% and beyond which descends to 25%                                                 €1,195.00

Upper ceiling monthly benefit amount for the year 2016                            €1,300.00

-      for the days indemnifiable in the first three months (30 gg month)                    €35.27

-      for the days indemnifiable in the 24^th month

-       (reduction of 3% per month from the 4^th to 24^th month)                                €18.60

G. Percentage of the male worker's income in the event of unemployment and its standard income

-      for the days indemnifiable in the first three months (30 gg month)

35.27/72.79)x100                                                                                48.5%

-      for the days indemnifiable in the 24^th month

(reduction of 3% per month from the 4^th to 24^th month)

(18.60/72.79)x100                                                                              25.6%

B.   It does not occur

Miscellaneous

a)  In case of refusal of the claim or of suspension or withdraw of the benefits, the employeehave a right of appeal through the web site of INPS using the Personal Identification Number (PIN) the competent INPS office Province Committee. The claimant may submit his/her administrative appeal within 90 days from the notification or after 120 days from the date of claim in absence of INPS decision. The Committee must decide within 90 days from the appeal. Should the appeal be rejected or should the claimant not receive any reply within 90 days from the date of the appeal, he/she may settle a lawsuit;

b)    the cost of the unemployment benefit is financed through compulsory contributions to be paid by both the employer and the employee;

c)   the unemployment benefit is not reviewed according to the changes in the cost of living but varies according to earnings;

d)  Please attach copies of the laws and regulations referred to in the present report. If reports on the application of the legislation are submitted to a national authority, please supply a copy of the most recent report. (Ministero del Lavoro);

e)  all the provisions of the Code are covered by the Italian legislation.

PART IX

INVALIDITY BENEFIT

Law References

-    Law No. 379, 11^st April 1955 "Improvements of pension and amendments to the laws regulating social security Institutions by Ministry of the Treasury”;

-    Presidential Decree No. 1420, 31^st December 1971 "Rules on compulsory insurance for invalidity, old age and survivors managed by National Welfare and Assistance Office for Workers in the Entertainment Business and Sport”;

-    Presidential Decree No. 1092 29^th December, 1973 "Approval of Consolidated Act on pension benefit of the civilian and military personnel of the State";

-    Decree No. 463, 9th December 1983, converted into Law No. 638, 11^st November 1983, "Urgent measures for social security and for the containment of public expenditure, provisions for various sectors of public administration and extension of some time limit”;

-    Law No. 222, 12^nd June, 1984 "Revision of the rules on pensionable disability”;

-    Law No. 335, 8^th August, 1995 "Reform of the mandatory and supplementary pension system”;

-    Legislative Decree No. 182, 30^th April, 1997 "Implementation of the delegation conferred by Article 2, paragraphs 22 and 23, letter a) of the Law No. 335, 8^th August 1995, regarding the pension scheme for workers in the entertainment registered in ENPALS ";

-    Law Decree No. 201, 6^th December 2011, with amendments, into Law No. 214, 22^nd December 2011 "Urgent measures for the growth, equity and consolidation of public finances”;

1. MAJORITY OF  WORKERS

1. 1 ORDINARY INVALIDITY ALLOWANCE

(Assegno ordinario di invalidità)

Beneficiary and requirements

-      Employee;

-      self-Employed (craftsmen, traders, farmers, sharecroppers and settlers);

-      insured registered on Pension Fund replacing and integrating the General Mandatory Insurance (AGO) Scheme;

-      work capacity reduced to less than one third;

-      minimum 5 years of contribution, 3 of which must have been paid in the 5 years preceding the claim.

It is not required cessation from work.

The ordinary invalidity allowance is granted up to a maximum of three years, it is renewable on request of the beneficiary, who will be subjected to a new forensic medical examination. After the third renewal, the allowance is confirmed permanently.

The invalidity allowance is converted into old-age pension upon reaching the prescribed age for retirement, provided that the pensioner has ceased work activity and has at least 20 years of contributions.

The invalidity allowance is not payable to the survivors.

Level of the benefit

The allowance amount depends on the number of contribution accrued. Calculation system varies according to the starting effective date of the insurance period.

Category 1 – Contribution related calculation system

For insured persons whose insurance period began on or after January 1^st, 1996, the pension is based on contribution related system.

Contributions are adjusted annually according to the average rate of increase in gross domestic product (GDP) during the last 5 years. The lifetime accrued contribution amount is multiplied by an actuarial coefficient that varies according to the insured's age (from 4,246% at age 57 to 6,378% at age 70). If the invalidity began before age 57, the coefficient corresponding to age 57 is used.

Category 2 – Mixed calculation system:

For insured persons with less than 18 years of contributions on December 31^st, 1995, the benefit calculation for the contribution period before January 1^st, 1996, is based on a transformation rate* of reference earnings multiplied by the number of years of contributions up to 40 years. Annual earnings for benefit calculation are adjusted according to changes in the cost-of-living index for years before 1993 and to changes in the retail price index for years after 1992.

For contribution period beginning from January 1^st, 1996, the pension is calculated as per category 1. Insured persons with at least 15 years of contributions, 5 years of which registered before 1995, can opt for a pension calculated as per category 1, above.

*By 2%, for the annual income not higher than € 46,123.00, to 0.9% to be applied for annual incomes over € 76,564.18 for contributions accrued before to December 1992 and for annual incomes over € 87,633.70 for contributions accrued from January 1993 onwards);

The benefit may be granted even if the person continues to work but it is reduced in case of incomes from salary, self-employed or business income as follows:

INCOME AMOUNT	REDUCTION PERCENTAGE
Income 4 times greater than the annual minimum pension due to employees as it results by multiplying by 13 the monthly amount due on 01st January 2016	25 % of pension allowance.
Income 5 times greater than the annual minimum pension due to employees as it results by multiplying by 13 the monthly amount due on 01st January 2016	50 % of pension allowance.

                                               

YEAR	INCOME AMOUNT	REDUCTION PERCENTAGE
2014	up to €26,045.76 (MP* x 52)	None
	between €26,045.77 and up to €32,557.20 (MP x 65)	25 percent
	over €32,557.21 onwards	50 percent
2015	up to €26,098.29 (MP x 52)	None
	between €26,098.29 and up to €32,622.85 (MP x 65)	25 percent
	over €32,589.70	50 percent
2016	up to €26,098.28 (MP x 52)	None
	between €26,098.29 and up to €32,622.85 (MP x 65)	25 percent
	over €32.622,86 onwar50ds	50   percent

*MP = Minimum pension, pension with the minimum income supplement

Allowance Review for income limit

The allowance may be subjected to medical examinations for review of the state of invalidity if in the preceding year of the beneficiary’s income exceeded the limits established by law.

INCOME LIMIT
Year	Personal ceiling (MP* X 39)
2014	19,534.32
2015	19,573.71
2016	19,573.71

*MP = Minimum pension, pension with the minimum income supplement

Minimum Income Supplement (MIS)

If the allowance amount results less than the minimum pension, it is integrated up to the amount of the social allowance (for 2015 and 2016 equal to €448.52), if the beneficiary incomes do not exceed twice the amount of the social allowance. If the claimant is married, the household income must not exceed three times the amount of the social allowance.

The income to be considered are taxable, with the exception of the income of the dwelling house.

INCOME CEILINGS
YEAR	Single household’s (SA*x26) (Euro)	Family household’s (SAx39) (Euro)
2014	11,626.42	17,439.63
2015	11,649.82	17,474.73
2016	11,649.82	17,474.73

*Social allowance

1.2. DISABILITY PENSION

(pensione di inabilità)

Beneficiary and requirements

-      Employee;

-      Self-Employed (craftsmen, traders, farmers, sharecroppers and settlers);

-      Insured registered on Pension Fund replacing and integrating the General Mandatory Insurance (AGO) Scheme;

-      Absolutely and permanently incapacity of any occupational activity, as a result of sickness or infirmity (physical or mental);

-      Minimum 5 years of contribution, (260 weekly contributions), 3 of which (156 weeks) must have been paid in the 5 years preceding the claim;

-      cessation of any work;

-      insurance waiver to the benefits on charge of the compulsory unemployment insurance and any other substitute or complementary wage provision.

Level of the benefit

In the pension calculation to the effective periods of contribution accrued by the claimant it is virtually added a “contribution bonus” equal to the number of contribution years missing until the worker reaches the age of 60 up to a maximum contribution period of 40 years (2080 weeks).

The disability pension is not compatible with any kind of working activities, whether subordinate or freelance, nor with the INAIL (National Institute for Insurance against Industrial Accidents) allowance for accident at the workplace or professional illness.

Disability pension is payable to the survivors.

Pension calculation

The pension amount is determined with the following method of calculation:

-      Mixed (a share calculated with the earning related system and a share with the contribution related calculation system);

-          contribution related calculation system, if the employee has started to work after 31.12.1995.

2.  PARTICULAR WORKERS

2.1. Show Business Industry and sport workers

2.1.1  SPECIFIC INVALIDITY PENSION

(Pensione di Invalidità Specifica)

The Specific invalidity pension is paid to certain artistic categories of workers registered on the by the entertainment business and sport Fund (Fondo Pensione dei Lavoratori dello Spettacolo, hereinafter FPLS).

The professional categories that may require such a benefit is expressly identified by law:

-      prose actors, operetta, magazine, variety and attractions, presenters and disc jockeys;

-      generic film actors, the film dubbing actors;

-      orchestra conductor  and substitutes, extras and wearers, lyrical artists;

-      conductor teachers  musicians, singers, pop singers;

-      concert musician dancers and Terpsichore.

The specific invalidity pension payments starts on the 1st day of the month following that of the claim and may be subject to review.

The pension is payable to the survivors.

Requirements

-      permanently and absolute disability to perform their usual and prevalent business qualification function. The usual and prevalent activity means the one which provides the worker, in the most conspicuous extent, the necessary live hood;

-      at least 30 years old;

-      5 years of contribution;

-      600 daily contributions of which at least 120 in the three years preceding the pension claim. Contributions should refer only to usual and prevalent activity of the worker.

2.1.2 PRIVILEGED DISABILITY ALLOWANCE AND THE PRIVILEGED DISABILITY PENSION

(Assegno privilegiato la pensione privilegiata di Inabilità)

Same conditions required by the above ordinary invalidity allowance and the disability pension, but the state of disability must be attributable to causes of service.

Requirements

a)   invalidity or disability, which makes the worker unfit for work, attributable on cause of service

b)   at least one day of contribution actually paid.

2.2 Civil Servants

2.2.1 PRIVILEGED DIRECT PENSION

(pensione diretta di privilegio)

Economic benefit paid to the staff belonging to the so-called security sector, defence and firefighters and the public rescue registered on the Exclusive Civil servants Fund.

Prior to December 6^th , 2011 (date of entry into force of the reform Fornero - Law Decree No. 201 of 2011, converted into Law No. 214 of 2011) the privileged pension was granted to all public employees registered on the exclusive fund of INPDAP that became unfit to work for diseases attributable to causes of service.

Cause of service is a physical damage or disease contracted attributable to causes or conditions inherent in the type of work performed. The grant of the privilege is independent from the years of service.

The sicknesses caused by service activity are divided into eight categories, from the first (serious disease) to the eighth (less serious); if the diseases worsens, the beneficiary may at any time claim the pension revision (so-called worsening) and the reassessment of pension.

The privileged pension starts from the day following the date of cessation of service.

The benefit is annuity and is payable to the survivors.

2.2.2 Ordinary disability pensions (pensioni di inabilità ordinaria)

Granted after the health investigation claimed by the employee or the employer.

Requirements

a) civil servants registered on the former INPDAP Fund

-      Totally and permanent disability to any gainful work, certified by medical-collegial visit;

-      15 years of contribution requirement (14 years, 11 months and 16 days) of useful service;

-      no minimum age requirement.

b) civil servants belonging to the Local Authorities Bodies and Health Services

-      Totally and permanent disability to the performed duties, certified by medical-collegial visit;

-    20 years  of contribution requirement (19 years, 11 months and 16 days) of useful service;

-    no minimum age requirement.

Pension starts from the day following the date of cessation of service. The benefit is annuity and is payable to the survivors.

ATTENDANCE ALLOWANCE

(indennità di accompagnamento)

It is an economic benefit, independent of age and income ceiling, paid on demand, to persons with:

-              Certified total disability (100%) physical or mental;

EFFECTIVE FROM	YEARLY INCOME CEILING FOR SINGLE HOUSEHOLD	AMOUNT
1.1.2016	€16,532.10	€279.47
1.1.2015	€16,532.10	€279.47
1.1.2014	€16,449.85	€278.91
1.1.2013	€16,127.30	€275.87
1.1.2012	€15,627.22	€267.83

-              Inability to walk without the permanent aid of an assistant;

-              or inability to carry out daily tasks of life and the consequent need for ongoing support.

ILO TECHNICAL NOTE

Article 12 Right to social security – Conclusions 2013

§ 1  Existence of a social security system:

In its previous conclusion the Committee asked information about the lowest level of the overall disability benefit in the reference period.

In this regard please note that ordinary invalidity allowance, disability pension for employees, specific invalidity pension and the privileged disability allowance and the privileged disability pension for show business industry and sport workers,the privileged direct pension for civil servants are may be increased up to the minimum income supplement. However pension calculated using the contribution related calculation system are not increased to the minimum income supplement.

As reported in the previous section pension amounts are related to earning from work for beneficiary of ordinary invalidity allowance and disability pension (Art. 1, § 42 Law No. 335/95 and Art. 10, Decree 503/92)

Attendance allowance is granted regardless of the income conditions and is compatible with the disability pension but not with the ordinary invalidity allowance as such provision is granted only with a disability degree of 100%.

STATISTICAL DATA INVALIDITY BENEFIT

Article 65

Protection is provided for by laws and covers all employees who are insured under a compulsory scheme but does not coincide with the entire economically active population:

A.  It has been referred to in subparagraph (a) of Art. 55

B.  The category of protected persons identified is that of private employees

C.  pursuant to Art.74, TITLE I

a)  number of protected employees (year 2015) (source: INPS, 2016 Provisional statement)	13.543.000
b) total number of employees (average 2015) (source: ISTAT, updated survey on the work force)	16.988.000
c) INPS insured (a) and the total number of employee (b)	79.72%
D. Does not occur

Article 56

Pursuant to Art. 65, TITLE I

A As regards the calculation rules, see the previous section. In the cases envisaged in § 3 does not recur Art. 65.

B. Standard beneficiary, third level metal worker, Art. 65, § 6, letter b)

The choice of the standard worker and the determination of the reference wages is exposed in the technical note

C. Yearly salary of standard beneficiary:

Article 56

Pursuant Art. 65, TITLE II

D. Benefit Amount according to the Art. 57, § 1, letter a)

CASE 1: Invalidity allowance - Contribution related system

Age= 40 years and insurance contribution = 15 years

Male worker who has accrued 15 years of contributions

	Euro	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)	342.19	780	15
Gross monthly pension	342.19	780	15
Gross yearly pension	4,448.47

Case 2: Invalidity allowance – mixed system

Age = 40 years and insurance contribution = 25 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Gross monthly pension	634.35	1.300	25
Gross yearly pension	8,246.55

Case 3: Disability pension -Contribution related system

Age = 40 years and insurance contribution = 15 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)	342.19	780	15
Increase for disability	485.92	1.040	20
Gross monthly pension	828.11	1.820	35
Gross yearly pension	10,765.39

Case 4: Disability pension -Mixed System

Age = 40 years and insurance contribution = 25 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Increase for disability	364.44	780	15
Gross monthly pension	998.79	2.080	40
Gross yearly pension	12,984.24

E/F.  Monthly amount of family allowances granted to a male worker one income household with a spouse and two children.

period 1/1/2016 - 31/12/2016 (See Annex No. 1)

-  Household yearly income refers to the previous calendar year starting from 1^st July of each year.

	Monthly
period 1/1/2016 - 30/06/2016 Earning 2014 in the range 22,323.00 – 22,438.05	€182.50
period 1/7/2016 - 31/12/2016 Earning 2015 in the range 22,668.18 – 22,783.24	€179.25

G. Percentage of the male worker's income in the event of unemployment and its standard income

		Years	%
Case 1	Invalidity allowance	15	26.6
Case 2	invalidity allowance	25	41.9
Case 3	Disability pension	15	52.0
Case 4	Disability pension	25	60.9

Article 56

Pursuant Art.65, TITLE V

Female worker’s income without charge on family with wage equal to the third level metal worker (See above)

D. Benefit Amount according to the Art. 57, § 1, letter a)

Case 1: Invalidity allowance - Contribution related system

Age = 40 years and insurance contribution = 15 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)		780	15
Share pension D	342.19	780	15
Gross monthly pension	342.19
Gross yearly pension	4,448.47

Case 2: Invalidity allowance - Mixed System

Age = 40 years and insurance contribution = 25 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Gross monthly pension	634.35	1.300	25
Gross yearly pension	8,246.55

Case 3: Disability pension - Contribution related system

Age = 40 years and insurance contribution = 15 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)	342.19	780	15
Supplement for disability	485.92	1.040	20
Gross monthly pension	828.11	1.820	35
Gross yearly pension	10,765.39

Case 4: Disability pension -Mixed System

Age = 40 years and insurance contribution = 25 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Supplement for disability	364.44	780	15
Gross monthly pension	998.79	2.080	40
Gross yearly pension	12,984.24

G. Percentage of the female worker's income in the event of unemployment and its standard income

		Years	%
Case 1	Invalidity allowance	15	19.6
Case 2	invalidity allowance	25	36.3
Case 3	Disability pension	15	47.4
Case 4	Disability pension	25	57.2

B.  Does not occur

Article 56

Pursuant Art.65, TITOLO VI

Variation in wages and in  the cost of living.

	Period taken into account	Changes in the consumer price index for families of workers and employees (Excluding tobacco)	Index of gross wages per AWU (final values)
A.	Beginning of year 2014 (monthly average)	107.2	110.48
B.	End of period 2015 (monthly average)	107.1	112.03
C.	percentage variation B / A	-0.1%	1.4%

Benefits variation (Minimum)

	Period taken into account	Minimum Income Supplement (definitive values)
A.	Beginning of year 2014 (monthly average)	€ 500.88
B.	End of period 2015 (monthly average)	€ 501.89
C.	percentage variation B / A	0.2%

Miscellaneous

a)   In case of refusal of the claim or of suspension or withdraw of the benefits, the employeehave a right of appeal through the web site of INPS using the Personal Identification Number (PIN) the competent INPS office Province Committee. The claimant may submit his/her administrative appeal within 90 days from the notification or after 120 days from the date of claim in absence of INPS decision. The Committee must decide within 90 days from the appeal. Should the appeal be rejected or should the claimant not receive any reply within 90 days from the date of the appeal;

b)   the cost of the benefit is financed through compulsory contribution to be paid by both the employer and the employee and consists in a percentage of taxable earnings;

c)   the Italian Istituto Nazionale della Previdenza Sociale, INPS, is the authority entrusted with the supervision of the application of the laws and regulations concerning the sickness benefit. The supervising Ministries are: the Ministry of Labour and Social Policy and the Ministry of Economy and Finance;

d)   the benefit payment is reviewed according to the changes in the cost of living but varies according to earnings;

e)   please attach copies of the laws and regulations referred to in the present report. If reports on the application of the legislation are submitted to a national authority, please supply a copy of the most recent report (Ministero del Lavoro);

f)    the Italian Government deems it more convenient to ratify the revised Code instead of ratifying the parts of the current one that have not been ratified so far (Ministero del Lavoro);

g)   all the provisions of the Code are covered by the Italian legislation.

PART X

SURVIVORS’ BENEFITS

Law References

-              R.D.L. No. 636 of 14th April 1939,

-              Law No. 898 of 1st December 1970

-              Law No. 335 of 8th August 1995

-              Law Decree No. 98 of 6th July 2011, converted with amendments into Law No. 111 of 15th July 2011

-              Judgement, No. 174/2016 of the Constitutional Court

Protection is provided for by laws and regulations in the Italian Social Security legislation under the compulsory scheme for Old age, Invalidity and Survivors’ benefits.

Scope

Family members entitled to survivors' pension:

-              spouse, even if separated; if he is separated by charge, the survivors' pension is granted only if he is entitled to alimony by a Court Judgment;

-       the divorced spouse entitled to alimony;

-              children, (legitimate, foster, natural, legally recognised, designed under an affiliation order, born from a previous marriage of the other spouse), that at the time of the insured's death, were minors, students or dependent disable. No limit age is required if disabled;

-              nephews, nieces, or grandchildren minor, who were dependent on the deceased ancestor;

in absence of the spouse, children and nephews:

-              parents older than age 65 without entitlement to a pension who were dependent on the deceased, and in their absence, unmarried disable  brothers and sisters who were dependent on the deceased and without entitlement to a pension;

Requirements

In case of death of an insured worker or pensioner, his/her family members are entitled to claim survivor's benefits, which is of two kinds:

- survivor's pension, (pensione di reversibilità) if the deceased was a pensioner receiving an old-age, seniority, or disability pension;

- indirect pension, (pensione indiretta), if the deceased was working at the time of death. In this case, the deceased must have accrued, at least, 15 years of contributions or 5 years of contributions, including 3 in the last 5 years before death.

If the above requirements are not satisfied a lump sum is granted to the survivors namely:

- death grants (indennità per morte) to survivors of deceased workers, insured by 31^st December 1995, when:

-       the deceased was not entitled to a pension;

-       none of the survivors satisfied all the requirements to indirect pension;

-       in the 5 years preceding the date of death is paid at least one year of contributions

-   Lump sum (indennità una-tantum)  to survivors of deceased workers, insured after 31^st December 1995, when:

-       Insurance and contribution requirements for indirect pension are not satisfied;

-       survivors are not entitled to pensions for accidents at work or occupational disease, in consequence of the death of the insured;

-       survivors’ incomes do not exceed the ceiling stated for social allowance (€5,824.91 annual income single household - €11,649.82 annual income couple household - years 2015 and 2016).

This benefit is subject to decennial year limitation.

Level of the benefit

The amount of survivor’s benefit is equal to a percentage of the pension received by the deceased or, if the deceased was not yet pensioner, the pension to which he/she would have been entitled to upon retiring.

Those percentages, based on the amount of the worker's pension, vary according to the survivor that is claiming the benefit.

The amount of pension to be paid is established as below:

CLAIMANT	PERCENTAGE of the deceased’s pension due
only the spouse*	60%
only a child, without a spouse	70%
spouse and one child, or two children without a spouse	80%
spouse and two or more children, or three or more children without a spouse	100%
any other entitled relative different from the spouse, children or nephew	15%

In any case, the sum of all shares may not exceed 100% of the pension to which the deceased worker would have been entitled.

ILO TECHINCAL NOTE

Part X (Survivors’ benefit),

Articles 62(a) and 63(5) of the Convention)

Art. 18, § 5 of the Law Decree No. 98 of 6th July 2011, converted with amendments into Law No. 111 of 15th July 2011, states reduction to survivors' pensions with starting effective date from 01st January 2012.

In case the worker entitled to pension:

-              married at the age of 70 or older;

-              was 20 years older than his/her spouse;

-              the marriage has lasted less than 10 years;

The amount of the survivor’s pension is reduced by 10% for each year of marriage lacking to 10. This provision does not apply in case of children minor of the age of 18, of students, or disable.

On this topic, the ILO Committee of Experts noted that this provision may substantially reduce the level of pension due to a childless widow who has reached a sufficiently advanced age of between 50 and 60 years when she might be reasonably presumed to be incapable of self-support. The Committee asked the Government to explain the motives and indicate whether the phenomenon of such marriages has become so widespread in the country that it required adoption of a special legislation.

For the purpose of clarify the genesis of the provision, it should be noted that Art. 18, § 5, of Legislative Decree. No. 98 of 2011, was framed in a financial stabilization manoeuvre which included several measures to limit social security spending.

The intervention of the legislator aimed to mitigate the phenomenon of marriages "of convenience".

The ratio of such restrictive measure lay in the assumption that marriages contracted by those who have more than seventy years with a person 20 years younger aim to defraud the national Treasury, if there are no minor children, students or  disables.

But Judgement, No. 174/2016, the Constitutional Court declared the illegitimacy of Art. 18, § 5, of the Law Decree No. 98of 6^th July 2011, since the application of that provision is set up as detrimental to the principles set out in Art. 3, § 2; Art. 29, § 2, Art. 36, § 1, and Art. 38, § 2 of the Italian Constitution.

Non-aggregability with the beneficiary’s income

From September 1^st, 1995, the survivors pension is calculated taking into account the income of the survivor (spouse, or, in the absence of children and spouse, parents or brothers and sisters work disabled). The pension amount is subject to a percentage reduction based on the following means test:

The means test is not applicable to children younger than 18, to students or to persons with disability.

Survivors’ benefits are reviewed according to the changes in the cost of living on a yearly basis starting from the 1^st January, like all other benefits provided for within the scope of the social security compulsory pension schemes.

Survivor pension ceases on remarriage and a lump sum is paid.

Survivors’ pension is suspended for children younger than 18 when they turn 18 years old, if they do not continue their studies or if they are employed, end their studies or they go beyond their legal degree course; in any case after they turn 26 years old.

STATISTICAL DATA SURVIVORS’ BENEFITS

Article 60

2. It has been referred to Art. 60, § 2

The methods of the reduction are described in previous section.

1. It has been referred to subparagraph (a) of Art. 61

2. The category of protected persons identified is that of survivors of private employees

3. Pursuant to Art.74, TITLE I

A.  Number of private protected employees (Year 2015) (Source: INPS, Preliminary budget 2016)	13.543.000
B.  Total number of employees (average 2015) is: (source: ISTAT, updated survey on the work force)	16.988.000
C.   Percentage between the number of private employees insured INPS (A) and the total of employees (B)	79,72%

D. Does not occur

Article 62

Pursuant Art. 65, TITLE I

1. It has been referred to Art. 65

Art. 65 - Title I

1. As regards the calculation rules, see the previous section. In the cases envisaged in § 3 does not recur Art. 65

B.   Standard beneficiary, third level metal worker, Art. 65, § 6, letter b)

The choice of the standard worker and the determination of the reference wages is exposed in the technical note.

C. Yearly salary of standard beneficiary:

YEAR	YEARLY SALARY
2015	€ 22.709,33
2014	€ 22.395,79

1. The annual salary does not change in relation to the worker's region
2. Does not occur

Article 62

Pursuant Art.65, TITLE IV

CASE 1:

Survivors of the insured - Contribution related system

Starting effective date= 1^st January 2016, Age = 40 years, insurance contribution = 15 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)		780	15
Share pension D	342.19	780	15
Gross monthly amount of the deceased	342.19
Gross yearly amount of the deceased	4,448.47
Widow gross annual pension amount (60%)	2,669.08
Gross annual pension amount for each son (20%)	889.69
Surviving nucleus gross annual pension amount (100%)	4,448.47

Case 2:

Survivors of the insured - Mixed system

Starting effective date= 1^st January 2016, Age = 40 years and insurance contribution = 25 years

	Euro	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Gross monthly amount	634.35	1.300	25
Gross yearly amount	8,246.55
Widow gross annual pension amount (60%)	4,947.93
Gross annual amount pension for each son (20%)	1,649.31
Surviving nucleus gross annual pension amount (100%)	8,246.55

E. Monthly amount of family allowances granted to a male worker one income household with a spouse and two children.

- period 1/1/2016 - 31/12/2016 (See Annex No. 1)

- Household yearly income refers to the previous calendar year starting from 1^st July of each year.

	Monthly
period 1/1/2016 - 31/12/2016 4 components - Earning 2014 in the range 22,323.00 – 22,438.05	€182.50
period 1/7/2016 - 31/12/2016 4 components  - Earning 2015 in the range 22,668.18 – 22,783.24	€179.25

F. Allowance monthly amount for a surviving household in the year of retirement effective starting date

- period 1/1/2016 - 31/12/2016 (See Annex No. 1)

- Household yearly income refers to the previous calendar year starting from 1^st July of each year.

	Monthly
period 1/1/2016 - 31/12/2016 3 components - Earning 2014=0	€258.33
period 1/7/2016 - 31/12/2016 3 components - Earning 2015=0	€258.33

G. Percentage of the survivors’ household income and that one of the deceased worker

		Years	%
Case 1	Survivors’ pension	15	30.3
Case 2	Survivors’ pension	25	45.6

Article 62

Pursuant Art.65, TITLE V

Female worker’s income without charge on family with wage equal to the third level metal worker (See above)

D. Benefit Amount according to the Art. 63, § 1, letter a)

CASE 1

Survivors of the insured - Contribution related system

Starting effective date= 1^st January 2016, Age = 40 years, insurance contribution = 15 years

	(Euro)	insurance contribution per week	insurance contribution per year
Share pension A		0	0
Share pension B		0	0
Share pension C (from 1996 onwards)		780	15
Share pension D	342.19	780	15
Gross monthly amount of the deceased	342.19
Gross yearly amount of the deceased	4,448.47
Widow gross annual pension amount (60%)	2,669.08
Gross annual amount pension for each son (20%)	889.69
Surviving nucleus gross annual pension amount (100%)	4,448.47

Case 2:

Survivors of the insured - Mixed system

Starting effective date= 1^st January 2016, Age = 40 years and insurance contribution = 25 years

	(Euro)	insurance contribution per week	insurance contribution per year
Share pension A	68.01	104	2
Share pension B	102.06	156	3
Share pension C (from 1996 onwards)	464.28	1.040	20
Gross  monthly amount	634.35	1.300	25
Gross  yearly amount	8,246.55
Widow gross annual pension amount (60%)	4,947.93
Gross annual amount pension for each son (20%)	1,649.31
Surviving nucleus gross annual pension amount (100%)	8.246,55

G. Percentage of the survivors’ household income and that one of the deceased worker

		Years	%
Case 1	Survivors’ pension	15	19.6
Case 2	Survivors’ pension	25	36.3

2. Does not occur

Article 62

Pursuant Art.65, TITLE VI

1.    As regards the method of adjustment of benefits see above

2.    Variation in wages and the cost of living.

	Period taken into account	Changes in the consumer price index for families of workers and employees (Excluding tobacco)	Index of gross wages per AWU (final values)
A.	Beginning of year 2014 (monthly average)	107.2	110.48
B.	End of period 2015 (monthly average)	107.1	112.03
C.	percentage variation B/A	-0.1%	1.4%

3.    Pension benefits variation (Minimum)

	Period taken into account	minimum income supplement (definitive values)
A.	Beginning of year 2014 (monthly average)	€500.88
B.	End of period 2015 (monthly average)	€501.89
C.	percentage variation B/A	0.2%

CONTRIBUTION RATE

GENERAL COMPULSORY SCHEME

1. Employee (private worker and civilian servants)

The upper annual earnings limit is equal to € 100,324 as provided for by Art. 2 of Law No. 335/1995, for insured people who have registered with compulsory pension schemes starting from January 1996 and/or fall under the defined-contribution scheme.

For insured people who have registered before the 1^st January 1996 the contribution is calculated on the entire earning.

The lower earnings limit for crediting compulsory and deemed contribution is equal to 40% of minimum income supplement that for 2016 is of €501.89.

Only for civil servants, upper annual earnings limit provided by Art. 3a, § 11, Legislative Decree No. 502/1992, as integrated by Legislative Decree No. 229/1999, is €182.874 for 2015 and 2016.

Contribution rate: 33% (employers: 23.81%; workers: 9.19%).

The lower daily earnings limit is adjusted to €47.68. The conventional remuneration is equal to €26.49.

Since as early as January 1993, an additional contribution rate of 1% is on charge of all employees for the part of earnings exceeding the limit of the first band of pensionable earnings (€46,123.00) to support pension funds with a contribution rate lower than 10%. Therefore, additional contribution of 1% must be applied on the part of earnings exceeding the limit of the first band of pensionable earnings (€ 46,123.00) equal to €3.844,00 monthly.

Year 2016	EUR
Minimum pension	501.89
Monthly limit for the accrued contributions (40%)	200.76
Yearly limit for accrued contributions, rounded to the nearest unit of (€200.76 x 52).	10,440.00

During the current year, will continue to apply the solidarity contribution introduced by Law. No. 214/2011 on charge of insured and pensioners registered with in Pension fund for employees (FPLD) (Ex-railway and tramway workers Fund, Ex-telephone Fund, Ex-INPDAI, Ex-civil aviation flight crews). For employees the solidarity contribution rate is fixed to 0.50% of taxable income for all referred period (1^st January 2012 and until 31^st December 2017).

The amount of the compulsory maternity benefit financed through the State budget is equal to €2,086.24 for 2016.

TABLE ---

CONTRIBITION RATES

INDUSTRY in general (enterprises with maximum 15 employees)

CSC 1.XX.XXwith C.A. 1S and CSC 1.13.06-1.13.07- 1.13.08 with C.A. 3N and 1S

 CONTRIBUTION ITEMS                                                                     

                                                                                                            EMPLOYMENT STATUS

           

                                                                             Workers     Employees    Travellers   Executives

                                                                                                                       door-to-door

                                                                                                                     salesmen

Pension Fund                                                            33.00             33.00            33.00           33.00

New ordinary unemployment benefit (NASpI):        

                                   Contrib. ex art.24 LAW88/1989                        1.31             1.31              1.31             1.31

           

                                   Contrib. ex art.25 L.845/1978    0.30             0.30              0.30             0.30

Guarantee Fund for Severance Pay (TFR-L.297/1982)      0.20             0.20              0.20             0.40

Unique Fund for Family Allowances (CUAF) (*)           0.68             0.68              0.68             0.68

Ordinary income support benefit (CIG)                       1.70             1.70              1.70

Extraordinary income support benefit (CIGS)               -                    -                     -                   -

Outplacement benefit                                                  -                    -                     -                   -

Sickness benefit                                                         2.22                -                     -                   -

Maternity benefit                                                        0.46             0.46              0.24             0.46

 

TOTAL (permanent workers)                                   39.87           37.65             37.43          36.15

 

New ordinary unemployment benefit (NASpI)

Supplem. Contrib. Art. 2, c. 28, L. 92/2012                 1.40             1.40               1.40           1.40

TOTAL (fixed-term workers)                                    41.27              39.05          38.83          37.55

  of which of employees’ share                                  

Pension Fund                                                              9.19               9.19              9.19            9.19

Extraordinary income support benefit (CIGS)                   -                      -                     -                 -

Exemption granted for the sector: 1.80%

(*) CUAF…………….         2.48-1.80=0.68%

Note:

If the employee allocates, totally or partially, the severance pay (TFR) to supplementary pension schemes or to the Treasury Fund, the employer can benefit, as a compensatory measure, of a contribution exemption equal to the percentage which would have been accrued if the severance pay had not been allocated in the supplementary pension scheme or in the Treasury Fund. This exemption shall be applied on contributions by considering a priority order: family allowances, maternity benefits, unemployment benefits and, lastly, on other contributions due to INPS.

TABLE --

CONTRIBITION RATES

INDUSTRY in general (enterprises with over 15 and less than 50 employees)

CSC 1.XX.XXwith C.A. 1S and CSC 1.13.06-1.13.07- 1.13.08 with C.A. 3N and 1S

CONTRIBUTION ITEMS                                                                     

                                                                                                                     EMPLOYMENT STATUS

                                                                                Workers     Employees    Travellers     Executives

                                                                                                                       door-to-door

                                                                                                                       salesmen

Pension Fund                                                                  33,00             33,00           33,00           33,00

New ordinary unemployment benefit (NASpI):          

                                      Contrib. ex Art.24 L.88/1989         1,31                1,31            1,31             1,31

 

                                     Contrib. ex Art.25 L.845/1978        0,30                 0,30            0,30            0,30

Guarantee Fund for Severance Pay (TFR-L.297/1982)             0,20                 0,20            0,20            0,40

Unique Fund for Family Allowances (CUAF) (*)                 0,68                 0,68            0,68            0,68

Ordinary income support benefit (CIG)                             1,70                 1,70            1,70                 -

Extraordinary income support benefit (CIGS)                   0,90                 0,90            0,90                 -

Outplacement benefit                                                      0,30                 0,30            0,30            0,30

Sickness benefit                                                                2,22                    -                  -                   -

Maternity benefit                                                              0,46                 0,46            0,24            0,46

TOTAL (permanent workers)                                       41,07                   38,85         38,63          36,45

New ordinary unemployment benefit (NASpI)

Supplem. Contrib. Art. 2, c. 28, L. 92/2012                        1,40                           1,40            1,40             1,40

TOTAL (fixed-term workers)                                           42,47              40,25          40,03           37,85

of which of employees’ share                                      

Pension Fund                                                                    9,19                  9,19             9,19         9,19

Extraordinary income support benefit (CIGS)                       0,30                  0,30             0,30            -

Exemption granted for the sector: 1.80%

(*) CUAF…………….  2,48 -  1,80 =0,68%

Note:

If the employee allocates, totally or partially, the severance pay (TFR) to supplementary pension schemes or to the Treasury Fund, the employer can benefit, as a compensatory measure, of a contribution exemption equal to the percentage which would have been accrued if the severance pay had not been allocated in the supplementary pension scheme or in the Treasury Fund. This exemption shall be applied on contributions by considering a priority order: family allowances, maternity benefits, unemployment benefits and, lastly, on other contributions due to INPS.

TABLE --

CONTRIBITION RATES

INDUSTRY in general (enterprises with more than 50 employees)

CSC 1.XX.XX and CSC 1.13.06-1.13.07- 1.13.08with C.A. 3N

CONTRIBUTION ITEMS                                                                     

                                                                                                              EMPLOYMENT STATUS

                                                                       Workers     Employees    Travellers     Executives

                                                                                                            door-to-door

                                                                                                                salesmen

Pension Fund                                                        33,00             33,00             33,00            33,00

New ordinary unemployment benefit (NASpI):

Contrib. ex Art.24 L.88/1989                                    1,31               1,31                1,31              1,31

 

Contrib. ex Art.25 L.845/1978                                  0,30               0,30                0,30               0,30

Guarantee Fund for Severance Pay (TFR-L.297/1982)   0,20               0,20                0,20               0,40

Unique Fund for Family Allowances (CUAF) (*)       0,68               0,68                0,68               0,68

Ordinary income support benefit (CIG)                  2,00               2,00                2,00                 -

Extraordinary income support benefit (CIGS)           0,90               0,90                0,90                 -

Outplacement benefit                                          0,30                0,30               0,30              0,30

Sickness benefit                                                  2,22                   -                    -                   -

Maternity benefit                                                  0,46                0,46               0,24              0,46

TOTAL                                                                    41,37              39,15           38,93           36,45

of which of employees’ share                                      

Pension Fund                                                          9,19                9,19              9,19               9,19

Extraordinary income support benefit (CIGS)                0,30                0,30              0,30                 -

Exemption granted for the sector: 1.80%

(*) CUAF………    48 -  1,80  =    0,68%

Note:

If the employee allocates, totally or partially, the severance pay (TFR) to supplementary pension schemes or to the Treasury Fund, the employer can benefit, as a compensatory measure, of a contribution exemption equal to the percentage which would have been accrued if the severance pay had not been allocated in the supplementary pension scheme or in the Treasury Fund. This exemption shall be applied on contributions by considering a priority order: family allowances, maternity benefits, unemployment benefits and, lastly, on other contributions due to INPS.

Contributions for ordinary earnings supplement (CIGO)

Law No. 183/2014, Art. 1, § 2, letter a), point 6 states criteria for reduction and a redistribution of contributions for financing the benefit and a distinction of them among the various sectors according to the effective use.

Additional contribution

Law No. 183/214 establishes a greater involvement of the firms that receive the benefit and lays down an additional contribution to be borne by companies that apply for income support benefit. The additional contribution is no longer commensurate with the number of staff – therefore based on a criterion of size – but is now connected with the effective use of the benefit. The additional contribution therefore is higher when the use of income support benefits increases. Specifically, the contribution is:

a) 9% of the total wage that the worker would have received for the hours not worked in relation to the periods of ordinary and extraordinary income support used as part of one or several measures up to an overall limit of 52 weeks in a mobile five-year period;

b) 12% beyond the limit specified in letter a) and up to 104 weeks in a mobile five-year period;

c) 15% beyond the limit specified in letter b) in a mobile five-year period.

The modification to the additional contribution must naturally be placed in relation to measures concerning the reduction in the ordinary contribution.

This contribution is not owed for CIGO benefits granted for unavoidable events, by companies placed under insolvency proceedings.

The new provisions apply to income support benefits as from 24^th September 2015, the date in which the Legislative Decree 148/2015 entered into force.

Extraordinary earnings supplement (Cassa Integrazione Guadagni Straordinaria - CIGS) Contribution

The current rate of ordinary contributions is equal to 0.90% of taxable wage for those workers entitled to the CIGS. 0.60 per cent is charged to the Company or the political party and 0.30 per cent is charged to the employee.

Besides on charge of the company or of the authorized political parties is the additional contribution stated by Art. 5 of Legislative Decree No. 148/2015, already mentioned in the CIGO section.

2. Self-Employed

2.1 Artisans and traders

In 2016 for artisans and traders the lower earnings limit for IVS (Invalidity, old age and survivors insurance) contribution is €15,548.00

The upper yearly earning to be taken into consideration for IVS contribution (Invalidity, Old Age and Survivors insurance) is €76,872.00 for insured people already registered before 1^st January 1996 and €100,324.00 for those registered after the 1^st January 1996.

The rate contribution for artisans and traders is equal to:

	Artisans	Traders
holders of all ages and adjuvants / assistants over the age of 21 years	23.10%	23.19%
holders of all ages and adjuvants / assistants under the age of 21	20.10%	20.19%

Insured registered with in the management of the trading activities pay an extra contribution rate of 0.09% as stated by Art. 5 of Legislative Decree No. 207/1996 to ensure compensation in case of permanent cessation of commercial activity.

In addition, by the participants to craftsmen and traders scheme is due a contribution for maternity benefits, of €0.62 monthly amount equal to €7.44 per yearly as a result of the provisions of Art. 49, § 1 of Law No. 488 of 23^rd December 1999.

It is pointed out, furthermore, that article 1, paragraphs 76-84, of Law No. 190/2014 (Stability Law for 2015) introduces a new preferential contribution system for individuals who satisfy requirements and are in the conditions set out in § 54 and subsequent paragraphs.

The preferential system in question, which is optional and accessible by application only, provides that contributions for artisans and traders scheme are calculated as a percentage of the flat-rate income, as set by the Internal Revenue Agency, without applying the minimum taxable level as provided for by article 1, § 3, Law No. 233 of 2^nd August 1990.

Successively, Art. 1, § 111, Law No. 208/2015, (Stability Law for 2016) reformulated criteria and characteristics of the preferential contributory scheme. While requirements are the same fixed by the previous Stability Law, contribution is reduced by 35% both on income under the lower limit than on the eventually exceeding income. 

 2.2 Self-employed fishermen

Self-employed fishermen and members of cooperatives of small-scale fisheries as per Law No. 250 of 13 March 1958:

Year 2016	Conventional wage
Measured on a per-day basis	€26.49
Measured on a monthly (25 days x 26,49) basis	€662.00
Contribution rate	€14.90%
Monthly contribution calculated by applying the contribution rate to the conventional remuneration i	€98.64
Yearly maternity contribution (0,62 x 12)	€7.44

2.3 Workers registered to the Special Fund for self-employed (Gestione separata)

Art. 2, § 57 of Law No. 92 (Note 1) of 28 June 2012 has provided that the contribution rate and computation for collaborators and similar figures, registered exclusively on Special Fund for self-employer referred to in Art. 2, § 26 of Law No. 335/95, is to be raised to 31 % for the year 2016.

For self-employed workers with a fiscal status for the purposes of Value-Added Tax (VAT), registered under the INPS Special Fund for self-employed, and who are not registered under other mandatory management pension fund, Art. 1, § 203 of Law No. 208 (Note 2) of 28th December 2015 has confirmed the contribution rate (referred to in Article 1, § 79, of Law No. 247 of 24th December 2007 and subsequent amendments), of 27% even for the year 2016.

For those who are already retired or insured through other mandatory pension funds, Art. 1, § 491 of Law No. 147 of 27th December 2013 (Stability Law 2014) has amended the provisions under the combined Art. 2, § 57 of Law No. 92 of 28th June 2012, and Art. 46-bis, § 1(g), of Decree Law No. 83 of 22^nd June 2012, converted with amendments by Law No. 134 of 07^th August 2012; consequently, the contribution rate for 2016 for the above-mentioned categories is set at 24 %.

It is confirmed an additional contribution rate of 0.72% to finance maternity, family allowance, sickness benefits and hospitalization and parental leave.

Therefore contribution rate for Workers registered with the Special Fund for self-employer for 2016 are:

Professionals	Contribution rate %
Insured not registered with in other forms of compulsory social security scheme	27.72 (27 IVS+0.72 additional contribution rate)

Freelancers and similar contracted hired	Contribution rate %
Insured not registered with in other forms of compulsory social security scheme	31.72 (31.00 IVS + 0.72 additional contribution rate)

Rate is equal to 24%

The minimal income for 2016, stated from Art. 1, § 3 of the Law No. 233/90, is equal €15,548.00 while upper annual income, stated by Art. 2, § 18, of Law No. 335/95, is equal to €100,324.00.

The minimum annual contribution are calculated as follows:

Minimum yearly income	RATE %	Minimum yearly contribution
€15,548.00	24	€3,731.52
€15,548.00	27.72	€4,309.91 (IVS 4,197.96)
€15,548.00	31.72	€4,931,83 (IVS 4,819.88)*

* For co-worker and similar figures  who apply contribution rate equal to 31.72 %, in the case where the above mentioned  minimal is not reached by the end of the year, it will be accrued a number of months corresponding to the contribution paid (pursuant to Article 2, § 29, of Law No. 335/95).

3. Show Business Industry workers

Contribution rate for IVS: 33%, (employers: 23.81%; workers: 9.19%)

Only for Terpsichore and dancers, the total contribution rate is 35.70%, (employers: 25.81% workers, 9.89%)

3.1 Workers registered to the compulsory schemes from 1^st January 1996

For the year 2016 the upper annual earnings ceiling is € 100,324 is to be taken into consideration in order to determine both the contribution and benefit calculation basis, as provided for by Article 2, § 18 of Law No. 335/1995.

Legislative Decree No. 182/1997 on article 1, § 14 states a solidarity contribution rate of 5% (2.50% for employers and 2.50% for workers) for the above mentioned annual earning exceeding the upper ceiling (€ 100,324.00).

Law No. 438/92 provides an additional contribution rate of 1% on charge of the workers. For 2016 the lowest taxable earning band is €46,123.00 annually (that divided in 12 months is equal to €3,844.00) and the upper taxable earnings band is €100,324.00 annually.

3.2 Workers registered to the compulsory schemes before 1^st January 1996

The taxable upper daily ceiling earning is equal to €731.00. Consequently, the daily earning bands and the related upper ceilings are adjusted as follows:

2016
Daily earning bands		Taxable upper daily ceiling	Days of credited contribution
From Euro	to Euro	Euro
731.01	1,463.00	731.00	1
1,463.01	3,657.00	1,463.00	2
3,657.01	5,851.00	2,194.00	3
5,851.01	8,045.00	2,925.00	4
8,045.01	10,239.00	3,657.00	5
10,239.01	13,164.00	4,388.00	6
13,164.01	16,090.00	5,120.00	7
16,090.01	over	5,851.00	8

Legislative Decree No. 182/1997 on article 1, § 8 provides a solidarity contribution rate of 5% (2.50% for employers and 2.50% for workers) for the taxable daily earning exceeding the upper ceiling, for the above mentioned bands.

For 2016, an additional contribution rate of 1% (on charge of the workers) on the part of earnings exceeding €148.00 up to the taxable daily earning exceeding the earnings band for the above mentioned bands.

Sickness contribution

The upper daily earnings limit to be taken into consideration in order to determine the sickness benefit insurance contributions for the temporary workers is equal to € 67.14 for 2016.

4. Professional Sportsmen

4.1 Workers registered to the compulsory schemes from 1^st January 1996

For 2016 the upper annual earnings ceiling is €100,324 is to be taken into consideration in order to determine both the contribution and benefit calculation basis, as provided for by Art. 2, § 18 of Law No. 335/1995.

Law No. 438/92 provides an additional contribution rate of 1% on charge of the workers. For 2016 the lowest taxable earning band is €46,123.00 annually (that divided in 12 months is equal to €3,844.00) and the upper taxable earnings band is €100,324 annually.

Legislative Decree No. 166/1997 on Article 1, § 4, states a solidarity contribution rate of 1,2% (0.60% for employers and 0.60% for workers) due for the annual earnings exceeding €100,324.00 up to the yearly amount of €731,362.00.

4.2 Workers registered to the compulsory schemes before 1^st January 1996

The taxable upper daily ceiling earning is €322.00.

A solidarity contribution rate of 1.2% (0.60% for employers and 0.60% for workers) is due for the daily earning exceeding the amount of €322 up to the daily ceiling of €2,344.00 (Article 1, § 3 of Legislative Decree No. 166/1997).

An additional contribution rate of 1% is due (on charge of the workers) on the part of earnings exceeding €148.00 and up to the upper ceiling of €322.00 for the year 2016.

APPENDIX

ILO TECHNICAL NOTE

Answers to the experts Committee (Ecss) observations regarding the choice of the standard employee and the determination of the reference wage.

1     - Standard employee outline (Art. 65 point 6 and Art. 66 point 6)

Art. 65, point 6, (b)

According to point 6, (b) and the following point 7 of this Article, the skilled male employee has been chosen within the workers of the "Manufacture of fabricated metal products, except machinery and equipment” sector, in which there is the highest number of employees in the manufacturing area.

Art. 66, point 6, (b)

According to point 6, (b) and subsequent point 7 of this Article, the unskilled male employee has been chosen within the workers of the "Manufacture of fabricated metal products, except machinery and equipment” sector, in which there is the highest number of employees in the manufacturing area.

The “INPS Statistical Observatory on employees" for 2014 (the most recent), as reported in the table below, provides statistical support to the choices in reference.

The manufacturing activities listed in the table refer to the economic activities classification ISTAT ATECO 2002.

The reference category used is "Manufacture of fabricated metal products, except machinery and equipment”, presents a higher number of employees than other categories and it can be compared with the similar category "35, Manufacture of metal products, except machinery and transport equipment”, contained in the Addendum 1 of the Code (International standard industrial classification of all economic activities).

MANIFACTURING ACTIVITIES WORKERS	NUMBER
	MEN	WOMEN	TOTAL
Manufacture of fabricated metal products, except machinery and equipment	377,213	42,365	419,578
Manufacture of Machinery and mechanical appliances	209,229	26,170	235,399
Food and beverage industries	161,973	93,967	255,940
Manufacture of rubber and plastic products	86,195	25,827	112,021
Manufacture of non-metallic minerals products	84,856	11,003	95,859
Manufacture of furniture; other manufacturing industries	83,765	28,778	112,543
Metallurgy	78,286	4,098	82,385
Manufacture of electrical machinery and apparatus n.c.a.	77,887	20,947	98,834
Manufacture of motor vehicles, trailers and semi-trailers	63,933	12,535	76,468
Manufacture of chemicals and man-made fibers	59,956	13,569	73,524
Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials	57,777	6,891	64,668
Tanning and dressing of leather; manufacture of travelling articles, luggage, handbags, saddlery, harness and footwear	52,746	46,209	98,954
Textile industries	45,124	45,519	90,642
Manufacture of other means of transportation	42,140	2,750	44,890
Manufacture of pulp paper, paper and paperboard and paper products	39,963	6,259	46,222
Publishing, printing and reproduction of recorded media	35,977	10,570	46,547
Manufacture of wearing apparel; preparation and dyeing of fur	31,114	79,830	110,944
Manufacture of medical, precision equipment, optical instruments, watches and clocks	26,771	17,575	44,346
Manufacture of radio, television and communications equipment	20,310	8,746	29,056
Recovery and preparation for recycling	12,857	989	13,846
Manufacture of coke, refined petroleum products and nuclear fuel	5,351	99	5,450
Manufacture of office machinery and computers	2,439	743	3,181
Tobacco Industry	248	156	404
TOTAL MANIFACTURING SECTOR	1,656,110	505,595	2,161,701

Source: INPS - Observatory on employees - YEAR 2014

2     - Determination of the reference wages

(Art. 65 point 9 and Art. 66 point 7 – reference standards for periodical payments)

The skilled and unskilled male workers’ wages, referred to in paragraphs above, have been determined on the basis of the Decree of the Ministry of Labour and Social Policy, dated 3^rd April 2015, which defines the average labour cost for workers and employees who are employed in private metal industry enterprises which is the reference manufacturing activity, used to the worker-type and is included in contractual category (see the attached n. 3 Decree of the Ministry of Labour and Social Policy, dated 3^rd April 2015).

More in particular, it have been considered the annual wages, including additional charges such as paid holidays and thirteenth month payment, (TOTAL "A" + TOTAL "B") related to a manufacturing sector worker in the level I (typical unskilled male worker in manufacturing) and level III (typical skilled male worker in manufacturing).

Furthermore, on the basis of the INPS observatory for statistical data (see table below), a correction of 2.1% has been applied to balance the specific gender wage gap due to gender differences.

MANIFACTURING ACTIVITIES WORKERS
manufacture of fabricated metal products, except machinery and equipment	NUMBER			GROSS AVERAGE WAGES			% VARIATION IN RESPECT TO THE AVERAGE
	Men	Women	Total	Men	Women	Total	Men	Women
	377,213	42,365	419,578	22,662,44	17,919,73	22,190,12	2,1%	-19,2%

Source: INPS - Observatory on employees - YEAR 2014

As from the 2015 reference wage, respectively € 18,563.65 (unskilled) and € 22,709.33 (skilled), the wages of the whole working life have been backwards developed by applying the change rates of the gross earnings indicators for ULA (ISTAT) in the manufacturing sector.

Falling that for more dated wages, (gross wages and wages referring back to a long time ago) a proxy has been adopted, consisting of the consumer price index variation for workers’ and employees’ families, increased of the 1.0%. This parameter has been estimated according to the contractual dynamics of the last 15 years.

It is interesting that the wage amount of the INPS observatory is very close to the value determined on the basis of the ministerial table.

YEAR	skilled manual male worker (level III)	unskilled manual male worker (level I)
2015	22,709.33	18,563.65
2014	22,395.79	18,307.35
2013	21,913.69	17,913.26
2012	21,421.01	17,510.52
2011	20,837.56	17,033.58
2010	20,191.43	16,505.41
2009	19,396.19	15,855.34
2008	19,015.87	15,544.45
2007	18,197.00	14,875.07
2006	17,822.72	14,569.12
2005	17,022.66	13,915.11
2004	16,510.82	13,496.71
2003	15,952.48	13,040.30
2002	15,427.93	12,611.51
2001	14,993.13	12,256.08
2000	14,570.58	11,910.67
1999	14,077.86	11,507.89
1998	13,721.11	11,216.27
1997	13,347.38	10,910.77
1996	12,983.83	10,613.59
1995	12,377.34	10,117.82
1994	11,632.84	9,509.23
1993	11,089.46	9,065.04
1992	10,541.31	8,616.96
1991	9,907.25	8,098.65
1990	9,224.63	7,540.64
1989	8,613.10	7,040.75
1988	8,004.74	6,543.45
1987	7,551.64	6,173.07
1986	7,151.17	5,845.71
1985	6,677.10	5,458.18
1984	6,092.24	4,980.09
1983	5,459.00	4,462.45
1982	4,706.03	3,846.94
1981	4,011.96	3,279.57
1980	3,351.68	2,739.82
1979	2,745.03	2,243.91
1978	2,352.21	1,922.80
1977	2,074.26	1,695.59
1976	1,741.61	1,423.67
1975	1,482.22	1,211.63
1974	1,253.99	1,025.07