Questions on the new provisions on early retirement introduced by the decree-law of 28 January 2019, n. 4, converted with amendments by law 28 March 2019, n. 26. Clarifications.
Foreword
Following the circular no. 11 of 29 January 2019, with this message we provide a collection of answers to some questions raised in relation to the new provisions on early retirement introduced by the decree-law of 28 January 2019, n. 4, converted, with amendments, by the law of 28 March 2019, n. 26. 1. Pension quota 100 (article 14 of decree-law no. 4/2019)
1.1 Military personnel of the Armed Forces, personnel of the Police and Prison Forces, operational personnel of the National Fire Brigade and personnel of the Financial Police
Question
Possibility of accessing the 100 quota pension for persons who have carried out work activities with a qualification other than that of military personnel of the Armed Forces, personnel of the police forces and penitentiary police, operational personnel of the National Fire Brigade and personnel of the Finance Police. Possibility for these subjects to valorise the contribution paid or credited for carrying out the work activity with the qualification of military personnel of the Armed Forces, of personnel of the police forces and penitentiary police, of operational personnel of the National Corps of firefighters and of staff of the Finance Police.
Explanation
Persons who have carried out their last work activity as military personnel of the Armed Forces, personnel of the Police and Prison Forces, operational personnel of the National Fire Brigade and personnel of the Financial Police cannot access to the pension quota 100. Those who have carried out the last work activity not having the status of “military” or equivalent, can access the quota 100 pension also by evaluating the contribution periods for service carried out with the aforementioned qualifications, if the same does not gave rise to the liquidation of another pension.
1.2 Holders of pension or war pension.
Question
Possibility for holders of a pension or war pension to obtain the 100 quota pension also with the accumulation of insurance periods.
Clarification
Holders of a tabular pension treatment, obtained during military service, and holders of a war pension, for whatever reason obtained, can access the 100 quota pension also by accumulating the insurance periods.
1.3 Verification of the contribution requirement of the 35 years useful for the retirement pension
Question
Possibility, for the purpose of completing the contribution requirement of 35 years useful for the right to retirement pension, to valorise the contribution credited during the periods of receipt of the new social insurance for employment (NASpI) allowance or to valorise the contribution paid or credited to all forms of social security in the event of accumulation of insurance periods.
Explanation
The contribution credited during the periods of receipt of the new social insurance for employment (NASpI) allowance is useful for the completion of the 38-year contribution requirement, but not also for the completion of the 35-year contribution requirement for retirement seniority. In fact, for the purposes of completing this last requirement, periods of illness and unemployment or equivalent periods are not useful (for example, periods of receipt of the indemnity of ASpI, Mini-ASpI, etc.). In the event of a pension with the accumulation of insurance periods,
1.4 Option for the contributory pension calculation system (Article 1, paragraph 23, of Law No. 335/1995)
Question
Possibility of cumulating the insurance periods and at the same time opting for the contribution calculation system for the 100 quota pension even in only one of the managements involved in the accumulation.
Clarification
In order to exercise the right of option for the contribution calculation system of the quota 100 pension with the accumulation of insurance periods, it is necessary that the interested party, in possession of the prescribed requisites (less than 18 years of contributions at 31 December 1995 and 15 years of contributions, of which at least 5 years since 1996) at each management involved in the accumulation, exercise the right of option in all the aforementioned managements involved in the accumulation.
1.5 So-called social APE indemnity holders
Question
Possibility for the so-called social APE indemnity holders to access the 100 quota pension.
Clarification
The social APE is incompatible with the ownership of a direct pension obtained in Italy or abroad. As clarified in paragraph 8 of circular no. 100/2017 “in the hypothesis in which the subject – beneficiary of a social APE – becomes the holder of a direct pension treatment and the indemnity is revoked from the starting date of the pension”. That is, the holder of the so-called social APE can receive the pension quota 100, but from the effective date of the aforementioned pension he can no longer receive the so-called social APE allowance.
1.6 Holders of financial advances as a pension guarantee (so-called
Question
Possibility for holders of a pension guarantee financial advance (so-called APE) to access the 100 quota
pension
. ‘APE the beneficiary submits an application for a 100-quota pension, the provisions of paragraphs 6 and 8 of circular no. 28/2018.
1.7 Subjects who have accrued the requisites for the right to other pension benefits
Question
Possibility of accessing the 100 quota pension even if, prior to the first effective date of the pension, the interested party has accrued the right to other pension benefits.
Clarification
The person concerned can get the pension quota 100 even if, before the first effective date of the pension, he has accrued the right to other pension benefits.
1.8 Pension quota 100 with the accumulation of insurance periods only at the Pension Fund for employees and / or at the special management of self-employed workers
Question
Possibility of accessing the pension quota 100 with the accumulation of insurance periods only at the Pension Fund for employees and / or o at the special managements of self-employed workers.
Clarification
In the presence of only contributions to the Employee Pension Fund and / or to the special management of self-employed workers, the accumulation of contributions held, for the purpose of completing the 38-year contribution requirement required for the achievement of the 100 quota pension, can only be realized based on the provisions of articles 20 and 21 of law no. 613/1966.
1.9 Extension periods for seafarers referred to in articles 24 and 25 of law no. 413/1984
Question
Possibility of exploiting the extension periods calculated pursuant to articles 24 and 25 of law no. 413/1984 for the purpose of completing the 38-year and 35-year contribution requirement net of periods of illness and unemployment or equivalent for the attainment of the quota 100 pension.
Clarification
The extension periods calculated pursuant to articles 24 and 25 of the law n. 413/1984 are useful for the completion of the 38-year and 35-year contribution requirement, net of the periods of illness and unemployment required for the attainment of the quota 100 pension
. 36, paragraphs 4 to 6, of law no. 413/1984
Question
Possibility, at the request of the interested party, to re-liquidate the pensions paid by the maritime pension pursuant to article 36 of law no. 413/1984 to the completion of the requisites foreseen for the pension quota 100.
Clarification
Paragraphs 4, 5 and 6 of article 36 of law no. 413/1984 provide that pensions paid on the basis of the provisions of articles 31, 33 and 34 of the same law, without the concurrence of the requisites provided for by the rules of the compulsory general insurance (AGO), are re-liquidated – following an application – upon the occurrence of the same requirements, taking the entire insurance position as a reference and applying the rules of the aforementioned compulsory general insurance. The amount of the re-liquidated pension cannot be less than that already in use. The insurance periods relating to work in any case performed after the date of re-settlement, referred to in paragraph 4 of the aforementioned article 36, will be considered useful according to the rules of AGO on the assessment of post-retirement periods. In this regard, it is clarified that the aforementioned provision refers to the ordinary benefits of the AGO and not to those for which the instituting regulations provide for a limited time frame within and not beyond which the prescribed requirements can be perfected, as in the case of the 100 quota pension. 1.11 Effective date of the pension quota 100 for persons who ceased from work prior to the date of submission of the relative application
Question
Effective date of the pension quota 100 for persons who, prior to the date of presentation of the relative application, have ceased from work or have terminated the employment relationship employed by a public administration.
Explanation
In order to identify the starting date of the pension treatment for persons who, prior to the date of submission of the relative application, have ceased to work, it is necessary to refer to the qualification most recently held as an employee of the public administrations, as an employee of subjects other than public administrations or self-employed workers (see circular no.11 of 29 January 2019, paragraph 1.3.3.). The subject, who has terminated the last employment relationship with a public administration prior to the date of submission of the pension application, maintains the status of “employee of the public administrations” as the last work activity carried out and attributable to a public administration referred to in article 1, paragraph 2, of Legislative Decree n. 165/2001; in this case, therefore, the right to the first effective starting date of the pension is obtained, for workers who have accrued the prescribed requirements by January 29, 2019, from August 1, 2019, for workers who complete the prescribed requirements from January 30, 2019 2019, after six months from the maturity of the prescribed requirements and in any case not before 1 August 2019.
1.12 Effective date of the pension quota 100 for workers most recently employed by employers not included in the category of public administrations referred to in article 1, paragraph 2, of Legislative Decree no. 165/2001
Question
Effective date of the pension quota 100 for workers most recently employed by employers not included in the category of public administrations referred to in article 1, paragraph 2, of Legislative Decree no. 165/2001, registered in the exclusive management.
Explanation
The effective date regime introduced by article 14, paragraphs 4, 5 and 6, of decree-law no. 4/2019 provides for a differentiation of the same in relation to the legal nature of the last employer and the pension management at the expense of which the pension is paid for the identification of the monthly or intra-monthly starting date of the same. Therefore, with reference to the subjects most recently employed by employers other than public administrations, referred to in Article 1, paragraph 2, of Legislative Decree no. 165/2001, the starting date of the pension is set for 1 April 2019, for those who have accrued the prescribed requirements by 31 December 2018 or after three months from the date of accrual of the prescribed requirements, after 31 December 2018. pension and infra-monthly,
1.13 Persons in possession of a pension
Question
Possibility of pension holders with pension funds other than those indicated in article 14, paragraph 1, of decree-law n. 4/2019 (for example, Fondo Enasarco, Professional Funds, etc.).
Explanation
The ownership of a pension paid by social security forms other than those indicated in article 14, paragraph 1, of decree-law no. 4/2019 (for example, Fondo Enasarco, professional funds, etc.) does not prevent the achievement of the 100 quota pension. . 4/2019 prevents the attainment of the 100 quota pension, even with the accumulation of insurance periods present in the other forms of social security indicated in the aforementioned article 14.
1.14 Increases in contribution seniority and revaluations of periods of work
Question Possibility of applying the provisions relating to the increase in the seniority of contributions and the revaluation of periods of work for the purpose of completing the contribution requirement for the right to a quota 100 pension.
Clarification
For the purposes of obtaining the pension quota 100, all provisions apply , from time to time in force, on the subject of increased contributions (for example, blind people, disabled by more than 74%, etc.) and reassessment of periods of work (for example, work performed with exposure to asbestos, etc.) for obtaining the early pension.
1.15 Evaluation of the contributory seniority for the achievement of the quota 100 pension calculated with the contributory system
Question Evaluation of the seniority in contributions for the purpose of completing the 38-year contribution requirement required for the achievement of the quota 100 pension calculated with the contribution system.
Explanation
For the purposes of calculating the 38-year contributory seniority required for the attainment of the quota 100 pension calculated with the contributory system, article 1, paragraph 7, of law no. 335/1995. Therefore, for the purposes of calculating the aforementioned contributory seniority: – seniority deriving from the voluntary continuation of contributions payments does not count; – the contribution credited for the periods of work prior to reaching the eighteenth year of age and multiplied by 1.5; – the notional contribution is valued, including that credited for periods of illness and unemployment or equivalent (for example, periods of receipt of the allowance of ASpI, Mini-ASpI, etc.). 2. Pension called woman option (article 16 of decree-law no. 4/2019)
2.1 Contribution requirement
Question Possibility of enhancing, for the purposes of accessing the so-called early retirement option for women, the notional contribution credited for periods of illness and unemployment or equivalent (for example, NASPI, ASpI, Mini-ASpI, etc.). Possibility of completing the contribution requirement of 35 years with the accumulation of insurance periods.
Explanation
For the purposes of completing the 35-year contribution requirement, compulsory, voluntary, figurative redemption and / or reunification contributions are useful with the exclusion of contributions accredited for sickness and unemployment or equivalent (for example, NASpI, ASpI, Mini-ASpI, etc.), taking into account that for these workers the application of the contribution system is limited to the calculation rules only. For the aforementioned purposes, it is not possible to accumulate the insurance periods pursuant to article 1 of Legislative Decree n. 184/1997, of article 1, paragraphs 239 et seq., Of law n. 228/2012 and of article 14, paragraph 2, of the decree-law n. 4/2019.
2.2 Workers who have acquired the right to other pension benefits
Question Possibility, for female workers who have accrued the right to another pension, based on the requisites in force from time to time, to obtain the pension, when the prescribed requirements are met, by opting for the contributory pension calculation system pursuant to article 15 of the decree-law n. 4/2019.
Explanation
The workers who have accrued the right to another pension, based on the requirements from time to time in force, can obtain the pension, if the prescribed requirements are met, by opting for the contribution calculation system pursuant to article 15 of decree-law no. . 4/2019. The pension application, containing the choice of the worker to opt for the contribution-based pension calculation system, can be waived according to general criteria (see circular letter no. 53585/15 of 22 January 1982).
3. Early retirement as per article 24, paragraph 10, of decree-law no. 201/2011, converted, with amendments, by law no. 214/2011 (article 15 of the decree-law n. 4/2019)
3.1 Contribution paid or credited during the opening period of the so-called window
Question Possibility of making use of, for the purpose of obtaining the early pension referred to in article 24, paragraph 10, of decree-law no. 201/2011, converted, with amendments, by law no. 214/2011, any contribution paid or credited during the opening period of the so-called window or to undertake, during this period, a new employment relationship.
Explanation
For the purposes of the payment of the early pension referred to in article 24, paragraph 10, of decree-law no. 201/2011, converted, with amendments, by law no. 214/2011, and valued all the contributions paid and / or credited previously on the starting date of the pension, according to the rules in force at the management in charge of which the pension itself is paid. The carrying out of work activities during the opening period of the so-called window does not prevent the payment of the pension upon termination of the employment relationship.
3.2 Early retirement with the accumulation of insurance periods referred to in Article 1, paragraphs 239 et seq., Of Law no. 228/2012
Question Applicability of the quarterly window referred to in article 24, paragraph 10, of decree-law no. 201/2011, converted, with amendments, by law no. 214/2011, also for the purpose of obtaining the early pension paid with the accumulation of insurance periods pursuant to Article 1, paragraphs 239 et seq., Of Law no. 228/2012.
Explanation
Given the postponement made by article 1, paragraph 239, of law no. 228/2012, in article 24, paragraph 10, of the decree-law n. 201/2011, converted, with amendments, by law no. 214/2011, and as a result of the provisions of article 15 of decree-law no. 4/2019, the accumulated early retirement pension pursuant to law no. 228/2012 is obtained upon request and upon termination of the employment relationship – from 1 April 2019, for subjects who have completed, from 1 to 29 January 2019, the contribution requirement of 42 years and 10 months, for men , and 41 years and 10 months, for women, or after 3 months from the completion, in the period between January 30, 2019 and December 31, 2021, of the aforementioned contribution requirements. In case of the last registration to the exclusive management,
4. Early retirement in favor of so- called
precocious workers (article 17 of decree-law no
. , three months of unemployment required for unemployed workers) for access to early retirement in favor of so-called precocious workers.
Explanation
Without prejudice to the fact that the so-called window starts from the date of completion of the contribution requirement prescribed for the right to early retirement in favor of so-called precocious workers, the starting date of the pension cannot be prior to the date of completion of the additional requirements and conditions required by the provisions in current matters.
The General Manager Gabriella Di Michele
