Old Age Pension Scheme for Atypical Workers
Gestione separata lavoratori parasubordinati
Coverage
Mandatory insurance
- Liberal professionals in sectors not covered by any of the autonomous old age pension schemes for liberal professionals (Regimi pensionistici ‘privatizzati’ dei liberi professionisti); so-called para-subordinate workers (project workers on continuous collaboration contracts); self-employed workers subject to VAT; atypical workers in marginal/minor self-employment, and assimilated categories (e.g. home sellers; self-employed customs agents, university collaborators with research grants; researchers with scholarships for attending doctoral research courses).
Financing
General finances
- PAYG-financed from insurance contributions.
- Partially tax-financed.
Contribution rates
- Fixed share of effective (not predetermined) income only; with minimum annual reference income (EUR 15,953 in 2020), used to acknowledge the number of months covered by contributions; in case of contributions below the minimum threshold less than 12 months will be accounted.
- Contribution rates vary between groups of atypical workers: 33% for collaborators and assimilated workers, shared between customer and collaborator by 2/3 to 1/3; 25% for professionals not covered otherwise, and 24% for pensioners and self-employed persons with gainful employment covered by other mandatory pension scheme.
Administration
- National Institute for Social Security (INPS) collects contributions and manages the scheme.
- Supervision by Ministry for Labour and Social Policies and Ministry of Economy and Finance.
Qualifying Conditions
Qualifying conditions
- Same as for old age pension scheme for private sector employees (FPLD).
Early retirement
- Same asfor old age pension scheme for private sector employees (FPLD).
Combining employment & retirement
- Same asfor old age pension scheme for farmers, tenant farmers and sharecroppers (CDCM).
Benefits
Pension benefits
- Same as for old age pension scheme for private sector employees (FPLD).
- Fourteenth payment (14ma pensione): same as for old age pension scheme for farmers, tenant farmers and sharecroppers (CDCM).
Benefit calculation
- Same as for old age pension scheme for private sector employees (FPLD), with pension based on notional contributions of insured income (varies across different categories: set at 24%, 25%, or 33% of pensionable income) up to earnings ceiling.
- Indexation: same as for old age pension scheme for private sector employees (FPLD).
Taxation and social security contributions
- Same as for old age pension scheme for private sector employees (FPLD).
Coverage
Financing
Administration
Qualifying Conditions
Benefits
Mandatory insurance
- Liberal professionals in sectors not covered by any of the autonomous old age pension schemes for liberal professionals (Regimi pensionistici ‘privatizzati’ dei liberi professionisti); so-called para-subordinate workers (project workers on continuous collaboration contracts); self-employed workers subject to VAT; atypical workers in marginal/minor self-employment, and assimilated categories (e.g. home sellers; self-employed customs agents, university collaborators with research grants; researchers with scholarships for attending doctoral research courses).
General finances
- PAYG-financed from insurance contributions.
- Partially tax-financed.
Contribution rates
- Fixed share of effective (not predetermined) income only; with minimum annual reference income (EUR 15,953 in 2020), used to acknowledge the number of months covered by contributions; in case of contributions below the minimum threshold less than 12 months will be accounted.
- Contribution rates vary between groups of atypical workers: 33% for collaborators and assimilated workers, shared between customer and collaborator by 2/3 to 1/3; 25% for professionals not covered otherwise, and 24% for pensioners and self-employed persons with gainful employment covered by other mandatory pension scheme.
- National Institute for Social Security (INPS) collects contributions and manages the scheme.
- Supervision by Ministry for Labour and Social Policies and Ministry of Economy and Finance.
Qualifying conditions
- Same as for old age pension scheme for private sector employees (FPLD).
Early retirement
- Same asfor old age pension scheme for private sector employees (FPLD).
Combining employment & retirement
- Same asfor old age pension scheme for farmers, tenant farmers and sharecroppers (CDCM).
Pension benefits
- Same as for old age pension scheme for private sector employees (FPLD).
- Fourteenth payment (14ma pensione): same as for old age pension scheme for farmers, tenant farmers and sharecroppers (CDCM).
Benefit calculation
- Same as for old age pension scheme for private sector employees (FPLD), with pension based on notional contributions of insured income (varies across different categories: set at 24%, 25%, or 33% of pensionable income) up to earnings ceiling.
- Indexation: same as for old age pension scheme for private sector employees (FPLD).
Taxation and social security contributions
- Same as for old age pension scheme for private sector employees (FPLD).
Legal Basis: Laws No. 335/1995; No. 326/2003; No. 311/2004; No. 214/2011; No. 147/2013; No. 232/2016; Income Tax Act (DPR) No. 917/1986 (Testo unico delle imposte sui redditi, TUIR).