Handling the Increase in the NASpI Surcharge Due in Cases of Contract Renewal
- Oct. 13, 2019
- Reading time: 3 min
In a circular, INPS provides operational instructions for managing the requirements related to the increase in the additional contribution due upon the renewal of fixed-term contracts, as introduced by the so-called “Dignity Decree.”
Specifically, the aforementioned decree requires employers to pay an increase in the NASpI surcharge (1.40%) equal to +0.50% of the social security taxable income upon each renewal of a fixed-term employment contract or a fixed-term temporary employment contract.
To this end, it should be noted that no additional contribution surcharge is due in the event of an extension of a fixed-term contract—unless otherwise provided for in a collective bargaining agreement—since, unlike renewal, an extension does not constitute a new employment relationship but rather the continuation of an existing one.
Determination of the Increase in the Additional Contribution – Effective July 14, 2018
Upon each renewal of a fixed-term contract or a fixed-term temporary employment contract, the 0.5o% increase will be added to the amount previously due as the NASpI surcharge.
Below are some examples regarding the total calculation of the contribution due:
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