Management of the increase in the NASpI additional contribution due in cases of contract renewal

INPS (National Social Security Institute) provides operational instructions via News for managing the obligations related to the increase in the additional contribution, due in the event of renewal of fixed-term contracts, as introduced by the so-called Dignity Decree.

Specifically, the aforementioned decree stipulates that the employer is responsible for an increase in the NASpI (New Social Insurance for Employment) additional contribution (1.40%) of +0.50% of the pensionable base, upon each renewal of the fixed-term contract and the fixed-term employment contract.

To this end, it should be noted that no further contribution increase is due in the event of an extension of a fixed-term contract – unless otherwise provided for by collective bargaining – as the extension, unlike the renewal, does not constitute a new employment relationship but rather the continuation of an existing relationship.

Determination of the increase in the additional contribution – effective from July 14, 2018

Upon each renewal of a fixed-term contract, or fixed-term supply contract, the 0.50% increase will be added to the amount previously due as a NASpI additional contribution.

Below are some examples regarding the overall quantification of the contribution due:

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