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

The INPS (Italian National Social Security Institute) has issued a circular providing operational instructions for managing the requirements related to the increase in the additional contribution due in the event of the renewal of fixed-term contracts, as introduced by the so-called Dignity Decree.

Specifically, the aforementioned decree provided for an increase in the additional NASpI contribution (1.40%) payable by the employer, amounting to +0.50% of the taxable income, on each renewal of a fixed-term contract and a fixed-term temporary employment contract.

To this end, it should be noted that no additional contribution surcharge is due in the event of the extension of a fixed-term contract—unless otherwise provided for in collective bargaining agreements—since, unlike renewal, 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 from July 14, 2018

Upon each renewal of a fixed-term contract, or fixed-term temporary employment contract, the 0.5% increase will be added to the amount previously due as an additional NASpI contribution.

Below are some examples of the total amount of the contribution due:

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