Description
It is a contribution on the voluntary/mandatory social security charges incurred by persons who are authorised to make compulsory and/or voluntary social security payments to Inps/Social Security Institutions and/or to Supplementary Social Security Funds for periods dedicated to the home care and assistance of their own family members and/or non-self-sufficient relatives-in-law who are entitled to an accompaniment indemnity or other equivalent benefit within the 4th degree and/or 3rd degree of kinship.
The applicant's family member means: the spouse, the person with whom he/she is civilly united, the 1st, 2nd, 3rd or 4th degree relative, the 1st, 2nd or 3rd degree relative, the cohabiting partner of a more uxorio resulting from a civil status certificate or the 1st, 2nd, 3rd degree relative of the cohabiting partner of a more uxorio.
The person for whom assistance is provided must be a beneficiary of an accompanying allowance or other equivalent benefit, or, in the case of children under five years of age, of another civil invalidity benefit.
DURATION AND EXTENT OF CONTRIBUTIONS
The contribution for social security coverage of periods devoted tocaring for dependent family members is granted
- up to 4,000.00 euro per year to support voluntary payments to INPS or another social security fund. The contribution can be raised up to 9,000.00 euro if the assistance is for children or minors in care (living with the applicant and certified by the applicant's personal data sheet) under five years of age, provided they are not enrolled in educational facilities and day care centres for the disabled;
- up to €4,000.00 per year to support compulsory contributions paid by self-employed workers or freelance professionals;
- up to €4,000.00 per year in support of supplementary social security.
The contribution is calculated in proportion to the number of weeks/months devoted to caring for the dependent family member and covered by the social security payment.
In any case, the contribution in support of voluntary continuation or compulsory social security is due within the limit of the social security payment made.
In the case of part-time workers, the contribution in support of voluntary and supplementary pension contributions is reduced by half (maximum amount of €2,000.00) and is calculated in proportion to the number of contribution weeks integrated over the calendar year and is due, within the limit of the social security payment made, taking into account the integration of compulsory contributions determined by the Social Security Institute up to the limit of one hundred per cent of those provided for full-time workers.
For the purposes of supporting the supplementary pension scheme at the time of submitting the application for the contribution, the person concerned must be enrolled in one of the supplementary pension schemes governed by Legislative Decree No. 252/2005 and must have made contribution payments totalling at least €500.00, excluding the severance pay and the employer's contribution. The contribution is paid directly by the Company Pensplan Centrum Spa on behalf of the Province (see the agreement stipulated on 24 January 2022) to the supplementary pension scheme in which the beneficiary is enrolled, without the need for any disbursement on the part of the beneficiary, subject to the above-mentioned regularity of contributions. If at the time of disbursement there is no longer any complementary pension position as a result of retirement or total redemption, the sums due are paid directly to the person concerned; in the event of death, the sums due are paid directly to the heirs.
Restrictions
Applications must be submitted no later than 31 December of the year following the year to which the voluntary and/or compulsory social security payments refer and/or the year in which the period devoted to caring for the dependent family member took place for the supplementary social security contribution.
The contribution is due, among other things, on condition that the person for whom the applicant provides care is a recipient of a civil invalidity benefit, if under five years of age, or of an accompanying allowance or other equivalent benefit in other cases (the Provincial Assistance Agency reserves the right to verify this directly).
The contribution is not due in case of simultaneous employment, including that provided for by Article 18 of Law no. 97 of 31 January 1994 (Nuove disposizioni per le zone montane), self-employment or freelance work. The legislation establishes that there is no simultaneous employment activity where, although there is a single activity, there is an obligation to pay contributions into more than one compulsory social security fund or institute, or where membership of more than one social security fund or institute is due as a result of the simultaneous employment activity within a single company of which the worker is both an active member, self-employed worker and director.
Only one contribution may be granted for care or assistance provided to the same person and in the same period even if the applications are submitted by different persons.
Contributions in support of supplementary pensions may also be granted for periods covered by imputed contributions, excluding those resulting from loss of employment, and may be cumulated with the allowances and leaves of absence provided for by Legislative Decree no. 151 of 26 March 2001.
The contribution cannot be combined with the social security contribution for the care and assistance of minors and entrusted children (LR 1/2005 ART.1), social security contribution for pension purposes for housewives (LR 7/1992 ART. 4 and 6 bis), social security contribution for artists (LR 4/2020), social security contribution for self-employed agricultural workers if the owner of the farm coincides with the beneficiary of the intervention (LR 7/1992 ART.14) and is also incompatible with membership of the voluntary regional pension insurance scheme for housewives (LR 3/1993).