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

The Inps by circular provides operational instructions aimed at managing the requirements related to the increase of the additional contribution, due in case of renewal of fixed-term contracts, as introduced by the so-called. Dignity Decree.

Specifically, the aforementioned decree provided for the employer to pay the additional NASpI contribution (1.40 percent) in the amount of +0.50 percent of the social security taxable amount, on the occasion of each renewal of the fixed-term contract and the fixed-term labor administration contract.

To this end, it should be clarified that no additional contribution surcharge is due in the case of extension of a fixed-term contract-unless otherwise provided by collective bargaining-since the institution of extension unlike that of renewal, does not constitute a new employment relationship but the continuation of an existing relationship.

The determination of the additional contribution increase - effective July 14, 2018

On the occasion of each renewal of a fixed-term contract, i.e., fixed-term administration, the 0.5o% increase will be in addition to what was previously due as additional NASpI contribution.

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

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