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: