Questions and answers on the reform of the TFR (Finanziaria 2007)

Accession

EA € ™ required to join a pension scheme?
No. Lâ € ™ adherence to complementary pension schemes is, within the meaning of â € ™ article 1, paragraph 2, of Legislative Decree 252/05, the free and voluntary. Consequently, the potential recipients of supplementary pension schemes may also freely choose not to subscribe to any form. The principle of freedom of membership is also in the case of the silent of the stock market: in this case the silence of the employee shall be deemed as an implicit expression of the will of the membership form complementary pension collective reference.

If an employee is the owner of most employment relationships to part-time as a form collective pension puĂ ˛ join?
It can adhere to each form of a supplementary pension and collective bargaining provided by collective labor agreements applicable to each of the employment relationship which is the holder. Will of course appropriate that the person in question carefully evaluate not only the benefits but also the costs that are awarded to the membership at the same time a plurality of complementary pension schemes.

E 'possible after lâ € ™ adherence to a form waiving pension withdraw completely complementary to the goals welfare?
No. Lâ € ™ adherence to a complementary pension tend to involve the permanent € ™ internal system until retirement or until the occurrence of an event (unemployed, disability, mobility, cash earnings supplements) that allows (the conditions and within the limits established by law) the redemption of the position prior to retirement. cia ˛ means in other words, since the accession € ™, if it is possible after at least two years as the means to change (the form is CIOA complementary pension to which it adheres) used to develop the end (the construction of the pensione complementary) is not possible to renounce it.

The pension schemes already operating on the date of 31.12.06 may gather new members from 01:01:07?
Yes, provided they have notified the Supervisory Board of Fund Board (COVIP) has provided the adjustments necessary to make the pension form in question complies with the new provisions introduced by the Decree 252/05. lâ € ™ membership, pear ˛, it is perfected only after the measure by which the COVIP approve adjustments. in this regard on the enrollment form must be specified that the membership is acquired, pending the proceedings for approval of amendments to be part of COVIP.

Since it is possible to raise the charges with respect to new members that took place after 31.12.06?
The payment of contributions and the stock market in relation to new accessions collected after 31.12.06 is possible only from 1st July 2007 with reference to the period between the date of accession and until 30 June 2007 under the condition that the pension in the form object has received the necessary approval by the COVIP. This situation must also highlight the forms of membership

Since it is possible to collect contributions for employees and self-employed with respect to new members that took place after 31.12.06?
Only for the self-employed and self-employed pay contributions in respect of the new accessions collected after 31.12.06 is possible from the point at which the pension in the form object receives the necessary approval by the COVIP.

What happens in case of membership of a pension that has not received before 30.06.07 lâ € ™ adoption of COVIP?
If the form does not receive additional pension by 30.06.07 the necessary approval of the Supervisory Board of Fund Board (COVIP), those subscribers may transfer to 31.12.06 lâ € ™ entire individual position in another form approved even if it is not spent the minimum period of registration for two years while the persons who have registered after 31.12.06 can participate with equal effect, to form additional pension which has already received lâ € ™ adoption of COVIP.

Contributions

What are the financing of social security?

• For employees, the funding can be implemented with the payment of contributions to the employee, the employer and by the grant (payment) of stock maturing (CIOA is what couple after the date of accession to form complementary pension) .

• For the self-employed and freelancers funding is implemented through a contribution payable by them.

• For people and tax-dependent entities other funding is implemented through a contribution dependent on them.

Is determined as the contribution to pension schemes for employees?
For employees contributing to pension schemes complement is established in fixed figure or a percentage of salary useful for calculating the stock market or with reference to particular elements of remuneration.
With regard to employees who participate in funding pension funds or negotiating board open on a collective basis the terms and the least amount of contributions payable by employers and employees may be fixed by contracts or collective agreements also business.

Is determined as the contribution to pension schemes for the self-employed and self-employed?
For the self-employed and self-employed contributions to supplementary pension schemes is set at fixed amount or a percentage of the income of that business or self-employment for the purposes stated IRPEF for the period of the previous sets.

Is determined as the contribution to pension schemes for workers in information society members € ™ cooperative?
For workers cooperative members of society contribute to the complementary pension schemes is set or fixed in amount, depending on the type of employment that apply to the member, as a percentage of salary useful for calculating the stock market or as a percentage of â € ™ tax considered for the mandatory pension contributions or a percentage of the income of self-employment for the purposes stated IRPEF in relation to the previous tax period.

What are the tax breaks for contributions to complementary pension schemes?
The payments to complementary pension schemes are deductible from total income of the person who makes up to a maximum of 5164.57 euro. cia ˛ means that the person concerned has the right to a tax rebate that is calculated by multiplying lâ € ™ tax rate more highly applicable to his total income for the contribution paid to the shape complementary pension.

What is the tax treatment of contributions paid by employers for their employees?
The contributions paid by employers (both voluntarily and in fulfillment of contracts or collective agreements also corporate) to complementary pension schemes of which they are addressed to their employees are fully deductible from business income.
From the perspective of the employee contributions paid by employers (both voluntarily and in fulfillment of contracts or collective agreements including business) are deductible from the income of that worker. in other words, the contributions of the employer together with the contributions paid by the employee are deductible from total income of the worker within the same limit of 5164.57 euro.

What is the tax treatment of contributions made in respect of tax-dependent family members?
The person who makes a payment for the funding of pension schemes which are complementary to target their dependents puĂ ˛ deduct the payment in question from your income up to a maximum of 5164.57 euro. In other words, the person in question, having available a maximum amount of tax relief amounting to 5164.57 euros, It can decide to use it to fund their pension or supplementary pension schemes or their dependents or both.

E 'can continue to make contributions to a pension after attaining the â € ™ retirement age?
Contributions to complementary pension schemes puĂ ˛ voluntarily continue even after the attainment of â € ™ retirement age in the scheme membership compulsory on condition that, at retirement, the person has made payments to a pension scheme for at least a year. in this case the subject It can freely choose the moment enjoy the benefits.

If the form provides complementary pension more investment options (funds multi) it is possible to split the contribution between multiple sectors of investment?
In general, the law recognizes this possibility of recovering, however, supplementary pension schemes to the analysis of lâ € ™ opportunities to allow or not to their members lâ € ™ operation in practice of this option. € ™ and therefore the statutes and regulations of pension schemes that may need to refer to whether in practice the form in question does or does not break the flow of contributions on different lines of investment.

Granting of stock

By what date the employee must make the choice of destination of the stock market?
The choice whether to keep the company in stock market or to allocate a supplementary pension shall be given:

• by 30 June 2007 for workers already in active service on 1st January 2007

• within six months from the date of appointment if this is later than 1st January 2007.

What happens if the employee fails to make any choice within the deadline?
Take the mechanism of silence / consent: the stock is given a tacit consent to the fund board established by negotiating collective agreement applicable to the employment of the subject in question.

The choice of giving the stock to form a complementary pension is revoked?
No.

The decision not to give the stock to form a complementary pension is revoked?
You at any time thereafter.

Cosa succede al tfr giĂ  maturato in azienda alla data del 31.12.06?
The stock already allocated to the company is not absolutely touched and continues to be managed by the employer under current rules. the choice only affects the maturing tfr, tfr CIOA is the couple that with effect from 1st January 2007.

What happens if you decide not to allocate the stock market to a mature form complementary pension and works for a company that employs up to 49 employees?
The stock market remains in the company future and nothing will change with the current situation.

What happens if I decide not to allocate the stock market to a mature form complementary pension and work at a company that employs at least 50 employees?
The stock market is maturing paid to fund administered by tfr € ™ inps for the state.

How is the number of 50 employees?
The size limit is calculated, relative to workers in respect of which there lâ € ™ obligation of provision of stock within the meaning of â € ™ article 2120 of the Civil Code, the annual average number of employees in force in 2006.

What happens if during the same year, lâ € ™ company exceeds or falls below the threshold of 50 employees?
Nothing in the sense that makes reference to the annual average of employees in respect of which there lâ € ™ obligation of provision of stock within the meaning of â € ™ article 2120 of the Civil Code, in force in 2006.

In case of payment of the tfr € ™ inps, for non-submittal of the stock market to a company pension in addition to at least 50 employees, what changes over the current situation?
Change only the person who manages the maturing stock is not more lâ € ™ farm, but inps lâ € ™ on behalf of the state. Everything else does not undergo any change and continues to be governed by current rules.

If the stock is paid to inps € ™ to those who must submit the request for liquidation in the event of termination of employment or in anticipation of the event?
The request must be made as usual to the employer even with regard to the stock market paid € ™ inps. The employer, in fact, would replace the € ™ inps with regard lâ € ™ fulfillment of obligations to the employee unless the cash then advance with future payments that is required to make towards the â € ™ inps.

When the employee is deemed to already occupied on the date of 28.04.93?
When that date appears on an insurance (and therefore contributions are paid, although in a discontinuous or only for a few weeks) at an institution of mandatory (inps for workers in the private sector, INPDAP for public sector workers) .

What choices do puĂ ˛ by 30 June 2007 on the stock market maturing workers already employed at the date of 28.04.93 and not yet enrolled in a form of social security?
It can choose between:

What happens if by June 30 2007, the worker already employed as of 28.04.93 and not yet enrolled in a form of social security does not decide anything about the stock market maturing?
The stock market is tacitly given to the fund board required by negotiating collective agreements applicable to the employment of any such person unless there are other provisions contained in the company € ™ agreement.

What choices do puĂ ˛ by 30 June 2007 on the stock market maturing workers already employed at the date of 28.04.93 and already entered in the form of pension schemes provided for in negotiating collective agreements?
It can choose between:

Warning: the worker in question can not give the stock is still available to an individual retirement form.

What happens if by June 30 2007, the worker already employed as of 28.04.93 and already entered in the form of social security provided by its negotiating collective agreement does not decide anything about the stock market maturing?
Take the mechanism of the silent: the employer shall pay to the stock fund board to which the worker in question is already written.

What choices do puĂ ˛ by 30 June 2007 in relation to the stock market gaining a worker first job after 28.04.93 and not yet signed up to fund pension provided by your bargaining agreement?
It can choose between:

What happens if by June 30 2007 the first worker to employment after 28.04.93 and not yet signed up to fund pension provided by your bargaining agreement does not decide anything in relation to the stock market maturing?
The stock market is tacitly given to the fund board required by negotiating collective agreements applicable to the employment of any such person unless there are other provisions contained in the company € ™ agreement.

What should the worker do their first job after 28.04.93 already entered in the bottom of negotiating pension provided by their collective agreement?
© Absolutely nothing because no more stock available with the employer since it already paid in full to the fund board.

What happens to the worker tfr silent if there are more funds pension negotiations applicable to your company?
The stock market is tacitly given to the form whose pension has joined the largest number of employees of the company â € ™ in question unless there is a company that provides otherwise. When there is not even possible to apply this criterion, the employer transfers the form tfr maturing pension complementary residual established at lâ € ™ inps.

What happens if a collective agreement provides for participation in any collective pension?
The employee, however puĂ ˛ allocate its stock to a maturing individual pension. If it does not say anything in six months, the stock market is tacitly given to the form established residual complementary pension at lâ € ™ inps.

What is the form of complementary residual established at lâ € ™ inps?
Used to collect the stock market maturing that is not explicitly been given to a supplementary pension and collective or individual can not even be tacitly given to any form complementary pension collective lack of an explicit forecast of contract related to an entire sector or for failure prediction of inclusion of certain types of work among the recipients of the fund board collectively.

If you give only the stock market to a supplementary pension is is forced to pay a contribution?
No.

If you grant to fund pension negotiating only tfr you right to the employer contribution required by the collective?
No. to get right to the contribution from the employer must declare that you want to contribute with its own payment, in other words we must explicitly subscribe to additional pension form provided by your collective agreement.

If you give the stock to a pension is paid individually and also its contribution is entitled to the employer contribution required by the collective?
No unless this right is not expressly provided for by that collective agreement.

If you decide to contribute as it should be paid?
Lâ € ™ minimum amount of contribution payable by the employee and the employer is required by the contract or collective employment agreement. Obviously the worker puĂ ˛ decide to pay more than the minimum provided for in collective agreements.

˛ puĂ you join a pension without pay bargaining for it tfr?
No. lâ € ™ adherence to a pension puĂ ˛ negotiating future or the single payment of stock or the payment of both the stock and the contributions provided by the collective reference.

˛ puĂ you join an individual retirement without paying for it tfr?
Yes

To what date should be made the first payment of the stock market gaining complementary pension schemes (collective or individual)?
On 1st July 2007 for the stock related to previous periods.

With what frequency should be paid to the stock market gaining complementary pension schemes?
With the schedule planned by the rules:

With what frequency should be paid the stock market to fund maturing inps?
Monthly.

Performance and purchase

What are the benefits provided by complementary pension schemes? The benefits provided by complementary pension schemes are of different type depending on the cause that determines the maturity of the related requirements. In particular:

When you couple the right to pension complementary?
The right to pension is acquired complementary if the following requirements:

Subject to certain mandatory exceptions, the above requirements must be met in competition with each other: thus, in general terms, if there are no requirements to have the board public puĂ ˛ not ask the board if there are additional requirements for the board public lâ € ™ ma member can not rely on at least five years of participation in pension form complementary shape complementary pension puĂ ˛ provide only the principal and not the board it.

If the vesting requirements for pension public is forced to receive the benefit only in the form of pension complementary?
No. lâ € ™ member, at the time of maturation of the requirements needed for the board public must decide (and communicate to form additional pension which is written) if the provision only perceive as a pension supplement (income) or perceive partly in the form of an annuity (at least 50% of the final accumulated montante) and partly in the form of capital (up to a maximum of 50% of the final accumulated montante).

Lâ € ™ ˛ member puĂ request that the benefit is paid only in the form of capital if, in converting an annuity is not less than 70% of final montante accumulated, the pension that is below the 50% of â € ™ social allowance. For the purposes of the calculation in question must assume a reference to the immediate annuity and survivor: you must take into account CIOA ¨, only the life expectancy of â € ™ which have (direct beneficiary).

It 'can get the benefits of complementary pension schemes even before completion of the requirements for access to board public?
There are two cases where it is possible to seek to anticipate the moment of â € ™ access to pension benefits of the shape complementary to the vest when entrance requirements to board public. The first situation is important that the entity, following the cessation of activity â € ™ work remains unfilled for a period exceeding 48 months. The second important situation is that of the person suffering from permanent disability resulting in the reduction of working capacity at less than one third. In both cases above, the subject in question puĂ ˛ form to ask the supplementary pension benefits with access to an advance of five years against the requirements for lâ € ™ access to benefits in the scheme of belonging.

It 'can get a first anticipation of retirement to deal with healthcare costs?
Yes, at any time (ie irrespective of seniority € ™ experience of participation in pension form complementary) lâ € ™ member puĂ ˛ anticipating a request for an amount not more than 75% of montante accumulated until the time of the request to Faced with health costs as a result of serious situations relating to himself, the spouse and children for treatment and intervention overtime approved by the competent structures.

It 'can get a first anticipation of retirement to deal with the € ™ purchase or renovation of the first house?
Yes No less than eight years of membership of complementary pension schemes, lâ € ™ member puĂ ˛ anticipating a request for an amount not more than 75% of accumulated montante up when required to cope with € ™ acquisition or restructuring of the first house for themselves or for their children. in the computation of â € ™ length of enrollment are considered useful all year to participate in supplementary pension schemes earned from € ™ membership for which it has not exercised the total redemption of the position.

It 'can get before anticipating a retirement for reasons other than health care costs € ™ or the purchase of the house?
Yes, after eight years of membership of complementary pension schemes, lâ € ™ member puĂ ˛ anticipating a request for an amount not exceeding 30% of montante accumulated until the time of the request for additional needs not further specified in the legislation. In the calculation of â € ™ length of enrollment are considered useful all year to participate in supplementary pension schemes earned from € ™ membership for which it has not exercised the total redemption of the position.

What happens in case of loss of the requirements for participation form complementary pension?
If, before the maturation of the right to grant € ™ treatment of the pension scheme, lâ € ™ member loses the requirements of participation in the supplementary pension form (eg change of work with subsequent application of a different collective agreement or a qualification for leadership transition ) puĂ ˛:

In case of failure to exercise the right of option by the â € ™ member must proceed without another € ™ to maintain the position at the pension in question form.

E 'possible to request a redemption of the matured € ™ to the internal shape complementary pension outside of the cases expressly envisaged by the legislation introduced by Legislative Decree 252/05?
Yes, provided that the statutes so provide and the rules of complementary pension schemes.

What happens in case of death of â € ™ adhering to a supplementary pension in the form of constant activity that is working before retirement?
Lâ € ™ entire position individual has accrued € ™ internal form of supplementary pension is paid by the heirs or other beneficiaries specified by the member € ™. The heirs or beneficiaries may be individuals or legal persons. In mancanza di tali soggetti la posizione resta acquisita alla forma pensionistica complementare se si tratta di forma negoziale ovvero, qualora si tratti di forma pensionistica individuale, viene devoluta per la realizzazione di finalitĂ  sociali.

Regime fiscale delle prestazioni

Quali sono le regole generali di tassazione delle prestazioni erogate dalle forme pensionistiche complementari?
Le prestazioni erogate dalle forme pensionistiche complementari sia sotto forma di capitale sia sotto forma di rendita sono assoggettate ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 15%. tale aliquota si riduce di una quota pari a 0,30% per ogni anno di partecipazione alle forme pensionistiche complementari eccedente il quindicesimo. la riduzione massima è comunque del 6% per cui dopo il 36° anno di partecipazione alle forme pensionistiche complementari comunque si applica l’aliquota di imposizione del 9%.

L’aliquota del 15% (eventualmente ridotta in ragione dell ’anzianità di partecipazione superiore a 15 anni) si applica non su tutta la prestazione erogata ma solo sulla parte imponibile di essa.

In che modo è tassata la pensione complementare?
La pensione complementare è assoggettata ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 15%. tale aliquota si riduce di una quota pari a 0,30% per ogni anno di partecipazione alle forme pensionistiche complementari eccedente il quindicesimo. la riduzione massima è comunque del 6% per cui dopo il 36° anno di partecipazione alle forme pensionistiche complementari comunque si applica l’aliquota di imposizione del 9%. L’aliquota del 15% (eventualmente ridotta in ragione dell ’anzianità di partecipazione superiore a 15 anni) si applica non su tutta la pensione complementare, erogata ma solo sulla parte imponibile di essa vale a dire sull’importo della pensione complementare ridotto dei contributi eventualmente non dedotti, degli interessi maturati durante la fase di accumulazione nonché della rivalutazione annua della rendita medesima.

In che modo è tassato il capitale erogato al momento del pensionamento?
Il capitale erogato al momento del pensionamento è assoggettato ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 15%. tale aliquota si riduce di una quota pari a 0,30% per ogni anno di partecipazione alle forme pensionistiche complementari eccedente il quindicesimo. la riduzione massima è comunque del 6% per cui dopo il 36° anno di partecipazione alle forme pensionistiche complementari comunque si applica l’aliquota di imposizione del 9%. L’aliquota del 15% (eventualmente ridotta in ragione dell ’anzianità di partecipazione superiore a 15 anni) si applica non su tutto il capitale erogato ma solo sulla parte imponibile di esso vale a dire sull’importo del capitale al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

In che modo è tassato il riscatto erogato prima del pensionamento per effetto di perdita dei requisiti di partecipazione alla forma pensionistica complementare?
Il riscatto erogato prima del pensionamento per effetto della perdita dei requisiti di partecipazione alla forma pensionistica complementare è assoggettato ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 15%. Tale aliquota si riduce di una quota pari a 0,30% per ogni anno di partecipazione alle forme pensionistiche complementari eccedente il quindicesimo. La riduzione massima è comunque del 6% per cui dopo il 36° anno di partecipazione alle forme pensionistiche complementari comunque si applica l’aliquota di imposizione del 9%. l’aliquota del 15% (eventualmente ridotta in ragione dell ’anzianità di partecipazione superiore a 15 anni) si applica non su tutto la somma erogata, ma solo sulla parte imponibile di essa vale a dire sull’importo erogato al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

In che modo è tassato il riscatto erogato prima del pensionamento per motivo diverso dalla perdita dei requisiti di partecipazione alla forma pensionistica complementare previsti espressamente dalla normativa?
Il riscatto erogato prima del pensionamento per motivi diversi dalla perdita dei requisiti di partecipazione alla forma pensionistica complementare previsti espressamente dalla normativa è assoggettato ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 23%. L’aliquota del 23% si applica non su tutto la somma erogata, ma solo sulla parte imponibile di essa vale a dire sull’importo erogato al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

In che modo è tassata l’anticipazione per far fronte a spese sanitarie?
L’anticipazione richiesta per far fronte a spese sanitarie è assoggettata ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 15%. Tale aliquota si riduce di una quota pari a 0,30% per ogni anno di partecipazione alle forme pensionistiche complementari eccedente il quindicesimo. la riduzione massima è comunque del 6% per cui dopo il 36° anno di partecipazione alle forme pensionistiche complementari comunque si applica l’aliquota di imposizione del 9%. L’aliquota del 15% (eventualmente ridotta in ragione dell ’anzianità di partecipazione superiore a 15 anni) si applica non su tutto la somma erogata, ma solo sulla parte imponibile di essa vale a dire sull’importo erogato al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

In che modo è tassata l’anticipazione per far fronte all’acquisto o alla ristrutturazione della prima casa?
L’anticipazione richiesta per far fronte all’acquisto o alla ristrutturazione della prima casa è assoggettata ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 23%. l’aliquota del 23% si applica non su tutto la somma erogata, ma solo sulla parte imponibile di essa vale a dire sull’importo erogato al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

In che modo è tassata l’anticipazione richiesta per esigenze personali dell ’aderente diverse dall’acquisto della prima casa o dalla necessità di far fronte a spese sanitarie?
L ’anticipazione richiesta per far fronte all’acquisto o alla ristrutturazione della prima casa è assoggettata ad una ritenuta a titolo di imposta (quindi a titolo definitivo) con aliquota del 23%. l’aliquota del 23% si applica non su tutto la somma erogata, ma solo sulla parte imponibile di essa vale a dire sull’importo erogato al netto dei contributi eventualmente non dedotti e degli interessi maturati durante la fase di accumulazione.

Fonte: tfr.gov.it

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