Introduction

The forms are forms of supplementary pension insurance for the establishment of a supplemental pension benefit, authorized and supervised by a public authority, the Commission's supervision of the fund â € "COVIP (see below COVIP € ™ â € ~).

From 1st January 2007 A ¨ entered into force on Legislative Decree 5 December 2005, n.252, which provides a new framework of supplementary pension schemes.

Pension schemes are complementary: the funds negotiating, funding open contracts for life insurance purposes and social security funds © prior cioa ¨ those established prior to November 1992.

The different types of supplementary pension

The supplementary pension schemes are divided into general and individual.

Are collective forms:

a) The fund created in nature as a result of negotiating a contract or collective agreement as entrepreneurial

b) Funds established or promoted by the regions

c) Open funds receiving accessions collective

d) The funds established by the health professional privatized

e) The existing funds

Individual forms are those implemented through open funds on the basis of strict adherence or through individual contracts of life insurance

The choice to join or not to a supplementary pension à ¨ always voluntary and personal.

The Recipients

To complementary pension schemes are collective may join:

a) employees of both the private sector that the public sector;

b) workers employed under the contract types under Legislative Decree 276/03 (Biagi Law): subjects with employment contracts administered by intermittent employment contract, with contract of employment divided by employment contract, part-time contract of apprenticeship, with entry contract, with contract project work, contract work occasionally;

c) self-employed;

d) the professions;

e) the working members of cooperatives;

f) persons who perform unpaid care work and family responsibilities and © from those who play without employer-employee, unpaid work in relation to family responsibilities and who do not provide self-employment or employed by a third party and are not holders of directly.

Supplementary pension schemes to a specified person (open funds and PIPs) may also join a party other than those listed above, such as those with no earned income since there is no foreclosure on the audience of potential recipients.

They can subscribe to both individual and collective pension schemes also called "tax-dependent entities" ¨ cioa those subjects for which the recipient receives the income deductions and deductions provided by tax legislation in force. © Why tax-dependent entities can actually subscribe to a fund negotiating à ¨ in nature that may be expressly provided for in the statutes of the fund in question.

Funds Negotiating

The funds arising from negotiating contracts or collective agreements, including company identifying the target area cioa € ™ ¨ individuals to whom the fund is targeted on the basis â € ™ membership of a particular industry, company or group of enterprises or a given territory (eg province or autonomous region).

The assets of the fund is negotiating primarily in the collection of membership and contribution € ™ in the detection of the investment policy of the resources whose implementation is entrusted to external entities specialized in managing and, finally, in paying the benefits.

The fund à ¨ negotiating a separate legal entity has its own organs: lâ € ™ meeting, the boards and control, the fund manager which generally coincides with the general manager.

Lâ € ™ à ¨ assembly consisting of representatives of members (pià ¹ rarely, and only funds existing from all members). The board and control are half of the representatives of workers and members € ™ for the other half of the representatives of employers. The components of the administrative and control and the fund manager must be in possession of specific requirements of professionalism and integrity.

To carry out certain activities, the fund negotiating uses specialized actors and external to its structure. ¬ What, for example, resource management à ¨ entrusted to specialized actors (banks, securities firms, insurance companies, asset management companies), the resources of the fund are deposited with the depositary bank, the are generally provided by an insurance company.

Funds Open

The fund shall open directly created by banks, securities firms, insurance companies and asset management company. € ™ in the context of the assets of the company that establishes, funds opened up a special fund and autonomous € ™ designed exclusively for the payment of social security benefits.

Lâ € ™ adherence to open-end funds in future pua ² individually or collectively.

He has membership in a group where the source of the Establishment of supplementary pension, instead deciding to set up a specific fund negotiations, choosing a major or ¹ open funds as a tool for the creation â € ™ goal of social security.

Managing fund open to ¨ generally played by the same company that has established.

The depositary bank, such as negotiating for funds, must be an outsider.

The manager of open-ended fund operates independently of the company that created the open-ended fund and has the task of verifying that the operation takes place in the exclusive interest of members € ™ and subject to rules, regulations and contracts.

Lâ € ™ Ã ¨ interests of members also protected by € ™ overseeing body. This body has the task to check that € ™ administration and management of the fund are made regularly and functional needs of members. The composition â € ™ overseeing body varies depending on the type of fund open. May be part of representatives of workers and employers when the accessions to the fund are made on a collective basis.

Life insurance contracts for purposes of social security

The supplementary individual pension schemes may also be implemented through specific contracts of life insurance.

In this case, the rules governing the relationship with € ™ writing contains, besides the insurance policy, in a special regulation, drawn up in accordance with the directives of COVIP in order to guarantee € ™ fitting the same rights and prerogatives of the other supplementary pension schemes.

What ¬ as stipulated for the other pension schemes, resources, assets accumulated by these contracts are separate and autonomous. Similarly funds open, moreover, Ã ¨ planned figure of responsibility.

Funds Preexisting

Funds legacy is already established forms of supplementary pension on 15 November 1992.

Lâ € ™ adherence to this type of fund is done on a collective basis and the scope of recipients € ™ Ã ¨ located in the agreements or contracts or inter-business.

These funds have unique characteristics compared to funds set up later.

Article Site: www.tfr.gov.it

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