must be taken seriously by young people, who are the most adversely affected by pension reforms in recent years.
- TYPES
First is important to note that pension funds are authorized and supervised by a public authority, namely the Pension Funds Supervision Commission ( COVIP ).
Depending on how incorporating it, the complementary pension schemes are divided into collective and individual . In the early accession is bargained collectively and concerns a group of workers identified as being of one particular company, group of companies, industry or manufacturing sector. The individual forms, however, membership is on an individual basis, regardless of the type of activity performed and the exercise or not to work.
The law provides for two types of pension funds:
1. closed pension funds (or negotiating)
arise from contracts or collective agreements also identify the area of \u200b\u200bcorporate recipients, ie the workers to which the fund is targeted on the basis of a particular industry, company or group of companies or to a particular territory. They are therefore intended to: employees, both public and private, self-employed and professionals.
2. open pension funds
are those established directly by:
banche;
società di intermediazione mobiliare ( SIM );
compagnie di assicurazione;
società di gestione del risparmio.
Sono destinati a: lavoratori dipendenti, sia pubblici che privati; lavoratori autonomi e professionisti; persone che non hanno reddito da lavoro.
- I DESTINATARI
Possono aderire alle forme pensionistiche complementari:
i lavoratori dipendenti, sia del settore privato che del settore pubblico;
i lavoratori assunti in base alle tipologie contrattuali previste dalla "Legge Biagi ", vale a dire, contratto di lavoro in somministrazione, intermittente, sharing, part-time training, placement, project, occasional
self-employed workers (including owners of business income) and the liberal professions;
members of workers' co-operatives work
people who work unpaid care from family responsibilities and those who carry out, without an employment, unpaid work in relation to family responsibilities and who do not provide self-employment or employed by a third party and not the pensioners live.
also be open to complementary pension schemes of individual nature persons other than those listed above, as, For example, those who have no income from employment or those who are fiscally dependent on the other.
order for the tax-dependent person can actually join a pension fund nature negotiation is necessary that this right is expressly provided for in the statutes of the pension fund.
- THE TAX FOR THE PAYMENT OF CONTRIBUTIONS
Contributions to supplementary pension schemes are deductible from the income declared for income tax for an amount not exceeding € 5,164.57.
The deduction is allowed regardless of the payer or the kind of income he produced and whether they These contributions are voluntary contributions due under contracts or collective agreements, even corporate.
The facilitation results in a saving in terms of lower taxes paid equal to the tax rate applied to the higher income of the worker.
EXAMPLE: If a worker to pay supplementary pension contributions amounted to € 1000.00 and is taxed at the rate of 23%, the cost actually incurred by the worker is equal to € 770.00, and 230.00 € return in the form of tax savings.
For the purposes of calculating the limit of € 5,164.57 must be taken into account all the payments that flow to pension schemes, collective and individual. Should consider, therefore:
banked allowances from the employer for severance pay funds for and employee pension funds established under Article 2117 of the Civil Code;
contributions to tax-dependent family members.
WARNING
The part of the charges (including dependents) in pension funds for which the taxpayer could not qualify for the deduction, are not taxed at the time of award of the benefit.
The taxpayer is not obliged to communicate to the supplemental pension amount is deducted (or will not be deducted) in the tax return.
This must be done within 31 December of the year following that in which the payment was made or, if the right to benefits accrued before that date, on the day of maturity.
- The facilities for their first job
Increased deduction provision was made for workers with first employment after 1 January 2007, that is, for those employees at that date were not Holders of a tax position is open at any institution of mandatory retirement. The advantage is that the maximum annual total of deductible (from 6 th year following the year of enrollment, and for a maximum of 20 years) for these workers rises to € 7,746.86.
- contributions to dependent family members
The tax break it even when you make contributions in the interests of dependent family members.
In this case, however, the deduction in favor of the taxpayer in respect of which that person is charged for the amount it is not raised by the people themselves, without altering the total amount of 5,164.57 €.
Please note that a family is considered tax paid when it has a total income not exceeding € 2,840.51, al lordo degli oneri deducibili sostenuti.
- LE AGEVOLAZIONI PER IL DATORE DI LAVORO
Per far fronte alla perdita di disponibilità del TFR , in favore del datore di lavoro sono previste delle misure compensative che si traducono nella deducibilità , dal reddito d’impresa, di un importo pari al 4 per cento dell’ammontare di TFR annualmente destinato a forme pensionistiche complementari. Per le imprese con meno di 50 addetti la percentuale è elevata al 6 per cento.
- LE IMPOSTE SUI RENDIMENTI DEI FONDI PENSIONE
I rendimenti, vale a dire gli incrementi positivi conseguiti a seguito della gestione finanziaria delle risorse, sono soggetti ad imposta sostitutiva delle imposte sui redditi.
L'aliquota dell'imposta sostitutiva è del 11% nel caso di:
fondi pensione in regime di contribuzione definita, ossia quelli gestiti in base alla capitalizzazione;
fondi pensione in regime di prestazioni definite, ossia quei fondi che non gestiscono direttamente i contributi versati dai lavoratori, ma stipulano delle convenzioni con imprese di assicurazione che garantiscono l'erogazione delle prestazioni pensionistiche;
"vecchi" fondi pensione istituiti anteriormente al novembre 1992.
L'imposta sostitutiva è del 0,5% (in some cases rises to 1.5%) in the case of pension funds that hold real estate.
- TAXATION OF BENEFITS
Benefits paid from the pension fund may be paid:
in the form of capital, up to a maximum of 50 per cent of the accumulated final column, in the form of
annuity (periodic).
For the purposes of taxation, the benefits paid by pension schemes (whether in the form of capital and income) are treated as income assimilated to those of employment and subject to the same taxation.
- WHEN CAN 'ASK A preview
may be required anticipation of the matured:
1) at any time, for an amount not greater than 75% of the position gained at the time of the request, in the case of health care costs as a result of very serious situations relating to the member, spouse and children to special interventions and treatments approved by the competent public facilities. In this case, the anticipation is taxed by withholding tax personal income tax of 15%;
2) eight years from the inclusion, in an amount not more than 75% of the position gained, to
- l ' buying a first home, or for writing for children Documented by a notary;
- for implementation of restructuring on the first house, specifically documented.
In this case, the anticipation is taxed by withholding tax personal income tax of 23%;
3) eight years from the inclusion, in an amount not to exceed 30% of the position gained, for additional needs of members. In this case, the anticipation is taxed by withholding tax income tax of 23%.
We remain at your disposal for any clarification.
