De Luca & Partners

INPS: ACCUMULATED CREDITS FOR SOCIAL SECURITY CONTRIBUTION BENEFITS

INPS, with memorandum No. 116/2011, explained the possibility for gathering, free from charge, the social security contributions credited in more than one social security program, even if the holders have already accrued a pension treatment. The mentioned possibility is reserved to the employees who enjoy social security benefits calculated through the contribution method and, therefore, to the subjects who are enrolled at: (i) the general compulsory insurance for disability, old age and survivors; (ii) the substitutive and exclusive systems; (iii) the self-employed workers’ management; (iv) the separate management (so called “Gestione Separata”) and the professionals’ Funds.
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