Clarifications on the Uniemens: Incentive to Leave

The Italian National Institute for Social Security (INPS) has issued clarifications regarding how employers should compile the Uniemens flow in relation to workers in exodus under article 4 of Law n. 92/2012. In relation to these workers, employers are not required to pay associated contributions on the portion exceeding the contribution ceiling.

Specifically, for workers whose employers have applied for the exodus procedure under the abovementioned law, employers should input the value “V” under the “Qualification1” element in the Uniemens flow. This value signifies “Workers in exodus under art. 4 of law n. 92/2012. Application submitted from 1st May 2015 onwards”.

In addition, employers should fill in the “Qualification2” element but not the “Qualification3” element. In the “TypeWorker” element, one of the existing codes should be indicated in relation to the Social Security Fund to which the exodated worker is registered.

For each of these workers, within the “Remuneration Data” element, the “Taxable” element should be filled in, indicating the taxable amount on which the associated contribution is calculated. The “Contribution” element should also be filled in, indicating the amount of the associated figurative contribution to be paid.

For workers newly registered from 1 January 1996 to mandatory pension schemes, and those who opt for the pension with the contribution system, upon exceeding the ceiling, employers should fill in the “” element with the value “Yes”, “” of “” indicating the taxable amount, and the “” element with the value “Zero”. The virtual DM2013 procedure reconstructs the “V980” code with the taxable amount indicated in “” and the contribution equivalent to “zero”, as lower contributions are not due.

On the individual account, for the workers concerned, the coverage of weeks is guaranteed without the “monetization” of the taxable amount reported in the element ““. This essentially means that the worker’s social security contribution period or weeks of coverage will not be impacted by these procedures. All these procedures are maintained in accordance with the legal framework put in place to support exodated workers under art. 4 of law n. 92/2012.