DIS-COLL for consultants and adjustment of the contribution rate

24 July 2017

INPS issued official memorandum No. 115 dated 19 July 2017, providing application instructions regarding the provision established in article 7 of the Law 81/2017 which – by integrating and modifying the provisions of art. 15 of Legislative Decree 22/2015 – expanded the protection of the unemployment benefit “DIS-COLL” in the case of unemployment occurred from 1 July 2017.

In particular, the addressee of the DIS-COLL indemnities are long-term consultants, also by project, as well as – exclusively related to unemployment occurred effective from 1 July 2017 – research assistants and doctoral students doing research registered exclusively to INPS’ Separate Management Fund, not retired and with no VAT registration, who lost their job involuntarily.

Therefore, effective from 1 July 2017, the rate applied for the calculation of the contribution related to the Separate Management Fund– excluding directors and company auditors –  is as follows:

  • 32.72%, to which the additional rate of 0.51% must be added for individuals registered exclusively to the Separate Management Fund;
  • 24% for individuals registered to the Separate Management Fund and holder of pension or insured to other mandatory pension plans.

For further clarifications, feel free to contact us.

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