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:
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