domenica, maggio 15, 2011

Arriva la quattordicesima mensilità per i pensionati a basso reddito.

Arriva la quattordicesima mensilità, anche per le pensioni in convenzione internazionale

Facendo seguito all'accordo tra Governo e Sindacati del luglio scorso, circa 3.500.000 di pensionati cosiddetti "a basso reddito" riceveranno nei prossimi giorni una somma aggiuntiva annua non tassata (la cosiddetta “quattrordicesima”), commisurata al numero degli anni di contributi versati.

Tale somma, che sarà versata insieme al rateo della pensione (ad ottobre per i pensionati INPS, a novembre per le pensioni Inpdap), spetterà a tutti i beneficiari di una pensione italiana, anche se residenti all’estero, a condizione che:

- abbiano compiuto i 64 anni di età,

- abbiano un reddito pensionistico personale inferiore a una volta e mezza il trattamento minimo di pensione (8.504,73 euro nel 2007).


SOMMA AGGIUNTIVA


L’articolo 5, del decreto legge 2 luglio 2007, n.81 convertito con modificazioni nella Legge 127 del 3 agosto 2007, ha previsto a partire dal 2007, la corresponsione di una somma aggiuntiva (c.d. "quattordicesima") con la mensilità di luglio (a partire dall'anno 2008) a favore dei titolari di uno o più trattamenti pensionistici a carico dell’Assicurazione Generale Obbligatoria e delle forme sostitutive, esclusive ed esonerative della medesima in presenza di determinate condizioni reddituali e con un’età pari o superiore a 64 anni (Circ. 119 del 8 ottobre 2007).


La somma aggiuntiva viene erogata in presenza di un reddito complessivo personale riferito all’anno stesso di corresponsione non superiore a 1,5 volte il trattamento minimo annuo del Fondo pensioni lavoratori dipendenti.


Oltre tale soglia, l’aumento viene corrisposto fino a concorrenza del predetto limite reddituale incrementato della somma aggiuntiva ipoteticamente spettante (clausola di salvaguardia).


Il beneficio spetta ai titolari di pensione a carico:

  • dell’assicurazione generale obbligatoria per l'invalidità, la vecchiaia ed i superstiti dei lavoratori dipendenti;
  • della gestione speciale per i lavoratori delle miniere, cave e torbiere;
  • delle gestioni dei contributi e delle prestazioni previdenziali dei coltivatori diretti, mezzadri e coloni, degli artigiani e degli esercenti attività commerciali;
  • della gestione separata di cui all’articolo 2, comma 26, della legge 8 agosto 1995, n.335;
  • del fondo di previdenza del clero secolare e dei ministri di culto delle confessioni religiose diverse dalla cattolica;
  • delle forme esclusive, sostitutive ed esonerative dell’assicurazione generale obbligatoria gestite da enti pubblici di previdenza obbligatoria.

Possono aver diritto alla somma aggiuntiva, in presenza delle condizioni richieste, anche i titolari di assegno di invalidità liquidato ai sensi dell’art. 1 della L. 222 del 1984 ed i titolari di pensione in totalizzazione purché almeno una quota di pensione sia a carico di una delle predette gestioni.


La somma aggiuntiva non costituisce reddito né ai fini fiscali né ai fini della corresponsione di prestazioni previdenziali e assistenziali, con esclusione dall’anno 2008, per un importo pari a 156 euro, dell’incremento delle maggiorazioni sociali di cui all’articolo 38 della legge 28 dicembre 2001, n. 448, come determinato in applicazione del comma 5 della legge stessa (L. 127 del 3 agosto 2007 art. 5 comma 4).


N.B. La "quattordicesima" è invece rilevante ai fini della concessione del diritto alla carta acquisti. (Msg. 26673 del 28 novembre 2008 e Msg. 3639 del 13 febbraio 2009)


LE ESCLUSIONI


L’importo aggiuntivo non spetta ai titolari di:

  • invalidità civile (cat. INVCIV);
  • pensione sociale (cat. PS);
  • assegno sociale (cat. AS);
  • rendita facoltativa di vecchiaia (cat. VOBIS) o di invalidità (cat. IOBIS);
  • pensione di vecchiaia (cat. VMP) o di invalidità (Cat. IMP) a favore delle casalinghe;
  • pensione di vecchiaia, di invalidità o ai superstiti a carico della gestione speciale per il personale degli Enti pubblici creditizi (cat. VOBANC, IOBANC e SOBANC);
  • assegno straordinario di sostegno al reddito per i dipendenti delle aziende di credito ordinario (cat. VOCRED);
  • assegno straordinario di sostegno al reddito per i dipendenti delle aziende di credito cooperativo (cat. VOCOP);
  • assegno straordinario di sostegno al reddito per i dipendenti delle aziende di credito delle esattorie (cat. VOESA);
  • indennizzo per attività commerciale (cat. INDCOM);
  • pensioni ordinarie, di invalidità o ai superstiti già a carico del soppresso Fondo Previdenziale e Assistenziale degli Spedizionieri Doganali (cat.VOSPED, IOSPED e SOSPED).

L’importo aggiuntivo in argomento non viene erogato, inoltre, sulle pensioni interessate da sostituzione Stato o rivalsa Enti locali, sui trattamenti pensionistici ai lavoratori extracomunitari rimpatriati e sulle pensioni della ex SPORTASS. (Msg. 14397 del 25 giugno 2009)


L'IMPORTO


La misura del beneficio varia in funzione dell’anzianità contributiva complessiva e della gestione a carico della quale è liquidato il trattamento principale come riportato nella seguente tabella:


Lavoratori dipendenti Lavoratori autonomi SOMMA AGGIUNTIVA
ANNO 2007DAL 2008
Anni di contribuzione Anni di contribuzione
Fino a 15 Fino a 18 euro 262euro 336
Oltre 15 e fino a 25 Oltre 18 e fino a 28euro 327euro 420
Oltre 25 Oltre 28 euro 392euro 504

In caso di pensioni spettanti per un numero limitato di mesi ovvero di compimento del sessantaquattresimo anno di età nel corso dell’anno, il beneficio spetta in proporzione ai mesi di vigenza della pensione o di possesso del requisito anagrafico.


DETERMINAZIONE DELL'ANZIANITÀ CONTRIBUTIVA


Tutta la contribuzione (obbligatoria, figurativa, volontaria e da riscatto) utile e non utile per il diritto a pensione, nonché quella utilizzata per la liquidazione di supplementi viene considerata nel calcolo dell’anzianità contributiva.


Se il soggetto è titolare sia di pensione diretta sia di pensione ai superstiti si tiene conto della sola anzianità contributiva relativa ai trattamenti diretti.


Se il pensionato è titolare solo di pensione ai superstiti l’anzianità contributiva complessiva viene proporzionata in base all’aliquota di reversibilità prevista dalla legge al momento dell’attribuzione del beneficio.


In caso di titolarità di due o più pensioni dirette o di due o più pensioni ai superstiti deve essere considerata l’anzianità contributiva complessiva relativa a tali pensioni (valutata, in caso di pensioni ai superstiti, in rapporto all’aliquota di reversibilità prevista).


Eventuali periodi sovrapposti temporalmente devono essere computati una sola volta.


Vanno esclusi altresì i contributi relativi a pensioni a carico di gestioni non interessate dalla normativa in argomento.


Nel caso di pensioni liquidate in regime internazionale deve essere considerata utile solo la contribuzione italiana.


Nel caso di pensioni in totalizzazione devono essere esclusi i periodi di contribuzione riguardanti la quota a carico di casse professionali.


REDDITI DA CONSIDERARE


Sono da considerare nel computo i redditi assoggettabili all'IRPEF, nonchè i redditi esenti da imposte e quelli soggetti a ritenuta alla fonte o ad imposta sostitutiva, compresi i redditi conseguiti all'estero o in Italia presso Enti ed organismi internazionali.


Sono invece, per espressa previsione normativa, esclusi:

  • i trattamenti di famiglia comunque denominati;
  • le indennità di accompagnamento;
  • il reddito della casa di abitazione;
  • i trattamenti di fine rapporto comunque denominati;
  • le competenze arretrate sottoposte a tassazione separata.

Sono altresì da non considerare i redditi:

  • delle pensioni di guerra (Circ. 268 del 25 novembre 1991);
  • delle indennità per i ciechi parziali e dell'indennità di comunicazione per i sordi prelinguali (Msg. 14878 del 27 agosto 1993);
  • dell'indennizzo previsto dalla L. 210 del 25 febbraio 1992 in favore dei soggetti danneggiati da complicanze di tipo irreversibile a causa di vaccinazioni obbbligatorie, trasfusioni e somministrazione di emoderivati (Circ. 203 del 6 dicembre 2000);
  • della somma di 154,94 euro di importo aggiuntivo previsto dalla L. 388 del 23 dicembre 2000 per espressa previsione normativa (Circ. 9 del 16 gennaio 2001);
  • dei sussidi economici che i Comuni ed altri Enti erogano agli anziani per bisogni strettamente connessi a situazioni contingenti e che non abbiano caratteristica di continuità (Msg. 362 del 18 luglio 2000).

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