THE periods That Not offer the possibility of redemption are those:
- out-of-course enrollment;
- già coperti da contribuzione obbligatoria o figurativa o da riscatto che sia non solo presso il fondo cui è diretta la domanda stessa, ma anche negli altri regimi previdenziali richiamati dall’articolo 2, comma 1, decreto legislativo 30 aprile 1997, n. 184 (Fondo Pensioni Lavoratori Dipendenti e gestioni speciali del Fondo stesso per i lavoratori autonomi e fondi sostitutivi ed esclusivi dell’Assicurazione Generale Obbligatoria per l’invalidità, la vecchiaia e i superstiti e gestione di cui all’articolo 2, comma 26, legge 8 agosto 1995, n. 335).
- university diplomas, the courses of which have not lasted less than two or more than three years;
- university degrees whose courses have not lasted less than four or more than six years;
- specialization diplomas obtained after graduation and at the end of a course lasting no less than two years;
- research doctorates whose courses are regulated by specific legal provisions;
- the academic qualifications introduced by the decree of 3 November 1999, n. 509 or Degree (L), at the end of a three-year course and Specialized Degree (LS), at the end of a two-year course preparatory to the degree.
With regard to the diplomas issued by Institutes of Higher Artistic and Musical Education, possono essere riscattati ai fini pensionistici, secondo le vigenti disposizioni in materia, i nuovi corsi attivati a decorrere dall’anno accademico 2005/2006 e che danno luogo al conseguimento dei seguenti titoli di studio:
- first level academic diploma;
- second level academic diploma;
- postgraduate diploma;
- academic research training diploma, equivalent to a university research doctorate by article 3, paragraph 6, decree of the President of the Republic July 8, 2005, n. 212 (message 14 June 2010, n. 15662).
Il riscatto può riguardare l’intero o i singoli periodi.
From 12 July 1997 it is possible to redeem two or more degree courses, even for qualifications obtained before this date.
It is not possible to ask for the waiver or revocation of the degree redemption fee legitimately accredited following the payment of the related fee (message 8 October 2008, n. 22427).
For periods of university study completed abroad, the law of 11 July 2002, n. 148 (published in the Official Gazette of 25 July 2002, n. 173, SO) orders the ratification and execution of the convention on the recognition of qualifications related to higher education in the European region, made in Lisbon on 11 April 1997, and dictates rules for the adjustment of the internal legal system. The decree of the President of the Republic 30 July 2009, n. 189, in execution of article 5 of the aforementioned law, governs, among other things, the procedure for the recognition of educational qualifications and the related curricula studiorum for social security purposes.
L’articolo 170, comma 1, del testo unico sull’istruzione superiore di cui al regio decreto 31 agosto 1933, n. 1592 stabilisce che i academic qualifications obtained abroad they have no legal value in Italy, except in the case of special law or bilateral agreements.
On the basis of point 1) of the circular of 7 September 1978, n. 468 university qualifications obtained abroad are redeemable if they have been recognized by Italian universities or, in any case, have legal value in Italy. These principles are confirmed for the generality of foreign qualifications but are no longer operative for qualifications to which Presidential Decree 189/2009 is applicable.
Infatti, le valutazioni concernenti il riconoscimento ai fini previdenziali dei suddetti titoli e dei relativi curricula studiorum sono state rimesse alla competenza del Ministero dell’Istruzione, dell’Universita e della Ricerca (articolo 1, comma 1, e articolo 3, comma 1, lettera b), d.p.r. 189/2009).
Therefore, the study periods in question are redeemable pursuant to article 2, legislative decree 30 April 1997, n. 184 only when they are the object of specific recognition for social security purposes pursuant to article 3, paragraph 1, letter b), of Presidential Decree 189/2009. For the specific purpose of admission to the redemption faculty, therefore, other recognitions such as the additional ones envisaged are not relevant, the recognitions for academic purposes referred to in article 2, law 11 July 2002, n. 148 or for the purposes related to professional recognition, provided for by community legislation, and by articles 49 and 50 of the decree of the President of the Republic August 19, 1999, n. 394.
Il procedimento di cui al d.p.r. 189/2009 si applica esclusivamente ai titoli di studio accademici esteri rilasciati nei paesi aderenti alla “Convenzione di Lisbona dell’11 aprile 1997” (art.1, comma 2). Qualora si debba procedere, la struttura INPS territorialmente competente invia al Ministero l’istanza espressa dell’interessato volta a ottenere il riconoscimento del titolo “ai fini previdenziali” ai sensi dell’articolo 3, comma 1, lettera b), d.p.r. 189/2009, corredata dai documenti indicati dall’articolo 3, comma 2, d.p.r. 189/2009.
The redemption of a degree requested by unemployed subjects
The redemption of a degree requested by unemployed subjects can therefore be exercised by subjects not enrolled in any compulsory form of social security che non abbiano iniziato l’attività lavorativa in Italia o all’estero.
The faculty (circular 11 March 2008, n. 29) è esercitabile da coloro che, al momento della domanda, non risultino essere stati mai iscritti ad alcuna forma obbligatoria di previdenza, inclusa la Gestione Separata di cui all’articolo 2, comma 26, legge 8 agosto 1995, n. 335 e che non abbiano iniziato l’attività lavorativa, in Italia o all’estero (messaggio 9 marzo 2009, n. 5529).
In the event of a degree redemption requested by unemployed subjects, l’onere è costituito dal payment of a contribution, per ogni anno da riscattare, pari al livello minimo imponibile annuo degli artigiani e commercianti moltiplicato per l’aliquota di computo delle prestazioni pensionistiche dell’Assicurazione Generale Obbligatoria (AGO), vigente nell’anno di presentazione della domanda.
The contributo è versato all’INPS in specific separate accounting evidence of the Employees Pension Fund (FPLD) and is revalued according to the rules of the contribution system, with reference to the date of the application.
Il montante maturato è trasferito, su domanda dell’interessato, presso la gestione previdenziale nella quale l’interessato sia o sia stato iscritto.
The right can also be exercised by unemployed subjects which, at the time of the application, do not appear to have been never enrolled in any compulsory form of social security e che non abbiano iniziato l’attività lavorativa in Italia o all’estero.
For more information, refer to circular 27 May 2011, n. 77.
The pagamento dell’onere it is carried out using the appropriate bulletins MAV inviati dall’INPS con il provvedimento di accoglimento.
The bulletins can be paid at any bank counter without additional costs and at all post offices, paying the current postal commission.
Bulletins can be printed MAV online through the dedicated service or alternatively request them from the Contact Center on 803 164, free from a landline, or on 06 164164 from a mobile. In this case, the operators will send a copy of the bulletin to the desired address or by e-mail.
Communicating the file number and the tax code is possible pay in the following ways:
- at entities belonging to the “Reti Amiche” circuit:
- tobacconists participating in the circuit;
- the bank branches of Unicredit SpA, with payment in cash for all users or, for Unicredit account holders, also with debit on the bank current account;
- on the Unicredit SpA website for customers who own the online banking service;
- online on the INPS website using a credit card;
- online from a smartphone or tablet, via the INPS Servizi Mobile application (IOS and Android), using a credit card;
- online from all other mobile devices, via the mobile version of the m.inps.it site, using a credit card;
- by credit card using the Contact Center on 803 164 free from a landline or on 06 164164 from a mobile network.
In the case of payment made through the Contact Center, INPS will send the analytical payment receipt to the address held by the institution.
Once the debit authorization has been communicated, INPS will send a confirmation letter indicating the month of activation of the service and the amounts relating to the deadlines for the year. While waiting for the confirmation letter sent by INPS, you will have to continue making payments using the payment slips MAV or with the other payment methods indicated, respecting the monthly deadlines.
From the date of activation of the service, it will no longer be necessary to use the payment slips with a payment term subsequent to the activation itself.
L'automatic charge it can be revoked by the taxpayer at any time, with timely communication to the bank agency or post office. The remaining installments can be paid with the other payment methods.
All’inizio dell’anno solare successivo ai versamenti, l’attestazione utile ai fini fiscali sono visualizzabili nel Portale dei pagamenti: servizio “Riscatti, Ricongiunzioni e Rendite”, sezione “Pagamenti effettuati”.
Per le domande presentate a decorrere dal 1° gennaio 2008, gli oneri da riscatto per il corso di laurea possono essere versati ai regimi previdenziali di appartenenza in unica soluzione ovvero in 120 rate mensili senza l’applicazione di interessi per la rateizzazione. È confermata la possibilità che l’interessato eserciti la facoltà di estinguere il debito anche in un numero minore di rate e comunque senza applicazione di interessi.
It remains understood that the pensioner will not be able to request payment by installments and that retirement implies the forfeiture of the benefit of any installment payments in progress, with the consequent obligation to pay the residual capital in a single solution.
Failure to pay the amount in a lump sum or to pay the first installment is considered as a waiver of the application which is archived by INPS without further fulfilments.
For installments subsequent to the first, their payment made after the deadline but with a delay of no more than 30 days, is allowed no more than five times. Further payments made after the deadlines assigned may be, at the explicit request of the interested party, considered as a new request and will result in the recalculation of the amount to be paid.
Tutti i pagamenti effettuati per importi parziali o per un minore numero di rate entro i termini assegnati verranno convalidati determinando l’accredito del periodo assicurativo corrispondente all’importo pagato.
Any changes in address or personal data must be promptly communicated to the Institute.
Da quanto detto è chiaro che non è possibile stabilire a priori il costo del riscatto, visto che sono diverse le variabili che ne condizionano l’importo.
However, it is necessary to consider a whole series of advantages foreseen in the event of redemption:
- the option to pay through an installment plan;
- the possibility of deducting it as a tax deductible expense;
- l’opportunità di anticipare la data del pensionamento;
- il vantaggio d’incrementare l’importo della futura pensione.
One thing is certain, the sooner you redeem your degree, the more you save. In fact, the coefficient for the calculation increases exponentially over the years. It is therefore better not to wait until you are too close to retirement to proceed with the redemption. In fact, the costs at that point could be prohibitive.
There is a bill that would allow students who enroll from next year (and in subsequent years) to request a free degree redemption.