Fondapi
Taxation Scheme Applied to Benefits
Consult the taxation scheme applied to benefits directly below or DOWNLOAD and PRINT THE PDF by clicking here!
Taxation for each type of benefit provided by Fondapi | |||
|---|---|---|---|
Type of benefit | Reason | Taxation by contribution period | |
from 01/01/2001 to 31/12/2006 | from 01/01/2007 onwards(*) | ||
Total redemption or 80% partial redemption | individual dismissal | Ordinary taxation (***). IRPEF rate (23% or higher) | Separate taxation (***). Fixed rate at 23% |
resignation | |||
change of CCNL contract | |||
appointment as manager | |||
end of fixed-term contract | |||
Total redemption or 80% partial redemption | collective dismissal – mobility | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation. Fixed rate at 23% |
company bankruptcy | |||
Total redemption | termination of employment with unemployment exceeding 4 years | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation.
Reduced rate (from 15% to 9%) |
disability exceeding 2/3 | |||
death (100% only) | |||
50% partial redemption | termination of employment for more than 12 months and less than 48 months | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation.
Reduced rate (from 15% to 9%) |
mobility | |||
redundancy fund lasting at least one year with zero working hours | |||
Pension benefit in annuity or lump sum | reaching retirement requirements and membership in Fondapi for AT LEAST 5 years | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation.
Reduced rate (from 15% to 9%) |
Pension benefit in lump sum | reaching retirement requirements and membership in Fondapi for LESS than 5 years | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation.
Fixed rate at 23% |
Advance payment | for healthcare expenses | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation.
Reduced rate (from 15% to 9%) |
Advance payment | for first home purchase | Separate taxation. IRPEF rate 23% or higher (**) | Separate taxation. IRPEF rate 23% or higher (**) |
for first home renovation | |||
for additional needs | |||
(*) The taxation applied from 01/01/2007 is separate, therefore, there will be no subsequent adjustments.
(**) The taxation is final. Therefore, the amount should not be reported in the following year’s tax return.
(***) The taxation is ordinary, like that on the payslip. This means that the amount must be reported in the following year’s tax return.
Is retirement approaching?
If you have less than 6 months until retirement and you want to be contacted by Fondapi for a personalized consultation, book it using the button below.
Or write an email to pensione@fondapi.it indicating your name and your question: we will contact you as soon as possible!
