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and gentlemen
Good news from INARCASSA
With an interministerial decree of 30 October 2008 issued by the Ministry of Labour, Health and Welfare in cooperation with the Ministry of Economy and Finance were approved Inarcassa amendments to the Statute on the promotion and development of the profession.
The amendments to the statutes approved by the competent ministries, the complementary activities relating to members that INARCASSA place, subject to the availability of budget and still up to a maximum of 0.34% of the proceeds of the additional contribution resulting from the last approved balance sheet .
The above said activities include promotion and development of the exercise of professional services to its members, with particular emphasis on young students, even with the offer of financial instruments (such as loans, establishment of guarantee funds conventions for the purchase of software, conferences and more.
actions to support the promotion and development of the profession will be defined by special resolution by the National Committee of delegates INARCASSA by March 31, 2009, so right now I ask the members suggestions, ideas and actions to be proposed in the appropriate fora, aimed at improving the quality of the professional practice.

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Complementary contribution and collaboration
The additional contribution is not payable for services provided in collaboration between engineers and architects, also as participants associations or professional company.
It is not even due for services performed in collaboration between engineering companies and between them and those previously indicated. The
his request is in effect an undue payment.
When the end user instead of the benefit is the same applicant, engineer, architect, or professional association of engineering companies (for example, work carried out by the same company) the contribution of 2% is due.

Complementary contribution volume and business tax
Members of the professional architect, VAT-Id, in accordance with Article 10 of Law No. 6 / 1981 are required to pay the supplementary contribution to Inarcassa "regardless of the actual payment that the debtor has performed."
The series deserves some attention in the case of invoices to public agencies with the enforcement notice to Tax deferred.
The law cited above, and the statutes uncorrelated income taxes even though both business volume and professional, for which an invoice for payment falls as deferred income does not contribute to form professional year of issue, notes on the turnover, with further payments the additional contribution of 2% even if one has not been cashed.

Professionals junior
bachelor's architects, members of their professional associations, section B (three years list), with VAT and not subject to another form of compulsory insurance are required to ' enrollment in Inarcassa, with similar terms and contribution to all other members.

Mario Salieri, Gratis, On Line

statutory changes

STATUTORY CHANGES APPROVED BY THE NATIONAL COMMITTEE DELEGATES
into force only after approval of the competent ministries

Contribution Subjective
The rate increases to 14.5% in 2012 according to the following scale:
1) 11.5% from 1.1.2009;
2) 12.5% \u200b\u200bfrom 1.1.2010;
3) 13.5% from 1.1 .2011;
4) 14.5% from 1.1.2012.

Since 2009 the share of 0.5% contribution is subjective to the financing of welfare activities, this contribution is unproductive towards social security.
The minimum contribution in 2009 will be € 1,400 (of which € 60 for the welfare activities) in 2011 to € .1.600 (of which € .65) and in 2013 € .1.800 (of which € .70).
For the years 2010 and 2012 and from of 2014, the revaluation is indexed Istat.
For those who register before you turned 35 years for the 5 calendar years from initial enrollment and no later than the age of 35 years of age, subjective contribution is reduced to 50% and the minimum contribution of 1 / 3.
The reduction also applies in case of re-entering the period of insurance easier and is applied to income < o = al primo scaglione di reddito usato per il calcolo pensionistico di cui all’art 25.5 (€ 40.350), sull’eccedenza non sarà applicata la riduzione di cui sopra.

Supplementary Contribution
The obligation to pay the additional contribution persists even with the application of tax concessions.
For those who sign up before he had attained the age of 35 years, for the 5 calendar years from initial enrollment and no later than the age of 35 years, the minimum additional contribution is reduced to 1 / 3, the reduction also applies in case of re-entry during the period of insurance easier.

Since 2009, the additional contribution is 4%.

Retirement pension
Since 2009 the amount of pension is composed of the following shares:
a) share determined by calculation system of pay for annual income with professional or => in 2009 to € 6,000 or to turnovers = or> for 2009 to € 10,000, both re-evaluated annually;
b) share of contribution-based system determined by annual The years with earned income < per il 2009 ad € 6.000 ovvero a volumi d’affari per il 2009 < ad € 10.000, rivalutati annualmente entrambi.
contribution facilitated contributions are excluded from the calculation. From 1 .1.2010
share-based pension is calculated by taking the average of the highest in 20 reevaluated professional income declared by the member, in the declarations relating to the 25 calendar years prior to the vesting of pension rights, the number of years higher income for calculating the pension is increased by one year each year, reaching in 2014 the top 25 of the last 30 reevaluated professional income declared by the member. The share
b) is calculated in the manner provided by art. 40, paragraph 1.
to pensions calculated as provided for in points a) and b) does not apply the adjustment to a minimum. For
incapacity, disability and indirect calculation processing is carried out only with the pay system in letter).
Since 2009 the minimum pension is equal to that of 2008 re-evaluated in proportion to changes Istat.
Since 2009 the minimum pension is not payable for the years for which the pension is calculated by the method referred to in subparagraph b), in which case the minimum pension is reduced, many of those thirty years of seniority for which apply the provisions of the letter b).
Subject to the earlier legislation, though the average income is> to € 40,350, the percentage of 2% in the first paragraph shall be reduced as follows: a) 1, 71% for the tranche of € 40,350 to € 60,800, b) 1, 43% for the income bracket from € 60,800 to € 70,900; c) to ' 1.14% for the tranche of € 70,900 to € 80,850.


Retirement pension
From 1 .7.2009 the old age pension is paid to those who, by summing age + period of membership and contribution to Inarcassa reach their quota of 96. From 1 .7.2011 the proportion is 97, from 1 .7.2013 share is 98. Since 2013, the CND estimated pension expenditure will act more adjustments.
The pension is determined by application of paragraphs 1 to 5 ° of Article .25. For those at the date of commencement of the retirement age have < a 65 anni, l’importo del trattamento pensionistico determinato è ridotto con i seguenti coefficienti di riduzione: a 58 anni del 17,3%; a 59 anni del 15,3%; a 60 anni del 13,1%; a 61 anni del 10,8%; a 62 anni dell’8,4%; a 63 anni del 5,8%; a 64 anni del 3,0%;

Members that the entry into force of these regulations have aged 55 years and have gained a contribution = or> 30 years of seniority can retire at 58 years and 35 years of contributions without any reduction.

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