3.3.2.I-iii.2 Special unemployment benefit (Trattamento straordinario di integrazione salariale)
3.3.2.1. Aim
To support workers made redundant due to personnel reductions or employed in firms undergoing restructuring, reorganisation or conversion.
3.3.2.2. Legal basis
Decree-Law 299/94 (Art. 1, § 3), converted into Law 451/94.
3.3.2.3. Contents
The special unemployment benefit is available to employees in firms for which extraordinary wage compen-sation is granted in the following cases:
- declaration of bankruptcy;
- compulsory liquidation;
- extraordinary administration with suspension of business activity.
The special unemployment benefit may be granted for a maximum of 12 months; it is to be applied for by the bankruptcy trustee, liquidator or provisional administrator within 40 days of the onset of the crisis within the firm or within 120 days where the firm is undergoing restructuring, reorganisa-tion or conversion.
After six months the special unemployment benefit may be extended for a further six months after certification that the programme is being conducted in accordance with the regulations by the Ministry of Labour.
3.3.2.4. Financial resources
The burden of contributions is distributed as follows:
1. A contribution of 0.90% of the remuneration subject to contributions (Art. 9, Law 407/90), of which 0.60% is paid by the employer, 0.3% by the employee;
2. an additional contribution (Art. 8, Law 160/88) of 3% in firms with between 15 and 50 employees and 4.5% in firms with more than 50 employees.
3.3.2.5. Institutional support
The Ministry of Labour and the INPS: the Ministry of Labour can require the immediate payment of the special unemployment benefit to workers by the INPS
3.3.2.6. Duration
Special unemployment benefit can be paid to any production unit for an overall maximum of 36 months within a five-year period. In some cases this maximum may be exceeded (e.g. in the case of particularly complex restructur-ing, reorganisation or conversion programmes; Art. 1, § 4, Decree-Law 299/94, converted into Law 451/94).
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