Occupational Pension Schemes | Max-Planck-Institut für Sozialrecht und Sozialpolitik - MPISOC

Occupational Pension Schemes

Previdenza complementare ad adesione collettiva

1 For a few occupations mandatory ‘integrative’ statutory pension schemes persist to supplement standard pensions, e.g. for tax collectors, dock workers, miners (managed by INPS), while some self-employed professionals enjoy additional protection provided by mandatory supplementary insurance schemes, based on autonomous management and regulations.

2 E.g. Cometa pension fund for employees in the metalworking and plant installation industries and related sectors; Fonchim pension fund for employees in the chemical and pharmaceutical industries; Previndai pension fund for executives in the manufacturing industry.

3 E.g. the Laborfonds pension fund for employees working in the Trentino Alto Adige region; Fondemain pension fund for the workforce of the Aosta Valley region.

4 Currently, there are only a few ‘closed’ funds that cover public service employees, e.g. Espero (teaching staff), Perseo Sirio for personnel of the regions, local authorities and the national health service, staff of ministries, of the Presidency of the Council of Ministers, university staff, and two regional funds that include also public administration staff. At present, civil servants with an employment relationship not governed by a collective labour agreement do not have the opportunity to join a ‘closed’ pension fund.

Legal Basis: Legislative Decrees No. 124/1993; No. 252/2005; Law No. 243/2004; Law No. 296/2006; Legislative Decree No. 147/2018; D.L. No. 4/2019 converted into Law No. 26/2019; Law No. 160/2019; Income Tax Act No. 917/1986 (Testo unico delle imposte sui redditi, TUIR).