New ones are coming income thresholds from subordinate employment or parasubordinate and autonomous for the purposes of compatibility with Naspi and Dis-coll unemployment benefits. INPS communicated this directly with message no. 1414 of 9 April 2024. Let’s find out what changes and what the parameters must be respected to receive unemployment benefits.
Unemployment benefits and income from work, when they are cumulative
Legislative decree 4 March 2015, n. 22, articles 9 and 10, as well as article 15, regulate the hypotheses of carrying out work activities while receiving, respectively, the benefits of unemployment Naspi and Dis-coll.
In particular, for Naspi, the possibility of cumulation with income deriving from subordinate/para-subordinate and self-employed work is permitted, while for Dis-coll the possibility of cumulation with income deriving only from para-subordinate and self-employed activities is permitted, provided that such activities do not generate an income from work exceeding the minimum amount excluded from taxation.
For both benefits, the insured is obliged to communicate the presumed annual income to INPS for the purposes of reducing them in the manner and in compliance with the terms set out in the aforementioned articles of Legislative Decree no. 22 of 2015.
The news
Without prejudice to the changes made by the legislative decree of 30 December 2023, n. 216, relating to the amount of income excluded from taxation (so-called no tax area) provided for holders of employee income (see Revenue Agency circular no. 2/E of 6 February 2024), this message summarizes the income limits referring to the years 2023 and 2024 for compatibility purposes with Naspi and Dis-coll unemployment benefits.
In detail:
- the annual income limit from employee/parasubordinate work is equal to 8,173.91 euros for the year 2023 (unchanged compared to 2022);
- the annual income limit from self-employment is equal to 5,500 euros for the years 2023 and 2024 (unchanged compared to 2022);
- the annual income limit from employee/parasubordinate work is equal to 8,500 euros for the year 2024.
Furthermore, INPS underlines that occasional work services, referred to in article 54-bis of the legislative decree of 24 April 2017, n. 50, converted, with amendments, by law 21 June 2017, n. 96, are compatible and cumulative with Naspi and Dis-coll unemployment benefits within the limit of 5,000 euros and that, in this case, the recipient of the aforementioned benefits is not required to make any communication to the Institute regarding the presumed annual income.
