The INPS, with its message no. 2199 of 11.6.2024, provides instructions to employers regarding the methods of fulfilling contributory obligations and the correct exposure in the Uniemens flow of subordinate workers posted in application of the provisions on applicable legislation contained in the Italian social security agreement – Japan.
The instructions provided in the message apply starting from the period of competence June 2024. For the periods of competence April 2024 and May 2024, employers must make use of the regularization procedure (DMVig).
– Workers posted from Italy to Japan
For the workers in question, the due contribution must be paid according to the methods envisaged and currently in use for workers sent to countries linked to Italy by social security agreements. Therefore, for the purposes of fulfilling the contribution obligations, a specific contribution position must be opened marked by the authorization code “4Z”.
Furthermore, since the contribution due to the former CUAF (Single Family Allowance Fund) does not fall within the scope of application of the Agreement, nor is it due pursuant to the legislation referred to in law 3 October 1987, n. 398, the contribution position must also be marked by the authorization code “1C”, having the meaning of “Exemption from paying the contribution due to the CUAF”.
– Workers posted from Japan to Italy
For workers who, based on the provisions of the Agreement, are exempt from the Italian legislation for the compulsory general insurance for invalidity, old age and survivors (IVS) and for unemployment insurance (DS), the employers for the purposes of displaying in the Uniemens flow – individual report – the newly established Contribution Type code “87”, having the meaning of “Foreign workers from Japan posted to Italy insured for IVS, DS, in the country of origin ( art.13 Italy-Japan social security agreement).
If, however, the exemption from Italian legislation applies only to the IVS, for the purposes of exposure in the Uniemens flow the Contribution Type code in use “81” must be used, having the meaning of “Foreign workers with option for IVS in the country of origin”.
For forms of insurance not falling within the scope of application of the Agreement, the contribution obligations must be fulfilled in Italy in compliance with current national legislation.
In the event that the posted worker is insured in the State of origin also for involuntary unemployment, this circumstance must result from the express indication in section 4 of the insurance coverage form (“IT/JPN 101” for workers posted from Italy and “JPN/IT/ 101” for those who are seconded from Japan) of the reference standard according to which the worker is also insured for the aforementioned risk (see art. 13 of the Agreement).
