MANAGING NEW ELECTRONIC ANF APPLICATIONS
The Social Security Institute Inps, with its recent Inps message no. 1777/2019, provides further instructions to the employers for managing Anf applications, sent by employees through the obligatory electronic channel.
Indeed, starting from 1st April 2019, applications to obtain the Anf, until now presented by the workers to their own employers by using the “ANF/DIP” form (code SR16), have to be presented directly to the Inps exclusively with the electronic method. These applications can only be presented through the associations or directly by the interested party with the required access credentials, using the special service present on the website of the social security institute.
You are reminded that applications already made to the employer up to the date of 31st March 2019, valid for the period between 1st July 2018 and 30th June 2019, or applicable for arrears of previous years, must not be re-sent electronically. Indeed, in these situations the employers may operate normally. This means calculating the amount due on the basis of the declarations present in the application, paying the benefits and making the relevant adjustments (this for the period included between 1st April and 30th June 2019).
The new electronic procedure “ANF DIP”, however, allows Inps to immediately calculate the daily and monthly amounts theoretically payable to the applicant, with reference to the type, to the number of members and to the overall income of the household in the reference period for the requested benefit.
After sending the application, the worker will be informed with a formal note only if the request itself is rejected. He or she can access the specific section “Consult application” in the restricted area using his or her credentials. The worker must, therefore, inform the employer of the positive outcome of his or her request.
The employer will then have access to the data necessary to issue and equalise the Anf through a special application already available in the company social security box, indicating the workers tax code. The amounts theoretically payable will be present as calculated directly by the Inps, but they have to calculate the amount effectively payable to the applicant, in relation to the type of work contract in force and to the presence/absence of the worker in the reference period.
It should be noted that the amount paid monthly may not in any case exceed the monthly amount indicated by the Institute.
Furthermore, the employer will pay the Anf amounts in the usual manner, along with the monthly remuneration and will equalise it with the monthly declarations.
The procedure can be used in two ways:The application “Consultazione Importi ANF” is aimed at the companies and the delegated intermediaries and is available within the company social security Box. This procedure allows the information regarding the Anf applications (ANF DIP) of their own workers to be visualised, that is: the maximum daily and monthly amounts payable, and the reference period. It should be noted that the procedure exclusively shows the data regarding the applications accepted in the “ANF DIP” procedure.
- specific research, indicating: the relevant company registration number; the tax code of the worker; the period (from 1 to 6 months) for which the daily and monthly Anf ceilings payable are to be known for the purpose of completing the UniEmens flows. The information will be immediately available;
- bulk request (for all the workers of a company for which the requesting subject has an authorisation). In this case the following must be indicated: the relevant company registration number; a specific month of competence for which the daily and monthly ANF ceilings payable are to be known for the purpose of completing the UniEmens flows. The information will be made available after the necessary system processing times.
Also the filling of the UniEmens flow will undergo modifications starting from the month of July 2019, remaining unchanged until then.
You are reminded that, in the event of changes in the composition of the family unit in the period already requested, or in the event of the conditions entitling the increase of the income levels being changed, the interested worker must send the Inps an application of change for the affected period, exclusively electronically with the “ANF DIP” procedure.
Changes are also envisaged as regards cases of authorisation for employees sending an “ANF DIP” application. If a valid authorisation is not available, the worker must send an authorisation application through the electronic procedure “Autorizzazione ANF”, attaching the necessary documentation. In the event of preliminary successful outcome, the applicant worker will no longer receive the note of acceptance of the authorisation application (form ANF43), as used to happen, but the Inps will immediately proceed with the subsequent preliminary step of the application of “ANF DIP”. Only in the event of rejection will the note be subsequently sent to the applicant (form ANF58). The employer will, therefore, no longer have to examine or officially acknowledge authorisation notes, this is because the entitlement to the family benefit is verified by the Institute itself.
Furthermore, with memorandum no. 66/2019, Inps has disclosed the levels of income of the tables containing the monthly amounts of the allowances for the family unit that have been revalued for the period 1st July 2019-30 June 2020.
NEW WAYS OF MANAGING THE ANF
From 1st April 2019, the applications for the family benefit must be made by the worker directly to Inps, exclusively electronically.
What must the worker do?
- They must send the electronic application to the Inps directly from the website or through associations and wait for the outcome (the worker will be informed by Inps only if the application is rejected, if the application has a positive outcome, the worker will have to check the result of the request on the website directly or through an association).
- They may inform the employer of having made the application.
- They must inform the employer of the positive outcome of the application sent, after having checked the status of their application on the Inps website (directly or through an association).
What will Inps do?
- They will receive the electronic applications presented by the workers directly or through an association.
- They will consider the applications received by performing the necessary controls and determining the amount of the ANF, if it is payable.
- They will inform the workers if the application is rejected.
- They will make the positive outcome of the application available on their website along with the theoretical amounts of ANF payable.
What must the company do?
- For the paper applications received by 31 March 2019 it will continue to pay the ANF in the pay packet until the end of June 2019, if it is payable.
- For the applications that the workers have sent electronically from 1st April, it must wait until the worker provides information regarding the positive outcome of the application made, before withdrawing the amounts to be included in the pay packet or communicating it to the office so that we do it.
What will the assigned office do?
- It will continue to provide information on laws regarding the ANF, but will NOT be able to provide information on the individual applications made electronically by the workers to the Inps.
- For the paper applications presented by the company workers by 31 March 2019 and received by us, it will calculate the amounts payable until 30 June 2019 and will add them to the pay packet.
- For electronic applications made by the workers to Inps from 1 April 2019:
- it will wait for the companies to communicate the names of the workers who have indicated that they have made the application and have obtained a positive outcome;
- it will consult the Inps website to pick up the theoretical amounts payable to the workers indicated by the companies;
- it will enter the amounts effectively payable on the basis of the working situation of the month and any back payments into the pay packet.
MANAGEMENT OF ELECTORAL LEAVE
Employees called upon to carry out functions at the electoral offices (referendum, general, administrative and European elections) are entitled to leave from work for the duration of the polling operations, if they are asked to perform the following roles:
- polling station chairperson;
- list or group representative;
- political party or referendum promoter group representative.
The days of absence from work included in the period corresponding to the duration of the electoral operations are considered, to all effects, days of working activity, therefore the workers are entitled to payment of specific amounts of remuneration in addition to the ordinary monthly remuneration or compensatory rest days for holidays or non working days that may be included in the period of performing the electoral operations, that is:
- for working days, they are remunerated normally;
- for holidays (for example Sundays) and non working days (for example Saturday in the event of a short working week), a share of the daily remuneration or alternatively, extra days’ leave in compensation.
The reference law does not regulate the criteria of choice between amount of additional remuneration and compensatory rest, therefore the employer and worker must come to an agreement about it, in relation to the need to organise the work. As regards the rest days, their compensatory nature means that they should be taken in proximity to the presence at the polling station.
You are reminded that the worker is entitled to payment for the whole day even if they have only spent a few hours at the polling station (for example if the counting operations continued for a few hours after midnight). The amount paid by the employer, additional remuneration or compensatory rest is subject to income tax and social security, whereas the consideration related to the operations carried out at the polling station and paid by the public authority are not.
The worker is obliged to give the employer the certificate of the days spent at the polling station signed by the chairperson of the polling station to justify the absence and to obtain payment of the consideration (for the certificate of the chairperson it is signed by the deputy chairperson) and with the rubber stamp of the polling station. The specific laws do not envisage it but in view of any absence from work, it is deemed that the worker is also obliged to inform the employer of it beforehand, by giving them a copy of the communication of convocation.
The office remains at your disposal for any further clarification.
Arianna De Carlo – Senior Payroll Specialist & Labour Consultant