L ' art. 2120 of the Civil Code provides that the indemnities set aside at the end of each year should be reassessed by applying two rates, comprising: - 1.5% at standard rates;
- 75% the increase of the index of consumer prices for families of workers and employees, established by Istat, compared to December last year.
For the month of February 2008 the consumer price index reported by ISTAT is 132.5, a difference compared to December 2008 amounted to 0.531107. 75% of this increase is thus equal to 0.398331, which must be added 2 / 12 of the fixed rate (1.5), ie 0.250. The sum of the two amounts (0.398331 + 0.250) gives the value of the revaluation of the severance pay in February 2008, equal to 0.648331.
In the case of an advance payment of the severance pay, the rate of appreciation applies to the whole amount set aside until the pay period in which the payment is made, for the remainder of the year will apply, however, only on the net odds of anticipation, that which remains available to the employer.
From 1 January 2001, the appreciation gained by the workers should be taxed separately from severance pay, through the ' substitute tax of 11%. The sampling is done at the end of the year or the termination of the employment relationship.
The revaluation does not affect the amount of severance pay paid by employees for the pension funds, and must be re-evaluated by the employer shares of accrued severance pay by workers at companies with more than 50 employees who were transferred to the Treasury fund at INPS.
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