Retirees may have access to the Supplementary Health care plan offered by PREVIDIR provided that :
- prior to retirement, they were previously enrolled in a PREVIDIR health care program as an employee where the employer had participated in a similar program in accordance with the provisions provided by PREVIDIR or their employer
- the initial request for enrollment was sent directly to PREVIDIR on behalf of the retiree, whereby all financial implications are to be borne by the individual retiree.
In accordance with the above, the retiree has the right to access all of the numerous options provided for by the fund, adopting the same conditions offered for full time employees of the employer.
The obligations regarding program contributions need to be fulfilled by the specific individual directly with PREVIDIR without involving the previous employer.
INCREASED HOSPITALIZATION AMOUNTS INSURED : EURO 5,000,000
When an insured is interested in increasing these amounts insured for hospitalization, the request may only be presented at the beginning of the enrollment period. It is also possible to extend this limit to family members who are not dependent only if the principal member is to benefit.
MAXIMUM INSURED AGE LIMIT
The benefits included herein are valid for insureds up to age 75.
When choosing the insured option, special attention needs to be addressed to the following:
- a retiree who, as a former executive or employee participated in a supplementary healthcare plan as indicated in their Collective National Labor Contract (CCNL); for example: FASI, FASDAC, QUAS, etc…
- retirees who did not previously have any supplementary health care coverage will need to review only the choices regarding the “full form“ options
Here below, we shall indicate the options most frequently chosen by retirees:
- FP and F3P (reserved for single individuals) guarantee the reimbursement for hospitalization, high diagnostic testing, and dental costs
- GP, G+P (reserved for single individuals) and HP, that extend the coverager to include additional options for specialist medical visits, home care, diagnostic assessment, laboratory analysis, preventive dental care
As indicated in the ITALIAN INTERNAL REVENUE SERVICE RESOLUTION, N. 293/E of 11 July 2008, giving the Regularoty directive ( article 49 of the TUIR Testo Unico imposte Reddito ), regarding pensions of all types in addition to employee income even retirees can benefit by deducting the welfare contribution costs paid to entities or funds specifically dedicated to welfare plans, provided that this is in accordance with the same terms, limits and conditions provided for employees.
Therefore, when reviewing the fiscal and tax deductibility within the limits of EURO 3,615,20 ( article 51, paragraph 2, letter a of TUIR Testo Unico Imposte Reddito ) , these contributions must be made in accordance with the corporate contractual agreeements or company regulations as indicated in the Italian Internal Revenue Directive n. 50/E issued in 2002, whereby these amounts do not form part of the retitree’s income , even if they
Are paid to his family members, including those who are not tax dependent.