Pension expenditure relating to all managements (Inps and others) amounted to 216.107 million euros in 2014, an increase of 0,69% compared to 2013. The figure, which is net of the Gias share (Management of welfare interventions and support for social security management, paid by INPS), compares with contribution revenues equal to 189.595 million euros (excluding the additional contribution of 10.800 million euros paid by the State to finance state pensions), with an increase only by 0,12% compared to 189.364 million in 2013.
From these numbers, contained in the third report on Italian pensions by the study center of social security itineraries, emerges therefore a negative balance between contributions and services equal to 26.512 million euros, with an increase of 4,95% compared to the deficit of 25.262 million euros in 2013.
In this context, at INPS level there are only three active managements:
- merchant management (+521 million);
- the management of Entertainment Workers, ex Enpals (+279 million)
- the management of Parasubordinates (+6.943 million, in this case the assets are particularly substantial because the separate management was established relatively recently, in 1995, consequently the services provided are still much lower than the number of taxpayers).
All the funds of freelancers have a balance sheet surplus, with the exception of the Inpgi of journalists and the Cipag of surveyors:
- Enpacl, labor consultants (+67,54 million);
- Enpav, veterinarians (+53,84 million);
- Enpaf, pharmacists (+99,96 million);
- Cf, lawyers (+724,5 million);
- Cash in, engineers and architects (+524,18 million);
- cipag, freelance surveyors (-26,77 million);
- Cnpr, accountants and commercial experts (+55,46 million);
- Cnpadc, accountants (+478,72 million);
- CNN, notaries (+54,05 million);
- Inpgi, journalists (-87,55 million);
- Enpam, doctors and dentists (+960,04 million).
Overall, the coffers of freelancers registering a positive balance of 3.364 million. Without these assets, the general budget deficit would be 37,619 billion.
In terms of liabilities, the managements that record the most negative balances are:
- the management of Public Employees, ex Inpdap (-26.875 million);
- the management of the former State Railways (-4.233 million euros);
- Artisan management (-3.541 million euros);
- the management of Direct Growers, Settlers and Sharecroppers (-3.146 million).
As regards the pension funds of private employees, the overall balance is negative by 3.613 million euro, a marked worsening compared to the deficit of previous years (734 million in 2012 and 2.840 million in 2013).
Il Employee Pension Fund (FPLD) represents the most important management in the sector, with over 90% of taxpayers and treatments provided, and closed 2014 with a positive balance of 8.997 million. However, the fund's overall result is negatively affected by the three former special funds (Transport, Telephone and Electric) and by the management of industrial company executives (formerly Inpdai), merged into the Fpld with separate accounts.
- Transportation fund (-1.018 million);
- Telephone fund (-1.093 million);
- Electrical background (-1.982 million).
- Ex Inpdai fund (-3.770 million).
The sector of employees also includes other categorical funds in addition to those mentioned up to now (Flight, Consumption taxes, FF.SS and Clergy, which are managed with independent accounts within the INPS budget), and data relating to employees of the Post Office and Telegraphs (first managed by the former Ipost, suppressed in 2010 and transferred to INPS).
- Flight fund (- 178 million);
- Consumption Tax Fund (-149,487 million);
- Clergy Fund (-69 million);
- Fund for Post and Telephone Employees (-246 million).
