CCNL Building Industry – Crafts: How does the Fund Provided work?

What is the fund do you predict?

The Provvi Fund is the reference pension system for reference of the CCNL of the construction and construction-erase construction. The objective is to ensure an supplementary social security position with respect to that paid by public bodies, to be requested from the termination of the contract and, in some cases, in the form of anticipation in constant relationship.

• Contractual contribution: the CCNL of the building – industry and crafts have introduced a social security provision in favor of all workers affected by the two collective contracts since 1 January 2015. The provision takes place with a monthly contribution to the employer and takes on the name of “contractual contribution”, variable according to the category (worker or employee) and the level of classification of the employee.
• 2% of the salary: the worker can also activate a supplementary contribution equal to 2% of the monthly salary useful for the calculation of the severance pay, divided into equal parts between the employee himself and the company.
• TFR: Alternatively or in addition to the payment of 2% of the salary, the employee can opt for the destination of the severance pay to the Fund Provides, to an extent equal to:
• 18% of the TFR accrued in the year for first employment workers on 28 April 1993;
• 100% of the TFR accrued in the year for the workers hired on after April 28, 1993.

What are the advantages?

According to the official page of the Fund, you provide the additional contribution and / or the contribution of the severance pay have the following advantages:

• Tax deduction of the contributions paid to the limit of 5,164.57 euros per year;
• The severance pay delivered by the bottom is taxed by a minimum of 9%to a maximum of 15%, compared to the severance indemnity paid in the paycheck which, on the contrary, discounts a minimum taxation of 23%;
• 1% additional salary thanks to the additional employer contribution.

The new regulation of the contractual contribution to the Provvi Fund

With the agreement of 4 July 2025, the contractual contribution to the Fund provides for the construction sectors Industry – craftsmanship is due, with regard to the workers hired from 1 July 2025, for only working relationships with a duration of more than three months. In the case of the beginning and/or termination of the under month -old report, the fraction of a month of less than fifteen days should not be considered, while considering the fraction equal to or greater than fifteen days as the whole month.

For the already mentioned hires, the contractual contribution will be paid to the Fund, by the employer, starting from the fourth month following the hiring, it being understood that the amount paid for the aforementioned fourth month will also include that relating to the first three months.

Employment relationship less than three months

For employees with an employment relationship of less than three months, according to the agreement of 4 July, at the time of the cessation of the contract, with the company, with the severance indemnity, a gross amount calculated according to the monthly values ​​(distinct by level) referred to in Table A, attached to the agreement, is recognized by the company.
The monthly values ​​must be multiplied by the months of duration of the contract, considering the fraction equal to or more than fifteen days as the whole month.

Likewise, for the workers with an employment relationship of less than three months, at the time of the cessation of the contract, the employer provides a gross amount, calculated by taking as reference the hourly values ​​referred to in Table B, attached to the agreement of 4 July 2025. To this end, the hourly races must be multiplied by the only hours of ordinary work actually rendered in the period of duration of the contract.
The sum in question is paid by the company, net of the withholding taxes, to the competent Cassa Edile / Edilcassa, in a special fund. The accrued amount will be paid to the worker by the Cassa Edile / Edilcassa in conjunction with the provision of the GNF.

As clarified by the supplementary agreement of 15 July 2025, the discipline also operates in the event of a duration of the employment contract of three months.

Excluding workers already registered in the foreseen

The provisions analyzed so far do not operate with regard to the hypotheses of hiring workers who have already activated, as part of a previous contract, the payment to the Fund provided for forms of additional contribution to the contractual contribution, such as the TFR accruing and/or the additional contribution of 1% or higher.

In these situations, therefore, the contractual contribution is paid by the company since the first month of the employment relationship.

Affarted from 1 October 2025

As ordered by the supplementary agreement of last July 15, the new regulation of the contractual contribution to the Provvi Fund finds application for the workers hired from 1 October 2025.