How much Naspi is entitled to in 2024, all updated amounts

“How much do you get from Naspi” is one of the most frequent questions among those who are unemployed, as is what the difference is compared to the last salary received.
In fact, once the salary from employment ceases, the Naspi allowance represents the only recognized income.
And this is why we inevitably need to proceed with a reprogramming of monthly expenses, cutting, if necessary, some superfluous expenses.
In this regard, below you will find the complete procedure – explained in a simple way – to get an idea of how much you are entitled to from Naspi even before the payment of the benefit by INPS.
An updated guide to 2024, given that the unemployment benefit amounts were revised at the beginning of the year due to the cost of living adjustment.
How much you get from Naspi How much you get from Naspi Naspi calculation explained in a simple way Example Monthly cut Gross or net amount? How much is due to Naspi The rule for calculating Naspi is always the same, however the thresholds taken as reference change every year because they are subject to revaluation, i.e.
the mechanism by which the amounts of pensions, social safety nets and income support benefits, are adjusted to the average inflation trend recorded in the last 12 months.
In detail, for the calculation of the unemployment benefit, the average monthly taxable salary for social security purposes (including any thirteenth and fourteenth) of the last 4 years is taken as reference, but only for those periods that have not already given rise to Naspi.
For the calculation, therefore, we do not only look at the salary received in the last employment relationship, but also at what was recognized in previous experiences as long as they are included within the 4 years and have not already given rise to Naspi.
For this reason, it is not certain that the Naspi is always lower than the last salary: it could be, in fact, that the average monthly salary is – thanks to previous work experience – so much higher than the salary received in the last employment relationship to be even the cheapest unemployment benefit.
However, this is a borderline situation, as generally it is Naspi, given the calculation rules applied, that has a lower amount than the last salary.
Naspi calculation explained in a simple way The first thing to do to calculate Naspi is to identify the average monthly salary that INPS takes as a reference.
This is given by the sum of what was received over the last 4 years which must then be divided by the number of contribution weeks valid for social security purposes.
Everything must then be multiplied by the coefficient 4.33.
In summary, the formula is the following: (Sum of salaries received/Number of contribution weeks) * 4.33 However, you don't take all of the result, but only a part.
In detail, this year the reference amounts for Naspi are the following (Inps circular no.
25 of 29 January 2024): within the first 1,425.21 euros of average salary 75% is due; for the residual part 25% is taken; -* in any case the amount cannot exceed 1,550.42 euros.
Example Let's take as an example Tizio who in the last two years has worked for the Alfa company with a gross salary of 2,000 euros, while immediately before he had been employed for 24 months in the Beta company with a gross salary of 1,500 euros.
For none of these periods has he already enjoyed Naspi.
The average daily wage is equal to: (84,000/208)*4.33 = 1,748.65 euros.
Therefore, Naspi is entitled to: 75% for income up to 1,425.21 euros.
The result is an amount of 1,068.90 euros; 25% for the remaining 323.44 euros, with the addition of another 80.86 euros.
In total, a monthly amount of 1,149.76 euros is due.
Monthly cut It is important to specify, however, that the amount of Naspi initially recognized reduces over time.
In fact, to prevent the unemployment benefit from being too attractive for those who receive it, the legislator introduced a décalage mechanism which cuts the Naspi by 3% every month starting from the first day of the 6th month of use.
To understand better, let's take the example above again, with Tizio who is entitled to a Naspi of 1,149.76 euros for the first 5 months.
However, in the sixth month the 3% reduction comes into effect and will apply until the benefit expires naturally (24 months in this case).
The following amounts will therefore result: 6th month: 1,115.27 euros 7th month: 1,080.81 euros 8th month: 1,047.39 euros 9th month: 1,014.96 euros 10th month: 983.47 euros 11 1st month: 952.87 euros 12th month: 923.11 euros 13th month: 894.14 euros 14th month: 865.93 euros 15th month: 838.45 euros 16th month: 811.67 euros 17th month : 785.57 euros 18th month: 760.11 euros 19th month: 735.27 euros 20th month: 711.03 euros 21st month: 687.37 euros 22nd month: 664.26 euros 23rd month: 641 .69 euros 24th month: 619.63 euros Attention, exclusively in the case of the beneficiary who has reached the age of 55 (on the date of submission of the application), the 3% reduction takes effect subsequently, i.e.
in the 8th month of use.
Gross or net amount? The amounts indicated above are before taxes.
Naspi, in fact, generates income to all intents and purposes (including for ISEE purposes) and is taxed as such.
Therefore, Irpef is paid on the unemployment benefit and the INPS – as withholding agent – will make the required tax withholdings.
For the same reason, deductions for employee employment and possibly those for dependent family members also apply to Naspi, while – where the requirements are met – you are entitled to the institutions introduced by Legislative Decree no.
3 of 2020 in order to reduce the tax pressure on employees, such as the supplementary treatment of 100 euros per month for incomes up to 15,000 euros.
read also Do you pay taxes on the Naspi unemployment benefit?