The Separate Management is a pension fund financed with the compulsory social security contributions of insured workers and was born with Law 335/95 (art. 2, c. 26) of the pension system reform, also known as the Dini reform.

The purpose of the pension reform was, among others, to ensure social security protection for categories of workers hitherto excluded and this happened essentially in three ways (Article 2, paragraph 25):

arranging for the establishment of new social security funds, which then took place with the implementing Legislative Decree No. 103 of 10/02/96, aggregating some categories of professionals to already existing professional funds, arranging for registration in the Separate Management referred to in art. 2, c. 26:

• of all the residual categories of freelancers, for which a specific social security fund has not been provided for, in this case, professionals with a social security fund must therefore also be included, in the event that, pursuant to its regulation, the activity is not enrollable: this may be the case, for example, of an engineer who, at the same time as his professional activity, also carries out an employee activity,
• of almost all the forms of coordinated and continuous collaboration, which until then had never benefited from any specific discipline, neither legal nor social security, of the category of home sellers, pursuant to art. 36, Law 426/71.
  With subsequent legal provisions, the Management also ensured:
• non-employed customs brokers,
• research grants,
• beneficiaries of scholarships for attending PhD courses,
• local administrators,
• beneficiaries of scholarships in support of international student mobility (only from May to December 2003) and grants for tutoring, didactic-supplementary, preparatory and remedial activities,
• occasional self-employed workers,
• associates in participation,
• doctors with specialist training contracts,
• the Volunteers of the National Civil Service (started from 2006 to 2008),
• occasional accessory workers.

The eligibility of the aforementioned subjects is in principle strictly connected with the tax classification of the income they receive (see tax base of the individual categories).

On a procedural and administrative level, all the new subjects and door-to-door sellers have been assimilated to coordinated and continuous collaborators: therefore, with few exceptions, the registration procedures, distribution of the contribution, payment and reporting are identical.

The rules for applying the rates and the ceiling, the methods of contributing credit and the pension and non-pension benefits to which they are entitled according to the general rules in force in the Separate Management and therefore also common to freelancers are also identical.

In the year 2021, the following rates are in force :

• 34.23% , for those who are registered only in the Separate Account and are not registered in any other compulsory social security form and are not retired and are obliged to pay the additional contribution for the DIS-COLL;
• 33.72% , for those who are registered only in the Separate Account and are not registered in any other compulsory social security form and are not retired and are not obliged to pay the additional contribution for the DIS-COLL;
• 25.98% , for professionals, registered only in the Separate Account, holders of VAT numbers without cash and register;
• 24.00% , for those who are enrolled in the Separate Account and are also enrolled in other compulsory social security management and / or are retired, whether they are freelancers or collaborators and similar figures.

The rates are applied with reference to the income earned by members, up to the achievement of  the income ceiling  which for the year 2021 is  103,055.00 euros .