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Publication: 6 November 2023
What is it?
The 2023 budget law has envisaged an incentive to postpone retirement in favour of employees who, despite having accrued the requirements for the flexible early pension, choose to continue working.
he incentive consists in the possibility of waiving the contribution credit and obtaining the amount in return in the pay slip.
Who is it aimed at?
Both civil servants and private employees may apply for the incentive if they are enrolled in:
- the Compulsory General Insurance;
- substitute and exclusive forms of the same.
How does it work?
Workers may waive the crediting of contributions to be paid by them. In return, the amounts corresponding to the portion of the contributions are paid directly into their pay slip.
The sums thus paid are taxable for tax purposes but not for contributory purposes.
The employer is relieved of the obligation to pay the contributions payable by the worker who has exercised the right of the incentive to postpone retirement.
They are still obliged, however, to pay the contributions for the portion borne by the employer.
START DATE AND DURATION
The obligation to pay the contributions for the portion payable by the worker ceases from the first suitable effective date of the flexible early pension, in the event of submission of the request to waiver on a date prior to the first suitable effective date.
In the event that on 31 December 2022 the requirements for flexible early pension are met, the effective date of the contribution exemption cannot be earlier than:
- 1 April 2023, for private employees;
- to 1 August 2023, for employees of public administrations.
In the event that the claim is submitted at the same time or after the first suitable effective date of the flexible early pension, the exemption from the contribution payment starts from the first day of the month following the one in which the incentive right is exercised.
The incentive will lapse in the following cases:
- revocation of the right of waiver, starting from the first day of the subsequentmonth;
- achievement of the age requirement for the old-agepension;
- receipt of a direct pension, with the exception of the ordinary invalidity allowance.
Claim
REQUIREMENTS
The workers must have accrued, by 31 December 2023:
- the age requirement of at least 62 years of age;
- a minimum contributory seniority of 41 years.
HOW CAN I CLAIM?
The claim can be submitted in the following ways:
- through the online service;
- calling the contact centre on 803 164 (free from Italian landlines) or 06 164 164 from mobile phones;
- through patronage institutes and intermediaries of the Institute.
Processing times of the decision
The ordinary deadline for issuing the decisions is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.
The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.
The table, in addition to the terms for the issuance of the decision.