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The pension statement and the OBIS/M form
The pension certificate states the pensioner's personal details, the competent INPS office, category, certificate number and details of their guardian or legal representative, where appropriate.
At the start of every year, the INPS will issue pensioners with the OBIS/M form containing a summary of the following information on the INPS pensions in payment:
- the increase to the pension, which is calculated at the start of every year (automatic standardisation);
- gross monthly amounts for January payments and the 13th monthly payment, where appropriate;
- net monthly amounts;
- revenue withholding tax and any regional and municipal surtax;
- tax credits applied;
- pension scheme charges;
- deduction for payments which cannot be combined with employment;
- the 'solidarity contribution' (deductions from high-level pension benefits to increase financial resources of public pension schemes).
The OBIS/M form can be viewed online on the INPS website using the appropriate service.