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Pensions Record

This service allows social security and bilateral institutes to obtain data relating to enrolments, updates and cancellations for the management of elements concerning pension aspects. Notices shall be sent by February.
Addressed to:
Categories
Administrations, Institutions, and Companies
Fund of membership
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Age
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Publication: 3 April 2017 Latest update: 18 August 2026

What is it?

It is a service that collects, stores and manages data relating to compulsory, supplementary and complementary pensions benefits provided by social security institutes (Presidential Decree no. 1388 of 31 December 1971).

Who is it aimed at?

The Record is designed to collect, store and manage data and information relating to holders of pension benefits paid by:

  • Compulsory General Insurance (AGO) for invalidity, old-age and survivors of employees;
  • compulsory social security schemes that replace the Compulsory General Insurance Scheme or, in any event, result in exclusion from or exemption from it;
  • compulsory schemes for the payment of pensions to the self-employed professionals;
  • any other compulsory welfare/pension scheme;
  • any other form of supplementary and complementary social security scheme.

The subsequent amendments, referred to in Article 3 of Decree-Law No. 352 of 6 July 1978, converted, with amendments, by Law No. 467 of 4 August 1978, and in Article 6 of Decree-Law No. 41 of 23 February 1995, converted, with amendments, by Law No. 85 of 22 March 1995, have respectively:

  • extended the obligations regarding the collection and retention of data to also include data and information relating to recipients of:
    • Pension benefits or ongoing welfare allowances;
    • War pensions, paid in accordance with Law No. 313 of 18 March 1968, and subsequent amendments;
    • permanent invalidity pensions or survivors’ pensions in respect of accidents at work or occupational diseases, provided by the institutes administering the relevant insurance schemes;
  • set out the obligations and deadlines for pension-providing institutes to transmit to the Record the data and information necessary for the management of the Record itself.

How does it work?

Pension-providing institutes shall send pension data to the Central Pensions Record exclusively via electronic means, using the Administrator Form (“Modulo Gestore”) application, which is available via the service accessible from this page.

The annual communications shall be sent by the month of February of each year (Article 8 of Legislative Decree No. 314 of 2 September 1997) and shall concern:

  • the estimated annual amounts of pension benefits to be paid in the current year;
  • the final annual amounts of pension benefits paid in the previous year;
  • the monthly data required by the legislation and technical specifications in force.

Through their quarterly communications, institutes submit data relating to enrolments, cancellations and changes in amounts for each quarter, and in particular:

  • data relating to the aforementioned transactions carried out between 1 January and 31 March must be submitted by 30 April;
  • data relating to the aforementioned transactions carried out between 1 April and 30 June must be submitted by 31 July;
  • by 31 October, data relating to the aforementioned transactions carried out from 1 July to 30 September must be reported;
  • by 31 January, data relating to the aforementioned transactions carried out from 1 October to 31 December of the previous year must be reported.

The quarterly communication need not be submitted if, during a quarter, there have been no:

  • enrolments;
  • cancellations;
  • changes in amount.

By 28 February of each year, the annual communication must be submitted relating to:

  • pension benefits paid in the previous year;
  • pension benefits to be paid in the current year.

The communication relating to enrolments, cancellations and changes in amount for the fourth quarter of the previous year may be submitted together with the annual communication, instead of the quarterly communication due by 31 January.

By end of June of each year, and based on the data collected, the Central Pensions Record:

  • identifies the subjects who receive two or more pensions;
  • calculates the IRPEF percentage of the beneficiaries and related tax deductions;
  • communicates to the paying institute the IRPEF percentage and applicable deductions;
  • determines and communicate to the institute the revaluation coefficient due from 1 January of the relevant year (for holders of multiple pensions subject to the rule of so-called ‘cumulative adjustment’ pursuant to Article 34 of Law No. 448 of 23 December 1998).