Incentive to postpone retirement

he incentive consists in the possibility of waiving the contribution credit and obtaining the amount in return in the pay slip. 

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The sums thus paid are not taxable for tax purposes, specifically for members of the Compulsory General Insurance for invalidity, old-age and survivors, as well as replacement forms, nor for contribution 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 or of the early pension, in the event of submission of the claim to waiver on a date prior to the first suitable effective date.  

For workers who meet the criteria for a flexible early pension in 2024 and 2025, the relevant pension will take effect after the following periods:

• seven months from the date when the requirements accrue, for workers employed by employers other than public administrations and self-employed workers. 
• nine months from the date of accrual of the requirements for workers employed by public administrations mentioned in Article 1, paragraph 2, of Legislative Decree No. 165 of 2001.

For flexible early pension requirements accrued in January 2025, the contribution waiver cannot have an earlier start date:

• 1 August 2025, for private employees;
• to 1 October 2025, for employees of public administrations. 

For workers who meet the requirements for early pension in 2025, the relevant pension takes effect after:

• three months following the accrual of the contribution requirement;
• four months after the contribution requirement accrues for workers whose pensions are paid by CPDEL, CPS, CPI, and CPUG.

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.

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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.

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The table (in Italian) shows the deadlines exceeding thirty days, set by the Institute with a Regulation. 

The table (in Italian), in addition to the terms for the issuance of the measure. 

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