Employees who have met the minimum requirements for access to early retirement by 31 December 2026 will be able to receive the incentive to postpone retirement this year too. The INPS reminds us of this in a circular explaining that the budget law for 2026 has extended this measure.
Therefore, employees who have accrued, by 31 December 2025, the minimum requirements for access to the flexible early pension and by 31 December 2026 have accrued the minimum requirements for access to the early pension, and choose to continue working as an employee, will be able to renounce the contribution credit of the share of social security contributions they are responsible for.
The sum corresponding to the worker’s contribution that the employer should pay to the social security institution will therefore be paid entirely to the worker on his pay slip. The sums thus paid, INPS specifies, are not taxable for tax purposes.