Pensions and incumulation with income from work, INPS clarifications on Quota 100 and Quota102.
Current legislation establishes some cases of incumulability between pensions and income from work. INPS communicates in particular that, for pensions Quota 100, Quota 102 and for them flexible early pensions starting from the first day after the pension starts and until the requirements for the old-age pension are reached, it cannot be cumulated with income from both employee and self-employed work.
INPS, among other things, informs its users about the regime for the aggregation of the pension with income from work, at the moment in which communicate the provision of liquidation of the pensionin application of the principle of transparency of administrative action.
In fact, pensioners with Quota 100, Quota 102 or flexible early pension, before reaching the age required for old-age retirementare required to declare any income from work to INPSwhether employed or self-employed, which could affect the incumulation of the pension.
The legislation establishes an exception for income from occasional self-employment, as long as it does not exceed 5 thousand euros of gross annual compensation.
The INPS, through the INPS circular of 29 January 2019, n. 11 and INPS circular 9 August 2019, n. 117 (to which reference should be made for further details) also clarified that for the purposes of calculating the limit of 5 thousand euros gross, all annual incomes deriving from occasional self-employment are considered, even those attributable to activities carried out in the months of the year preceding the commencement of the pension and/or following reaching the age required for the old-age pension.
Please note that, in case of failure to comply with the non-cumulability regime, INPS is required to suspend the pension and to recover the monthly payments unduly paid.