When they pay the November 2024 pension: here are the dates. The payslip is online.
The pension slip it is the document that allows pensioners to verify the amount paid each month by INPS and to know the reasons why this amount may vary.
INPS announces that the November 2024 pension payslip is available for pensioners, providing detailed information on the amount paid and any changes. In particular, the payment dates, tax withholdings and adjustment operations deriving from form 730/2024 are specified. Below, all the main information relating to the November payslip.
The payment date
Pensions are payable on first day bankable of the monthexcept in the case of January, with a single payment order including all performance pensions And welfare of the owner.
We therefore inform you that, for November 2024, payment will take place with currency November 2 in the case of payment at the Italian post office and with currency November 4th in the case of payment at banking institutions.
Please remember that cash payment is only permitted for total amounts up to 1,000 euros net; if the amount due to the beneficiary exceeds this limit, the interested party is required to communicate to INPS the financial report on which to obtain payment.
Communication can be made through the Institute’s website using the “Change the pension credit details”.
Tax withholdings: end-of-year 2023 adjustment, regional and municipal surcharges, 2024 taxation
At the end of 2023 the final recalculation of the tax withholdings applied during the tax year (IRPEF and additional regional and municipal balances), based on the overall amount of the performance pensions provided by INPS.
If during the 2023 tax withholdings were applied to the pension on a monthly basis to a lesser extent than what was due on an annual basis, the Institute took steps to recover the debit differences on the pension installments for January and February 2024, withholding the debt even up to the total capacity of the amount of the pension installment being paid.
If the pension installments for January and February 2024 are insufficient for the total recovery, the withholdings continue on the subsequent monthly installments, until the tax debt is extinguished.
In the case of pensioners with total annual amount of pension payments up to 18 thousand eurosfor which the recalculation of tax withholdings has resulted in a debt adjustment of an amount exceeding 100 euros, the installments are however extended until the November month (article 38, paragraph 7, of legislative decree 78/2010, converted with amendments into law 122/2010).
As for the taxable benefits, including on the November installmentin addition to the monthly IRPEF, the additional regional and municipal taxes relating to 2023 are withheld.
Please remember that the regional and municipal surcharges are recovered in 11 installments, from January to November of the year following the one to which they refer.
The adjusted sums were certified in the Single Certification 2024.
They are not subjected to tax withholdings:
- civil disability benefits;
- pensions or social allowances;
- services not subject to taxation for particular reasons (tax relief for foreign residence, victims of terrorism).
Tax assistance: adjustments from form 730/2024
Also in November, the matching operations of the accounting results referred to in the 730 forms are carried out for pensioners/taxpayers who have chosen INPS as withholding tax and whose flows have been received by the Institute from the Revenue Agency, as expected.
The following applies to the November pension accrual:
- al reimbursement of the amount credited to the taxpayer, if due;
- at the withheldin the event of an adjustment to the taxpayer’s debt. Please remember that any installment of the debt amounts resulting from the tax return must mandatory be concluded by November and that, if the accounting result was received by the Institute in the months following a June 2024it will not be possible to guarantee the number of installments chosen by the declarant for the payment of tax debts.
Finally, we remind you that taxpayers with the necessary credentials who have indicated INPS as the withholding agent for carrying out the adjustments of form 730/2024, can verify the accounting results of the declaration and the related outcomes through the online service. : “Tax assistance (730/4): services to citizens”available on the institutional website and in the app INPS mobile.