The January 2024 pension payslip is online: here is the payment date.
The pension slipaccessible via an online service, 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.
Below is the main information on the pension payslip January 2024.
THE PAYMENT DATE
Payment will be made with currency January 3.
DEFINITIVE REVALUATION INDEX FOR THE YEAR 2023
The automatic equalization increase, already attributed from 1 January 2023 on a provisional basis in the amount of 7.3%, was definitively determined in the amount of 8.1%.
The related adjustment, equal to 0.8%, has already been applied to the pension installment for the month of December 2023.
RENEWAL OF PENSIONS, WELFARE BENEFITS AND PENSION SUPPORT BENEFITS FOR 2024
The pension renewal operations for the year 2024 have been carried out.
The provisional index of pension revaluation for 2024 it is equal to 5.4%.
It should be noted that pension benefits (extraordinary allowances, isopension, expansion allowance, social APE) are not revalued as they do not have the nature of a pension benefit.
For further information on the renewal operation for the year 2024, please refer to the circular that will be published on the INPS portal.
The renewal operations may have generated credit or debit adjustments for various reasons relating to the pension amount paid in the year 2023.
These amounts were reported on the pension slip for January 2024 with the description “Renewal Pension Adjustment”.
TAX WITHHOLDINGS: REGIONAL AND MUNICIPAL ADDITIONALS, 2023 ADJUSTMENT AND 2024 TAXATION
The final recalculation of the tax withholdings relating to 2023 (IRPEF and additional regional and municipal balance) was carried out on the basis of the total amount of the pension benefits paid by INPS only.
Where the withholdings have been made to a lesser extent than what is due on an annual basis, the debit differences will be recovered, as usual, on the pension installments of January and February 2024 also with zeroing of the pension amount being paid, in the case in which the taxes were equal to or greater than the amount of the monthly installment being paid.
Only in the case of pensioners with total annual amount of pension payments up to 18 thousand eurosfor which the recalculation of IRPEF has resulted in a debt adjustment of an amount exceeding 100 euros, the installment is extended until the month of November (article 38, paragraph 7, law 122/2010).
As regards the taxable benefitsFurthermore, starting from the January pension installment, in addition to the monthly IRPEF, the additional regional and municipal taxes relating to 2023 are withheld.
These withholdings are in fact made in eleven installments in the year following the one to which they refer.
The adjusted sums will be certified in the Single Certification 2024.
The performance of civil disabilitythe pensions or social allowancesthe services not subject to taxation for particular reasons (tax relief for foreign residence, victims of terrorism) they do not suffer tax withholdings.