The pension slipaccessible via online serviceis the document that allows pensioners to verify the amount paid each month by INPS and to know the reasons why the amount may vary.
INPS communicates the main information relating to the pension installment being paid to June 2024.
Payment date
Pensions are payable on the first bankable day of the month, with the sole exception of January.
In June 2024 payment will take place with the following currency:
- June 1stin the case of payment at Poste Italiane;
- 3 Junein the case of payment at banking institutions.
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 same tax year (IRPEF and additional regional and municipal balances) was carried out based on the total amount of the pension benefits paid by INPS only.
If during 2023 tax withholdings were applied monthly to the pension to an extent lower than what was due on an annual basis, INPS took steps to recover the debit differences on pension installments of 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 accruals for January and February 2024 are found to be insufficient for total recovery, continue with the withholdings on monthly installments subsequent periods until the debt is repaid.
Only in the case of pensioners with a total annual amount of pension payments of up to 18,000 euros, for which the recalculation of tax withholdings has resulted in a debt adjustment of an amount exceeding 100 euros, the installment plan is in any case extended up to the November month (article 38, paragraph 7, of legislative decree no. 78/2010, converted with amendments into law no. 122/2010).
As regards fiscally taxable services, also on the June installment, in addition to the monthly IRPEF, the regional and municipal surcharges relating to 2023.
Please remember that the regional and municipal surtaxes are recovered in 11 installments, from January to November of the year following the one to which they refer.
The adjusted sums will be certified in the Single Certification 2024.
Civil disability benefits, pensions or social allowances, benefits not subject to taxation for particular reasons (tax relief for foreign residence, victims of terrorism) are not subject to tax withholdings.