When they pay the November 2023 pension: consult the INPS payslip


By John

L’Inps communicates information on pension payslip for November 2023 . The pension slipaccessible via online serviceis the document that allows the pensioners to verify the amount paid each month by INPS and to know the reasons why this amount may vary.

The date of payment

Payment will be made with currency November 2.


As regards fiscally taxable benefits, the regional and municipal surcharges relating to 2022 are withheld from the November pension installment, in addition to the monthly IRPEF.

These withholdings are made in 11 installments in the year following the one to which they refer.

The withholding for the municipal surtax on account for 2023, which started in March and will continue until November 2023, also continues to apply.

Furthermore, the recovery of IRPEF withholdings relating to 2022 continues on the November pension installment where they were made to a lesser extent than what was due on an annual basis.

In fact, in the case of pensioners with a total annual amount of pension payments of up to 18,000 euros, for which the recalculation of the IRPEF has resulted in a debt adjustment of an amount exceeding 100 euros, the installment payment is extended up to the November month (article 38, paragraph 7, law 122/2010).

For annual pension incomes exceeding 18,000 euros and for those amounting to less than 18,000 euros with a debt of less than 100 euros, the tax debt was applied to the benefits in payment on 1 March, with the elimination of the coupons where the corresponding taxes are equal to or greater than the relevant capacities.

The adjusted sums were certified in the 2023 Single Certification.


In the month of November, the matching operations of the accounting results referred to in the 730 forms are carried out for pensioners/taxpayers who have opted for INPS as withholding tax and whose flows have been received by the Revenue Agency by 30 June.

The following applies to the November pension accrual:

  • to the reimbursement of the amount credited to the taxpayer, if due;
  • to withholding, in the event of an adjustment to the taxpayer’s debt. Please remember that any installment of the debit amounts resulting from the tax return must necessarily be completed by November, therefore, if the accounting result was received by the Institute in the months following June, it will not be possible to guarantee the number of installments chosen by the declarant for the payment of tax debts.

Taxpayers who have indicated INPS as the withholding tax for carrying out the adjustments of form 730/2022 can verify the accounting results of the declaration and the related results through the online service “Tax assistance (730/4): services to citizens ”, also available via the INPS Mobile app.