When they pay the October 2023 pension: the INPS payslip online

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By John

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. Below is information on pension payslip for October 2023.

THE PAYMENT DATE

Payment will be made with currency 2nd October.

TAX WITHHOLDINGS: REGIONAL AND MUNICIPAL ADDITIONALS, 2022 ADJUSTMENT AND 2023 TAXATION

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

Please remember that 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 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 whom the recalculation of the IRPEF has resulted in a debt adjustment of an amount exceeding 100 euros, the installment plan 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 as of March 1st, with the coupons being zeroed. where the corresponding taxes were equal to or greater than the relevant capacities.

The adjusted sums were certified in the 2023 Single Certification.

TAX ASSISTANCE: ADJUSTMENTS FROM FORM 730/2023

In October, 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 October 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 note that any installment of the debit amounts resulting from the tax return must necessarily be completed by the month of November and 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 agent 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.