The pension slipaccessible via online service, is the document that allows pensioners to check the amount paid every month by INPS and to know the reasons why this amount can vary.
The main information on the pension slip is reported below. September 2024.
The payment date
Pensions are paid on the first banking day of the month, with the sole exception of the month of January.
In September 2024, the payment will be made with value date September 2.
Tax withholdings: 2023 end-of-year balancing, regional and municipal surcharges, 2024 taxation
At the end of 2023, the recalculation in conclusion of the tax withholdings applied during the same tax year (IRPEF, regional and municipal additional taxes) on the basis of the total amount of pension benefits paid by INPS only.
If during 2023, tax withholdings were applied on the pension on a monthly basis lower size to the amount due on an annual basis, the Institute has provided recover the differences in debt on the January and February 2024 pension installments, holding on to the debt even up to the total capacity of the pension installment amount being paid.
If the January and February 2024 pension installments are insufficient for full recovery, deductions will continue from subsequent monthly installments until the debt is repaid.
Only for the pensioners with total annual amount of pension payments up to 18 thousand eurosfor which the recalculation of tax withholdings has determined a balancing to debt of amount over 100 eurosthe installment payment is however extended until the November month (article 38, paragraph 7, of legislative decree 78/2010, converted with amendments into law 122/2010).
As regards the taxable benefitsalso on the September installment, in addition to the monthly IRPEF, the regional and municipal surcharges relating to 2023 are withheld.
Please remember that the regional and municipal surcharges they are recovered in 11 installments: from January to November of the year following the one to which they refer.
The adjusted amounts were certified in the 2024 Single Certification.
However, the following are not subject to tax withholdings:
- the performance of civil disability;
- the pensions;
- The checks social;
benefits not subject to taxation for particular reasons (tax exemption for foreign residence, victims of terrorism).
Private management pensions. Suspension of income-related benefits for failure to submit income data for the year 2020 (Article 35, paragraph 10bis, of Legislative Decree 207/2008)
On the linked pensionsin whole or in part, to income (for example, integration to the minimum treatment, social increase, survivors’ pension) whose holders, despite reminders, have not yet provided the income data relating to 2020, a reduction was applied in the months of August and September 5% withholding tax determined on the basis of the amount of the July 2024 pension.
Interested pensioners have been sent an registered letter with the date of September 15, 2024 indicated as the last deadline for sending the requested income.
In cases where the Income information requested are not sent, the benefits linked to the 2020 income will be definitively revoked or, in the case of survivors’ pensionsthe maximum reduction band of the pension amount provided for by article 1, paragraph 41, of law 335/1995 will be applied, and the calculation and recovery of amounts which will be results undue.
Tax assistance: adjustments from model 730/2024
In September, the operations of matching the accounting results, referred to in the 730 models, are carried out for pensioners/taxpayers who have opted for INPS as tax substitute and whose flows have been received from the Revenue Agency by 30 June.
The following applies to the September pension installment:
- to the reimbursement of the amount due to the taxpayer, if due;
- at the withholdingin the event of a debit adjustment by the taxpayer. Please note that any installment payments of the amounts due resulting from the tax return must be completed by November, so if the accounting result is 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 with the necessary credentials, who have indicated INPS as a tax substitute for carrying out the adjustments of the 730/2024 model, can check the accounting results of the declaration and the related results through the online service “Tax assistance (730/4): citizen services”, available on the institutional website and in the INPS Mobile app.