Early retirement: the bonus returns, how the waiver of contributions works

I employed workersthose who have achieved, by 31 December 2026, the minimum requirements for access to the treatment of early retirement will be able to receive theincentive to postpone of retirement again this year.

The INPS reminds us of this in a circular explaining that the budget law for 2026 has extended this measure.

Requirements and methods

Therefore, employees who have accrued, by 31 December 2025, i minimum requirements envisaged for access to the flexible early pension and by 31 December 2026 they meet the minimum requirements for access to the early pension, and choose to continue working employee, they will be able to waive the contribution credit of the share of social security contributions they are responsible for.

Paycheck bonus and tax exemption

The sum corresponding to the worker’s share of contributions that the employer should pay to the social security institution will therefore be paid entirely to the worker in pay slip. The sums thus paid, INPS specifies, are not taxable for tax purposes.