Article 1, paragraph 286 of the 2023 Budget law introduced an incentive linked to the early retirement Quota 103, the Maroni bonus.
This is a contribution relief which involves an increase in the net salary for employees close to early retirement.
In fact, even though these workers meet the requirements to retire with Quota 103, they decide not to request early retirement and remain working until the requirements for the old-age pension are met. Here’s what to know in detail.
Bonus Maroni: the way for those who don’t want to leave their job yet
The implementing decree on the new Maroni bonus, the incentive that employees can obtain instead of retiring with Quota 103, will be published shortly in the Official Gazette. 41 years of contributions paid. The amount of the allowance is calculated up to December 1995 with the salary system, then from January 1996 with the contribution system.
Enter the group of job offers, pensions, bonuses, disability – 104 and news
Those who choose the Maroni bonus and, therefore, to continue working will have an increase in net payroll. This will be possible because they will no longer have to pay their share of INPS contributions. The salary increase will be equal to 9.19% also because they will be able to waive the portion of the disability, old age and survivors’ (IVS) contribution. This contribution is usually withheld from the salary by the employer who then pays it to INPS; therefore, by not paying it anymore, it remains in the paycheck.
Upon reaching the old-age pension, the amount will be that accrued on the date of the first expiry, or that of the achievement of the requirements for Quota 103: in practice, there is a sort of crystallization of the salary.
It should be noted, however, that the bonus is not automatic. In effect, as established by the implementing decree, the employee must submit a specific application to INPS. Then after 30 days, the social security institution will notify the employee of the achievement of the requirements and the employer of the employee’s intention to remain at work.
In any case, after the publication of the implementing decree in the Official Gazette, INPS will publish a press release with operating instructions.
