(Tiper Stock Exchange) – The model arrives on the INPS website for the question of flexible early retirementthe so-called 103 share provided for on an experimental basis by the 2023 budget law. This was announced by the social security institution with a note.
Early retirement it is up to the workers that by 31/12/2023 mature a chronological age of at least 62 years and a minimum contribution record of 41 years. The pension can be obtained after three months from the accrual of the requisites and, in any case, no earlier than 1 April 2023. Employees of public administrations will have to wait a little longer: six months starting from at least 1 August 2023.
During the period between the effective date of the flexible early pension and the date of achievement of the age requirement for the old-age pension, which for the two-year period 2023/2024 is 67 years, it will not be possible to combine the pension with income from employment or self-employmentwith the exception of occasional self-employment and within the limit of 5 thousand euros gross per year.
The maximum monthly amount of the flexible early retirement cannot exceed five times the minimum treatment established for each year: for 2023 will be equal to 2818.65 euros. This limit no longer applies to the achievement of the age requirement for the old-age pension
The payment term of the TFR/TFS it does not take into account the date of retirement of the person concerned, but the moment in which the employee would have reached the ordinary requirement envisaged for early retirement, i.e. accrues on personal data requirement provided for the old-age pension.