{"id":3041,"date":"2023-09-25T14:09:09","date_gmt":"2023-09-25T12:09:09","guid":{"rendered":"http:\/\/www.studioprosdocimo.com\/it\/?p=3041"},"modified":"2023-10-02T14:10:09","modified_gmt":"2023-10-02T12:10:09","slug":"3041-2","status":"publish","type":"post","link":"https:\/\/www.studioprosdocimo.com\/it\/3041-2\/","title":{"rendered":"Incentivo al posticipo del pensionamento e pensione anticipata"},"content":{"rendered":"\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">L\u2019INPS, con la\u00a0circolare n. 82 del 22 settembre 2023,\u00a0fornisce le istruzioni operative e contabili per la gestione degli adempimenti previdenziali connessi all\u2019incentivo al posticipo del pensionamento per i lavoratori dipendenti che abbiano maturato i requisiti minimi per l\u2019accesso al trattamento di pensione anticipata flessibile, previsto dall\u2019articolo 1, commi 286 e 287, della\u00a0legge 29 dicembre 2022, n. 197\u00a0(cd. Legge di Bilancio per l\u2019anno 2023).<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">I lavoratori dipendenti, iscritti all\u2019Assicurazione generale obbligatoria, o a forme sostitutive ed esclusive della medesima, che, avendo maturato il diritto alla pensione anticipata flessibile, scelgano di proseguire l\u2019attivit\u00e0 lavorativa dipendente, hanno facolt\u00e0 di rinunciare all\u2019accredito contributivo della quota dei contributi previdenziali a loro carico relativi all\u2019Assicurazione generale per l\u2019invalidit\u00e0, la vecchiaia e i superstiti (IVS) o a forme sostitutive ed esclusive della medesima.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Se la facolt\u00e0 di rinuncia \u00e8 esercitata precedentemente alla prima decorrenza utile della pensione anticipata flessibile, l\u2019obbligo di versamento contributivo da parte del datore di lavoro della quota a carico del lavoratore viene meno a partire dalla prima decorrenza utile della pensione anticipata flessibile. Qualora, invece, la facolt\u00e0 di rinuncia sia esercitata contestualmente o successivamente alla prima decorrenza utile per il predetto pensionamento, l\u2019obbligo di versamento contributivo viene meno dal primo giorno del mese successivo a quello di esercizio della facolt\u00e0 medesima (cfr. l\u2019art. 1, comma 3, del decreto attuativo).<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Con riferimento alle domande di rinuncia all\u2019accredito contributivo presentate entro il 31 luglio 2023 da parte dei lavoratori dipendenti che hanno maturato il diritto alla pensione anticipata flessibile con prima decorrenza utile anteriore alla predetta data, tenendo conto della data di pubblicazione in Gazzetta Ufficiale del decreto attuativo della norma in esame, \u00e8 riconosciuta la facolt\u00e0 di chiedere che la rinuncia esplichi effetti a decorrere dalla prima decorrenza utile della pensione anticipata flessibile.<\/span><\/p>\n<p><span style=\"color: #000000; font-family: times new roman,serif;\">Tale facolt\u00e0 di rinuncia produce i seguenti effetti:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000; font-family: times new roman,serif;\">il datore di lavoro \u00e8 sollevato dall\u2019obbligo di versamento contributivo della quota IVS a carico del lavoratore che ha esercitato la facolt\u00e0 in parola. Resta fermo, invece, l\u2019obbligo di versamento contributivo della quota IVS a carico del datore di lavoro. La posizione assicurativa del lavoratore dipendente, pertanto, continua a essere alimentata in relazione alla quota IVS a carico del datore di lavoro;<\/span><\/li>\n<li><span style=\"color: #000000; font-family: times new roman,serif;\">gli importi corrispondenti alla quota di contribuzione IVS a carico del lavoratore \u2013 che il datore di lavoro avrebbe dovuto versare all\u2019ente previdenziale, qualora non fosse stata esercitata la facolt\u00e0 di rinuncia in esame \u2013 sono erogati direttamente al lavoratore dipendente con la retribuzione. Le somme cos\u00ec corrisposte sono imponibili ai fini fiscali ma non ai fini contributivi.<\/span><\/li>\n<\/ul>\n\n\n","protected":false},"excerpt":{"rendered":"<p>L\u2019INPS, con la\u00a0circolare n. 82 del 22 settembre 2023,\u00a0fornisce le istruzioni operative e contabili per la gestione degli adempimenti previdenziali connessi&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-3041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-inps"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incentivo al posticipo del pensionamento e pensione anticipata - Studio Prosdocimo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studioprosdocimo.com\/it\/3041-2\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incentivo al posticipo del pensionamento e pensione anticipata - 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