SERVICES
Social Security and Contributions
2026 Pensions: APE Sociale Extended, Incentives to Defer Retirement, and End of “Opzione Donna”
INPS
INPS has provided initial operational guidance on the pension changes introduced by the 2026 Budget Law, with particular reference to APE Sociale, the social supplement, incentives for deferring retirement, and the repeal of certain early retirement provisions.
First, the APE Sociale pilot scheme is extended until 31 December 2026, with no changes to the current rules, including the incompatibility with employment income, except for the €5,000 annual gross limit for occasional self-employment. The usual application windows remain in place.
From 1 January 2026, the social supplement for pensioners in hardship increases by €20 per month, with a corresponding rise of €260 in the annual income threshold for access to the benefit, which is granted automatically to eligible recipients.
The incentive to defer retirement — already available in other early retirement scenarios — is also extended to employed workers who reach the requirements for standard early retirement by 31 December 2026. The measure allows workers to continue working while benefiting from a financial advantage in their pay packet.
Notably, the provisions allowing the use of supplementary pension funds to reach the threshold amount required for early retirement under the contributory system have been repealed. Neither “Opzione Donna” nor the flexible early retirement scheme has been renewed, with protection limited to those who had already met the requirements before the previous deadlines.