Retirees in Italy

Quota 100 Pension: How Does it Work? Who Is Entitled?

By Ilaria Ballabeni, Baldi & Partners

The Italian law decree n. 4 of 28 January 2019, without prejudice to any changes possibly made to its text during the parliamentary examinations aimed at its conversion into law, has introduced new provisions on the access requirements to and the regime of the early retirement age for the entirety of workers enrolled in the INPS (national social welfare institution) management.

Among others, Article 14 in particular provides for the so-called “Quota 100 Pension”, a new anticipated retirement way out that would give the possibility for a “segment” of workers to retire approximately five years in advance of what is provided for by the retirement pension law.

Without prejudice to the special sector regulations providing more favourable retirement criteria, this new pension procedure offers the opportunity to leave the job world to those workers who, between 2019 and 2021, achieve an age of at least 62 years and a contributory seniority of at least 38 years. The necessary contribution requirement can also be reached by the workers with a discontinuous job career, as it is possible to combine the insurance periods accrued with various INPS pension management schemes.

In addition, the “Quota 100 Pension” cannot be aggregated with either employment or selfemployment incomes, except for the ones arising from occasional self-employment incomes within the limit of EUR 5,000 gross/year, for the period between the pension starting date and the date of accrual of the age requirement for the retirement pension (67 years). The “Quota 100 Pension” is to be paid starting on 01 April 2019, with the opening of some “hold windows” between the accrual of the requirements and the pension liquidation, distinguished due to the different types of workers and the public or private nature of the employer: all for the purpose of avoiding an early workers’ mass exit.

Ilaria Ballabeni

Ilaria Ballabeni

Baldi & Partners, Reggio Emilia, Parma, Italy
T: +39 0522 271 220
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Baldi & Partners was born from the merger between two GGI member firms: Studio Baldi (Tax & Accounting) and Studio Legale Baldi (Legal). It is a multidisciplinary professional firm specialising in legal, tax consulting, audit and accounting and further advisory services. Its sister company, Baldi Finance, extends the array of offered services to corporate finance.

Ilaria Ballabeni, an Italian junior lawyer, has been part of the Baldi & Partners Firm staff since 2014. She advises within the international corporate, commercial and labour areas. In 2015, she took part in a GGI Staff Exchange Programme at McCabe Curwood, Sydney.

Published: Labour Law, No. 06, Spring 2019 l Photo: johnkruger1 -

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