Pensions 2022, new tax calculation: news today INPS

Pensions 2022, the latest news concern the tax calculation of pensions paid by INPS which was adjusted retroactively from 1 January 2022, in application of the provisions of the budget law 2022 (law 234/2021) which modified tax rates and income brackets on which to apply them and the system of deductions for income from work, pensions and other types of income for the purpose of determining the personal income tax. To underline this is the INPS in a press release specifying that the budget law has also reformulated the conditions for granting the Supplementary Treatment (so-called “Bonus 100 euros”), leaving them unchanged only in the case of total income up to 15 thousand euros and, at the same time , repealed the further deduction for income up to 40 thousand euros. Therefore, with the monthly payment of March 2022 – explains INPS – pensioners will have the adjustment of the monthly calculation to the new taxation, both with respect to the new rates / brackets and to the new deductions for income and the adjustment relating to the difference in net income tax monthly already withheld in the first two months of the year. Furthermore, with the legislative decree 230/2021, the Single and Universal Allowance (Auu) was established starting from March 1, 2022. This measure has replaced some services, including the Allowance for the Family Unit (Anf) and Family allowances (Af) in the event of the presence of children under the age of 21 and without age limits for disabled children. On the basis of this provision, from 1 March – it should be noted – the benefits of Anf and Af referring to families with children and orphans can no longer be recognized, which instead will continue to be recognized if referring to families composed solely of the spouse (with exclusion of the effectively separated spouse), by brothers, sisters and grandchildren under the age of 18, if they find themselves, due to physical or mental infirmity or defect, in the absolute permanent impossibility of dedicating themselves to profitable work, in the event that they are orphans of both parents and have not obtained the right to a survivor’s pension “.” From 1 March it will be possible to recognize the Single and Universal Allowance for families with minor children or incapacitated adults and Anf / Af can be granted only in case of families without children. For this reason, again from March, – he adds – the payments of Anf / Af will be suspended with reference to households in which there is at least one child under the age of 21, or a dependent child with disabilities without age limits. Similarly, from that date the disbursement of the Anf / Af for orphans has been suspended “.” Legislative decree 230/2021 – he underlines – has also made changes to the system of tax deductions for family loads, in particular abrogating those for children dependent under the age of 21. Consequently, with the monthly salary of March 2022, the deductions for dependent children under the age of 21 for residents in Italy and abroad, the relative previous increases (for example for minors of three years, for disabled children, for families with more than three dependent children) and the additional deduction for large families. To obtain tax deductions for dependent children who will turn 21 from April 2022, a new application must be submitted. INPS will continue to recognize deductions for children aged 21 or over or for disabled children aged 21 or over (without the previous surcharge which has been abolished) “. Please note that in order to obtain the ” Single and Universal Check it is necessary to submit the application through: – the website www.inps.it, with direct access to the service via SPID, Electronic Identity Card 3.0 (Cie) or National Service Card (Cns); the toll-free number 803.164 (free from landlines) or the number 06 164.164 (from mobile networks, with the rate applied by the telephone company); – patronage bodies.