Overview

• INPS circular 118/2025 confirms that only pensions liquidated in the last three years qualify for recalculation and arrears under the Budget 2024 amnesty
• Public administrations can regularize missing contributions up to December 31, 2004 by submitting UniEmens/ListaPosPa flows without making payment
• For pensions older than three years, INPS will not re-liquidate benefits and will instead initiate recovery proceedings against the administrations that transmitted updated data
• The amnesty’s data corrections also apply to severance pay (TFS/TFR), enabling INPS to downwardly adjust payouts and reclaim any excess amounts disbursed
• Undersecretary Claudio Durigon warns that upward pension adjustments could increase government liabilities and require additional funding in next year’s budget