Overview
- Pension recipients subject to partial cumulation limits must report 2024 self-employment income by October 31, 2025, under INPS message 3036 issued on October 13.
- Failure to file triggers a sanction equal to one year of the relevant pension, which INPS will recover directly from subsequent pension payments.
- Self-employment income must be reported net of social security contributions and gross of tax withholdings, and business income must be stated net of deductible losses for the year.
- Filing is not required for categories fully exempt from the cumulation ban, including old-age pensions and those fully cumulable since 2009, as well as certain long-contribution invalidity beneficiaries.
- For public-sector inabilità treatments, amounts above the minimum are cumulable at 70% with self-employment income and 50% with employment income, with withholdings on autonomous income capped at 30%.