Overview
- Eligibility linked to life expectancy will rise by one month in 2027 and reach a total three-month increase by 2028, with strenuous and heavy occupations expected to be exempt.
- In 2026 the rules stay essentially unchanged: old-age retirement at 67 and early retirement with 42 years and 10 months of contributions plus a three-month window, with one year less for women.
- The budget abolishes the Opzione Donna early-retirement route from next year, preserving accrued rights as the final application window closes.
- Use of supplementary-pension payouts to qualify for early retirement will no longer be allowed, leaving access based on the main pension reaching the required contributory threshold.
- Employer obligations expand as firms with more than 40 employees must transfer TFR to the INPS fund, and the advance-pension fund for very burdensome jobs will be reduced starting in 2033.