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Supplementary pensions and tax in Italy

Who funds a pension plan, the €5,300 deduction cap from 2026, reporting contributions not deducted, the first-job catch-up and the automatic enrolment of new hires from 1 July 2026. Then the withholding on benefits, from 15% down to 9% with seniority, the phased payout, RITA, advances and redemptions. Rules for 2026.

Intermediate2 modules48 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell apart the three sources that feed a pension position: the worker's contributions, the employer's or principal's contributions, and severance pay (TFR)
  • Apply the 2026 annual deduction cap to the right total
  • Notify the fund, on time, of contributions that were not deducted
  • Use the deduction for a dependent family member and the catch-up reserved for people in their first job
  • Recognise the automatic enrolment of new hires in force from 1 July 2026 and the sixty days to opt out
  • Move a position to another fund at no tax cost
  • Recognise when the right to a benefit arises and how much can be taken as a lump sum
  • Work out the withholding on a benefit from the years of membership
  • Distinguish the tax on a fixed-term annuity from the tax on a phased payout
  • Use the bridging annuity (RITA) and know the conditions for claiming it
  • Choose between an advance and a redemption knowing the rate each one carries

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 123 minFree — no accountFunding a pension plan and deducting the contributionsWhat you will be able to do
    • Tell apart the three sources that feed a pension position: the worker's contributions, the employer's or principal's contributions, and severance pay (TFR)
    • Apply the 2026 annual deduction cap to the right total
    • Notify the fund, on time, of contributions that were not deducted
    • Use the deduction for a dependent family member and the catch-up reserved for people in their first job
    • Recognise the automatic enrolment of new hires in force from 1 July 2026 and the sixty days to opt out
    • Move a position to another fund at no tax cost
    Read this module
  2. Module 225 minFree — no accountHow benefits, advances and redemptions are taxedWhat you will be able to do
    • Recognise when the right to a benefit arises and how much can be taken as a lump sum
    • Work out the withholding on a benefit from the years of membership
    • Distinguish the tax on a fixed-term annuity from the tax on a phased payout
    • Use the bridging annuity (RITA) and know the conditions for claiming it
    • Choose between an advance and a redemption knowing the rate each one carries
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (9)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (9)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.