From August 2, 2024, the disbursement of the Maroni bonus starts, the incentive for those who decide to continue working even if they have accrued the right to Quota 103.
What is the Maroni Bonus
The Maroni bonus is a contribution relief granted to workers who, despite having accrued the pension requirements for Quota 103 in 2024, decide to continue working. This incentive, similar to the one active from 2004 to 2007, guarantees an increase in net salary through a contribution exemption of
9.19%.
Maroni Bonus Calendar 2024
The INPS has announced the schedule for the disbursement of the Maroni bonus, divided by categories of employees, starting from August 2, 2024 to November 1, 2024.
For individuals who accrue the right to a Quota 103 pension in 2024 but choose to postpone leaving work, the contribution exemption is valid starting from:
- August 2, 2024: for employees of a private employer, with a liquidated pension paid by the exclusive management of the AGO.
- September 1, 2024: for employees of a private employer, with a liquidated pension paid by a different management.
- October 2, 2024: for public administration employees referred to in Article 1, paragraph 2, of Legislative Decree No. 165 of 2001, with a liquidated pension paid to the sole management of the AGO.
- November 1, 2024: for public administration employees referred to in Article 1, paragraph 2, of Legislative Decree No. 165 of 2001, with a liquidated pension paid by a different management.
The employer’s obligation to pay the employee’s contribution of the employee’s share ceases from the first useful start of the flexible early retirement, if the application is submitted earlier.
Who is entitled to the Maroni Bonus
The Maroni bonus is due to employees in the public and private sectors who, despite having accrued the requirements for the Quota 103 pension by 31 December 2024, choose to delay their exit from the world of work. Those who choose to continue working and wait to be able to retire with ordinary old-age treatment (67 years and at least 20 years of contributions) are entitled to the bonus
.
How does the Maroni Bonus work
Those who decide to delay their access to retirement receive a higher salary thanks to the reduction in employee contributions. The contribution exemption concerns the share of employee contributions due to compulsory general insurance for disability, old age and survivors (IVS), equal to 9.19%. The worker will have a larger paycheck for the duration of the incentive, but his future pension
will be lower.
Regulatory references
- Circular n. 39 of 27 February 2024
- INPS message n. 2426 dated 28 June 2023