A pensioner who had to return the entire year of pension because he worked in Quota 100 has been decided by the Cassation. The Cassation has established that the violation of the prohibition of stacking reduces the Quota 100 pension by an amount equal to the income earned during the period of prohibition, as it is treated as if it were deducted from the treatment of the entire period of prohibition. In summary, if the prohibition is violated, one can suffer a reduction in the Quota 100 pension of an amount equal to the income earned during the period of prohibition, as it is treated as if it were deducted from the treatment of the entire period of prohibition.

However, until the INPS receives the judgment, its offices will continue to request the full return of a year of pension for the period during which the violation occurs. In this specific case, a pensioner in Quota 100 had to return the entire year of pension because he worked in Quota 100 in 2020, earning less than 5 million euros annually. The law prohibits stacking between flexible benefits and income from work-dependent or self-employed sources, with the exception of up to 5 million euros per year, as provided for in art. 14, comma 3, of DL n. 4/2019.

The INPS contested the nature of the benefit, considering it parasubordinate: independently of the income produced, that work could not have been performed by a pensioner in Quota 100. The Cassation did not refute the nature of the parasubordinate relationship, confirmed by the Tribunal and the Court of Appeal of Bari, and considers the differentiated regime of the prohibition of stacking to be legally solid, which under that threshold allows only self-employment work. Against a particularly favorable regime, the legislator can demand that the pensioner leave the labor market, for the sustainability of the system and the generational replacement; self-employment work without obligation to contribute does not directly impact employment and social security accounts and justifies the exception.

Full return of the entire year of Quota 100 pension The loss of annuality is derived from Circular I…. END OF SOURCES