Novità, proroghe e modifiche della legge di bilancio 2025 alla materia pensionistica

The paper examines the innovations, extensions, and amendments introduced by Law No. 207/2024, with regard to social security contributions and pension regulations. Despite these amendments, the Budget Law 2025 has not implemented any structural changes to the pension system. However, the introduction of supplementary pensions as a mechanism to meet the required threshold for both old-age and early retirement represents a significant innovation in the field. The goal of this contribution is twofold. Firstly, it aims to analyse the measures outlined in Law No. 207/2024, particularly in Art. 1, paragraph 161 ff.; secondly, it offers critical reflections on the legislative changes in pensions.