Manoeuvre 2026: amendments modify Naspi, inclusion allowance, Isee and cuts in RAI funding
The new provisions provide for two instalments of the Naspi, reductions on the inclusion allowance, an increase in the Isee threshold for the first house and a gradual reduction of funds to Rai.
Key points
The disbursement of the early payment of the Naspi, the monthly unemployment benefit, for workers who apply for it as an incentive to start self-employment changes. A reformulated amendment to the manoeuvre envisages that the benefit will be disbursed in two instalments: the first equal to 70 per cent and the second - with the remaining 30 per cent - to be paid within six months but only after verification of non-re-employment and direct pension entitlement (excluding ordinary disability allowance).
Tightening the Inclusion Allowance
Tightening also on the inclusion allowance: the first month of renewal of the support measure will, in fact, half the amount. This is envisaged by a reformulated amendment to the government's manoeuvre. The proposed amendment rewrites the article of the budget law that had cancelled the one-month suspension between the first 18 months of contribution and the extension, possible for one year. The further year of contribution, therefore, may be consecutive, but the first cheque will be halved. According to the technical report, the savings of the rule will be about 100 million.
Isee threshold for first home rises to 120 thousand euro
A reformulated amendment to the manoeuvre calls for this, but limits the increase to 'households residing in metropolitan cities'. The proposed amendment will be put to a vote next week.
Deductibility of supplementary pensions rises to EUR 5,300
The deductibility of supplementary pensions will increase from 2026. This is provided for in a government amendment that adjusts upwards the threshold provided for in the 2005 legislative decree. In practice, contributions paid by the employee and the employer or principal, whether voluntary or due under collective contracts or agreements, including corporate ones, to supplementary pension schemes, will be deductible from the total income up to €5,300, compared to the current €5,164.57. The new rule also changes the type of investment to which the severance pay fund is to be allocated in the case of silent consent: it will no longer have to be 'prudential' and such as to 'guarantee the return of the capital and returns comparable to the rate of revaluation of the severance pay fund', but may be differentiated on the basis of duration and age. In fact, the amendment establishes that 'the statutes and regulations of complementary pension schemes shall provide that contributions and severance pay quotas received as a result of non-explicit membership are invested in investment paths or lines characterised by different risk-return profiles, taking into account in particular the investment time horizon and the age of the member'.
30 million less at RAI, cuts in operating costs
An overall reduction of 30 million over three years in the financing to RAI from the subscription fee for public and commercial establishments and professionals. This is provided for in a reformulation of a parliamentary amendment to the manoeuvre. It is stipulated that from 1 January 2026 'the revenue paid by way of radio broadcasting subscription fees' will be allocated, 'net of the sum of EUR 110 million per year', to RAI. It is also established that these resources will be 'reduced by EUR 10 million for each of the years 2026, 2027 and 2028'.
