More money in the paycheck for those who choose to stay at work rather than retire. The maneuver also extends the so-called Giorgetti bonus (formerly Maroni bonus) to 2027, which allows employees to receive directly in their salary, without paying taxes, the share of social security contributions normally paid to INPS. The measure, provided for by article 54 of the budget law, concerns those who meet the requirements for ordinary early retirement by 31 December 2027 and decide to postpone leaving work.
The government - according to the technical report - estimates around 7,500 acceptances of the extension, but only 15%, just over 1,100 workers, would actually be driven by the incentive to postpone retirement. Meanwhile, the bonus seems to be gaining ground: in the first eight months of 2026 the lower contribution revenues linked to the measure reached 21.8 million euros, compared to the 2.1 million recorded in 2025. For 2027, 16 million lower contributions are expected, which will rise to 32.6 million in 2028 and 33.3 million in 2029. Sums almost entirely offset by savings on postponed pensions, with an overall impact on public accounts almost nil in the first three years.
The advantage for those who remain at work is a higher salary, in exchange for not having to credit their share of social security contributions.
New "spaces" for energy security thanks to EU flexibility and a green restriction for companies that will receive aid against high electricity costs. This is what emerges from articles 82 and 83 of the measure, which puts up to 6 billion euros of support on the table between 2027 and 2030, on the condition that companies allocate "resources equal to at least 100% of the aid" to investments to reduce consumption and emissions. Of the package, 2.5 billion are intended for energy-intensive companies and 3.53 billion for non-energy-intensive micro, small and medium-sized companies. The investments allowed range from renewables to storage systems, from energy efficiency to the electrification of production processes. For SMEs they must be started after the application and completed within 36 months of the concession, unless different deadlines are set by Brussels. The GSE will supervise and, in the event of non-compliance, it will be able to order "the reduction or recovery of the aid, plus interest". However, the approval of the EU Commission on state aid will be required to start the incentives.
The maneuver also affects the salaries of magistrates. After the sentences that rejected the previous calculation systems, the government rewrites the mechanism that links the salaries of state officials, lawyers and prosecutors to those of other public employees. Article 67 introduces two corrections intended to have an impact from 2027. The first concerns Istat's calculations: the increases will be determined through a "weighted average", which will take into account the number of employees in each category, rather than giving them all the same weight. The second excludes from the calculation the "arrears components", i.e. the sums paid for renewals arriving late, to avoid them ending up being recognized twice.
