Il Government announced one correction on Irpef advance payments to avert increases in employee and pensioner payments. The change comes after the alarm raised by the unions and the Fiscal Assistance Centres (Caf), which had highlighted the risk of errors in calculations for the next fiscal period. The intervention, which includes a allocation of 250 million of euros, is part of the ongoing tax reform, aimed at simplifying the tax system.
Return to the three-rate system for Irpef advance payments
The main news it concerns alignment of the calculation of advance payments to the three-rate system introduced by the Irpef reform, eliminating the previous four-rate setting provided for by the 2023 legislative decree. Initially, the decree established that for the two-year period 2024-2025, advance payments had to be calculated with the old system, generating confusion and possible errors. The risk was a misalignment between the calculation of taxes and that of advance payments, with the danger of payments exceeding those due.
With this correction, the Government has decided to bring everything back into line with the new three-rate system, preventing taxpayers – especially employees and pensioners – from paying more than necessary. Without this change, those who had paid an excessive advance payment would have had to wait until the 2026 declaration to recover excess amounts paid, with obvious inconveniences.
Note from the Ministry of Economy: who really pays?
The Ministry of Economy has issued an official note to clarify the calculation criteria for the 2025 advance payments, specifying that they will be due only if the difference between the 2024 tax and the deductions, tax credits and withholding taxes exceeds 51,65 euros. In these cases, the calculation will be made by applying the 2023 rates.
In other words, the advance payment will not be required from employed workers and pensioners without other sources of income, solving the risk of an unjustified increase in the tax burden.
The Cgil's alarm
The Cgil had reported the misalignment between the tax decree and the budget law: the tax delegation introduced the Irpef at three rates only for 2024, while the budget law stabilized it from 2025. This regulatory short circuit had created uncertainty on the calculation of the advance payments for the two-year period 2024-2025.
In addition to correction on advance payments, the Cgil has urged a greater clarity in tax procedures, asking the Minister of Economy, Giancarlo Giorgetti, and the Deputy Minister Maurizio Leo to intervene to make the changes immediately operational. In particular, the union has asked that the new rates and deductions be applied directly in the calculation of the advance payments, avoiding complications in the payments. If necessary, it has proposed the use of the forecasting method, which would allow taxpayers to reduce or block undue advance payments without incurring penalties.
