The Budget Law has extended the APE Social scheme to include 2025 as well.
This support scheme is available to specific categories of taxpayers, including long-term unemployed individuals, caregivers who are workers, disabled workers and employees engaged in strenuous occupations. Eligibility requires a minimum age of 63 years and 5 months and at least 30 years of contributions, increasing to 36 years for those in strenuous jobs.
As in previous years, the benefit cannot be combined with income from self-employment or employment, except for occasional work up to a maximum of €5,000 per year.
The allowance is calculated using the so-called “mixed system” and is capped at €1,500 gross per month. It does not include a thirteenth payment or inflation adjustments until the recipient reaches the statutory retirement age.