The INPS, in its Circular No. 28 released in January 2026, provided the parameters for setting up plans in response to the requests presented during the current year. According to Article 2, paragraph 3 of Law No. 45/1990, the payment of the reunification fee can be made in installments with an increase by an annual compound interest equal to the average annual variation rate of the consumer price index for families of workers and employees. This rate is ascertained by ISTAT.
Consequently, for the purpose of preparing repayment plans for the fees related to reunification requests submitted in the current year 2026, INPS has updated the tables attached to the circular, based on the average annual variation rate of the consumer price index for families of workers and employees as certified by ISTAT – for 2025, this rate was +1.4%.
Furthermore, the organization provided instructions for the correct usage of these tables (Annex No. 1 to the circular), Table I / 2026 regarding the amount of the constant postponed monthly instalment to amortize at the annual compound rate of 1.4% the unit capital from two to 120 months (Annex No. 2) and Table II / 2026 related to the coefficients for determining the residual debt in the event of suspension of payment of monthly instalments before the debt’s extinction at an annual rate of 1.4% (Annex No. 3).
