The first step in a potential Zach Parise comeback is underway.

Parise, who deferred a decision on retirement to a later date, has begun skating again at home in Minnesota, The Post has learned, confirming an initial report by The Athletic.

Nothing has been decided by Parise relating to a potential return as of yet, but getting back on the ice is a necessary step if playing this season is on the cards.

In exit interviews last year, Parise was clear that if he was to come back, it would be with the Islanders.

“I think it would be here or nowhere,” he said. “I don’t know. But I just feel like that’s how it would be.”

General manager Lou Lamoriello said at the start of training camp that he did not think Parise would retire, going as far as to say, “I don’t feel he will at this point.”

The assumption is that if Parise comes back, he would sign a one-year contract for the Islanders at the league minimum, the same rate he took the last two seasons.

Potentially complicating things is that, since Parise would be returning later in the season, his prorated cap hit would be larger than the league minimum $775,000. The Islanders would need to create space for him, since they currently have just $534,035 available.

That could become complicated, since Simon Holmstrom — currently skating on the first line —is the only player on the roster who does not require waivers to be sent down.

It is also not immediately obvious where Parise would fit into the lineup if Holmstrom stays on the top line, with Anders Lee skating in the spot on the third line where No. 11 slotted in last season.

Still, those are questions for down the line.

Parise proved last season at age 38 that he can still be an effective NHL player, scoring 21 goals to rank third on the team. 

There isn’t much reason to assume he would not continue to contribute at 39 and the Islanders would surely be happy to welcome him.