{"id":2490,"date":"2022-06-09T15:04:07","date_gmt":"2022-06-09T13:04:07","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2490"},"modified":"2022-10-06T13:31:41","modified_gmt":"2022-10-06T11:31:41","slug":"tfr-the-trattamento-di-fine-rapporto-or-employee-leaving-indemnity","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/tfr-the-trattamento-di-fine-rapporto-or-employee-leaving-indemnity\/","title":{"rendered":"TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity"},"content":{"rendered":"
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What is the TFR?<\/span><\/span><\/h2>\r\n

Employment agreements in Italy are generally governed by the terms and conditions of the relevant\u00a0<\/span><\/span>national\u00a0<\/span><\/span>collective labour agreement\u00a0<\/span><\/span>(CCNL)\u00a0<\/span><\/span>negotiated from time to time by the\u00a0<\/span><\/span>Italian\u00a0<\/span><\/span>government, the<\/span><\/span>\u00a0trade unions and<\/span><\/span>\u00a0employer or<\/span><\/span>ganisations.<\/span><\/span>\u00a0\u00a0The<\/span><\/span>se\u00a0<\/span><\/span>standard contracts make provision\u00a0<\/span><\/span>for a series of\u00a0<\/span><\/span>provisions<\/span><\/span>\u00a0<\/span><\/span>applicable to the hire of\u00a0<\/span><\/span>individual <\/span><\/span>employees<\/span><\/span>\u00a0in Italy.<\/span><\/span><\/p>\r\n

Regardless of any\u00a0<\/span><\/span>contractual<\/span><\/span>\u00a0<\/span><\/span>provision, the Italian\u00a0<\/span><\/span>Ci<\/span><\/span>vil Code<\/span><\/span>\u00a0<\/span><\/span>provides that o<\/span><\/span>n the t<\/span><\/span>ermination, for\u00a0<\/span><\/span>whatever reason, of a contract of employment governed\u00a0<\/span><\/span>(expressly or by operation of law)<\/span><\/span>, the employee has the legal right to receive a leaving indemnity. This indemnity is calculated<\/span><\/span>,<\/span><\/span>\u00a0<\/span><\/span>first<\/span><\/span>,<\/span><\/span>\u00a0<\/span><\/span>by adding for each year of employment an amount<\/span><\/span> which cannot\u00a0<\/span><\/span>in<\/span><\/span>\u00a0any case exceed the amount of the remuneration due for each year divided by 13.5<\/span><\/span> (or 7.41%).<\/span><\/span><\/p>\r\n

The employer is obliged to accrue for the leaving indemnity throughout the period of the contract of employment, and revalue the reserve so created in line<\/span><\/span>\u00a0with\u00a0<\/span><\/span>the offici<\/span><\/span>al\u00a0<\/span><\/span>inflati<\/span><\/span>on\u00a0<\/span><\/span>index\u00a0<\/span><\/span>at each year end.\u00a0\u00a0<\/span><\/span>0.5%\u00a0<\/span><\/span>t<\/span><\/span>o the accrual needs to be paid\u00a0<\/span><\/span>to the Italian Social Security<\/span><\/span>\u00a0<\/span><\/span>Institute<\/span><\/span>,<\/span><\/span>\u00a0INPS,\u00a0<\/span><\/span>by way of payment into the\u00a0<\/span><\/span>guarantee <\/span><\/span>fund which steps in to pay\u00a0<\/span><\/span>an employee<\/span><\/span>\u2019<\/span><\/span>s TFR in\u00a0<\/span><\/span>the<\/span><\/span>\u00a0<\/span><\/span>event that the employer is unab<\/span><\/span>le to do so due to\u00a0<\/span><\/span>insolvency<\/span><\/span>.<\/span><\/span><\/p>\r\nUnder Italian GAAP the employer may simply accrue the amount due under Italian law.\u00a0 Under IFRS and other non Italian accounting standards it may be necessary to calculate the accrual on the basis of an actuarial forecast of the future liability to make payment of the TFR.\r\n

Unless the relevant collective employment agreement provides otherwise, for the purposes of calculating the TFR, the annual salary\u00a0<\/span><\/span>to be used a<\/span><\/span>s a base\u00a0<\/span><\/span>includes \u00a0all amounts paid to the employee pursua<\/span><\/span>nt to the\u00a0<\/span><\/span>employ<\/span><\/span>ment\u00a0<\/span><\/span>on a non-occasional basis and excl<\/span><\/span>uding any amount paid\u00a0<\/span><\/span>by way of\u00a0<\/span><\/span>reimbursement of expenses. \u00a0\u00a0<\/span><\/span>From 1 May 2014,\u00a0<\/span><\/span>the gross annual salary taken as the basis for the calculation may not exceed\u00a0<\/span><\/span>Euro\u00a0<\/span><\/span>240<\/span><\/span>,000<\/span><\/span>.<\/span><\/span>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><\/p>\r\n

The employee termination indemnity is to be paid upon termination of the employment contract after deduction of any a<\/span><\/span>mount possibly o<\/span><\/span>wed by the employee (for instance advances of\u00a0<\/span><\/span>the employee termination indemnity itself) within 30 days from the date of the termination notice.\u00a0<\/span><\/span>In case of delay, due to causes not\u00a0<\/span><\/span>attributable to the employee, interest of 2% over the offi<\/span><\/span>cial discount ra<\/span><\/span>te must be paid at the expiration of this tim<\/span><\/span>e limit.<\/span><\/span><\/p>\r\n

The employee leaving indemnity<\/span><\/span>, when \u00a0paid\u00a0<\/span><\/span>out after termination of<\/span><\/span>\u00a0the employment\u00a0<\/span><\/span>relationship<\/span><\/span>,<\/span><\/span>\u00a0<\/span><\/span>is subject to a special taxation regime.\u00a0<\/span><\/span>This is a procedure designed to tax the amount\u00a0<\/span><\/span>received at an a<\/span><\/span>verage rate over the period of employment rather than the employee\u2019s marginal rate for the year of receipt. \u00a0Th<\/span><\/span>e termination indemnity received does not form part of remuneration for social security purposes.\u00a0<\/span><\/span><\/p>\r\n

F<\/span><\/span>ollowing<\/span><\/span>\u00a0<\/span><\/span>a series of re<\/span><\/span>f<\/span><\/span>o<\/span><\/span>r<\/span><\/span>ms over\u00a0<\/span><\/span>recent year<\/span><\/span>s, employ<\/span><\/span>e<\/span><\/span>es and\u00a0<\/span><\/span>business<\/span><\/span>\u00a0<\/span><\/span>have a number of options over\u00a0<\/span><\/span>the simple accrual<\/span><\/span>\u00a0of the amount due and payment to the emp<\/span><\/span>loyee\u00a0<\/span><\/span>on\u00a0<\/span><\/span>termination.<\/span><\/span><\/p>\r\n\r\n

Payme<\/span><\/span>nt of TFR into\u00a0<\/span><\/span>pension fu<\/span><\/span>nd<\/span><\/span><\/h2>\r\n

As mentioned<\/span><\/span>\u00a0above<\/span><\/span>, the\u00a0<\/span><\/span>TF<\/span><\/span>R\u00a0<\/span><\/span>to\u00a0<\/span><\/span>b<\/span><\/span>e<\/span><\/span>\u00a0accrued\u00a0<\/span><\/span>by the empl<\/span><\/span>oyer\u00a0<\/span><\/span>severance indemnities set aside remains in the company’s coffers. In January 2007, with the entry into force of\u00a0<\/span><\/span>Legislative Decree 252\/2005,\u00a0<\/span><\/span>certain employees were given the choice of\u00a0<\/span><\/span>requesting\u00a0<\/span><\/span>or\u00a0<\/span><\/span>requiring\u00a0<\/span><\/span>their<\/span><\/span>\u00a0<\/span><\/span>employer to pay the\u00a0<\/span><\/span>amount<\/span><\/span>\u00a0<\/span><\/span>accrued into\u00a0<\/span><\/span>allocating it to\u00a0<\/span><\/span>INPS<\/span><\/span>\u00a0or\u00a0<\/span><\/span>a\u00a0qualifying regulated<\/span><\/span>\u00a0pension scheme.<\/span><\/span><\/p>\r\n

This is a personal choice and depends on an evaluation of\u00a0a number<\/span><\/span>\u00a0of criteria, such as\u00a0<\/span><\/span>an\u00a0<\/span><\/span>assessment<\/span><\/span>\u00a0<\/span><\/span>of the solvency of the employer and\u00a0<\/span><\/span>, for contributions to\u00a0<\/span><\/span>occupational or\u00a0private sector<\/span><\/span>\u00a0<\/span><\/span>pension\u00a0<\/span><\/span>schemes,\u00a0<\/span><\/span>the\u00a0<\/span><\/span>possibility<\/span><\/span>\u00a0<\/span><\/span>of a higher\u00a0<\/span><\/span>yield<\/span><\/span>\u00a0<\/span><\/span>on sums invested,\u00a0<\/span><\/span>compared to the annual\u00a0<\/span><\/span>inflation<\/span><\/span>\u00a0<\/span><\/span>uplift, security of the funds<\/span><\/span>\u00a0and taxation.<\/span><\/span><\/p>\r\n\r\n

TFR in<\/span><\/span>\u00a0the\u00a0<\/span><\/span>paycheck<\/span><\/span><\/h2>\r\n

The\u00a0<\/span><\/span>2015\u00a0<\/span><\/span>Stability Law 2015\u00a0<\/span><\/span>provided for the possibility for employees in the pr<\/span><\/span>ivate sector\u00a0<\/span><\/span>to obtain an advance payment of\u00a0<\/span><\/span>TFR\u00a0<\/span><\/span>on a monthly basis (<\/span><\/span>ie. the TFR due is paid\u00a0<\/span><\/span>in a\u00a0<\/span><\/span>monthly<\/span><\/span>\u00a0<\/span><\/span>instalment<\/span><\/span>\u00a0<\/span><\/span>via payroll)<\/span><\/span>.\u00a0<\/span><\/span>This is obviously a personal assessment, with calculations to b<\/span><\/span>e made individually, taking into account the need to have an amount immedi<\/span><\/span>ately available (in essence, a higher salary), in place of a\u00a0<\/span><\/span>fund which will be made available on termination of the employment at some date in the future<\/span><\/span>\u00a0or allocated to a supplementary pension fund.<\/span><\/span><\/p>\r\n

This option can also be exercised by\u00a0<\/span><\/span>employees\u00a0<\/span><\/span>who hav<\/span><\/span>e\u00a0<\/span><\/span>previously\u00a0<\/span><\/span>chosen\u00a0<\/span><\/span>for their TFR to be paid into\u00a0<\/span><\/span>supplementary pension fund<\/span><\/span><\/p>\r\n

T<\/span><\/span>he TFR\u00a0<\/span><\/span>paid via the payroll\u00a0<\/span><\/span>is taxed according to the ordinary\u00a0<\/span><\/span>income tax scale rates and\u00a0<\/span><\/span>therefore<\/span><\/span>\u00a0at potentially a higher amount that the rate applicable to\u00a0<\/span><\/span>TFR<\/span><\/span>\u00a0paid out on\u00a0<\/span><\/span>te<\/span><\/span>rmination<\/span><\/span>\u00a0<\/span><\/span>of the employment.\u00a0<\/span><\/span><\/p>\r\n

Employees\u00a0<\/span><\/span>need to have been hired for at\u00a0<\/span><\/span>l<\/span><\/span>e<\/span><\/span>ast\u00a0<\/span><\/span>six months before they can request the payment of the TFR via the payr<\/span><\/span>oll. \u00a0<\/span><\/span>The amount paid out cannot exceed 70% of the total TFR\u00a0<\/span><\/span>due<\/span><\/span>\u00a0(including\u00a0<\/span><\/span>up to 75% of\u00a0<\/span><\/span>any prio<\/span><\/span>r year rev<\/span><\/span>a<\/span><\/span>l<\/span><\/span>uations).<\/span><\/span><\/p>\r\nAgricultural workers, domestic workers, and workers of companies subject to insolvency or mass redundancy proceedings may not make this application. Workers who work in production units in extraordinary redundancy fund or in derogation.\r\n

TFR Advance<\/span><\/span><\/h2>\r\n

In\u00a0<\/span><\/span>certain\u00a0<\/span><\/span>case<\/span><\/span>s\u00a0<\/span><\/span>it is possible to obtain an advance on the accrued severance indemnity. \u00a0 The scope in which it is possible is defined by the regulations (art. 2120\u00a0<\/span><\/span>of the Italian Civil Code), so that the amounts received as an advance can never excee<\/span><\/span>d, overall, 75% of the total payments.\u00a0<\/span><\/span>The<\/span><\/span>\u00a0<\/span><\/span>general requirements to\u00a0<\/span><\/span>require an advance of TFR are:<\/span><\/span><\/p>\r\n\r\n

\u2022\u00a0<\/span>continuous employment\u00a0<\/span><\/span>for at least 8 years<\/span><\/span>\u00a0with\u00a0<\/span><\/span>the same employer;<\/span><\/span><\/div>\r\n
\u2022\u00a0<\/span>max<\/span><\/span>imum measure of 70% of the amount of the TFR accrued in the company;<\/span><\/span><\/div>\r\n
\u2022\u00a0<\/span>only one\u00a0<\/span><\/span>request\u00a0<\/span><\/span>may be made during\u00a0<\/span><\/span>the<\/span><\/span>\u00a0<\/span><\/span>employment relationship\u00a0<\/span><\/span>possi<\/span><\/span>bility of application.<\/span><\/span><\/div>\r\n
\u2022\u00a0<\/span>r<\/span><\/span>equests are met annually within the limits of 10% of those entitled and in any case 4% of the\u00a0<\/span><\/span>total number of employees.<\/span><\/span><\/div>\r\n
\u2022 s<\/span>ums\u00a0<\/span><\/span>paid\u00a0<\/span><\/span>to occupational or private schemes, can not\u00a0<\/span><\/span>always be requested for advance.<\/span><\/span><\/div>\r\n

The\u00a0<\/span><\/span>t<\/span><\/span>erms of\u00a0<\/span><\/span>a CCNL\u00a0<\/span><\/span>may, however, provide for more favourable rules.\u00a0<\/span><\/span>The\u00a0<\/span><\/span>applicable CCNL\u00a0<\/span><\/span>may establish pri<\/span><\/span>ority criteria for the acceptance of\u00a0<\/span><\/span>a\u00a0<\/span><\/span>requests for\u00a0<\/span><\/span>an\u00a0<\/span><\/span>advance payment<\/span><\/span>\u00a0of\u00a0<\/span><\/span>T<\/span><\/span>FR\u00a0<\/span><\/span>In addition, an individual agreement between the\u00a0<\/span><\/span>company and the employee\u00a0<\/span><\/span>may\u00a0<\/span><\/span>make<\/span><\/span>\u00a0it possible to advance the employee severance indemnity to the worker even if the\u00a0<\/span><\/span>civil code or CCNL\u00a0<\/span><\/span>requirements are not met.\u00a0<\/span><\/span>Also an\u00a0<\/span><\/span>employer,\u00a0<\/span><\/span>may unilaterally decide to\u00a0<\/span><\/span>make an advance payment of severance indemni<\/span><\/span>ty even more than once during the course of the employment relationship.\u00a0<\/span><\/span><\/p>\r\n

The request for\u00a0<\/span><\/span>advance payment<\/span><\/span>\u00a0<\/span><\/span>must be made\u00a0<\/span><\/span>in writing<\/span><\/span>\u00a0and\u00a0<\/span><\/span>must be justified by the need to<\/span><\/span>\u00a0cover<\/span><\/span>:<\/span><\/span><\/p>\r\n

a)\u00a0<\/span><\/span>health expenses for therap<\/span><\/span>y\u00a0<\/span><\/span>and\u00a0<\/span><\/span>partic<\/span><\/span>ular\u00a0<\/span><\/span>treat<\/span><\/span>ment\u00a0<\/span><\/span>recognized by the compet<\/span><\/span>ent public\u00a0<\/span><\/span>health<\/span><\/span>\u00a0<\/span><\/span>authorities<\/span><\/span>;<\/span><\/span><\/p>\r\n

b)\u00a0<\/span><\/span>the cost of\u00a0<\/span><\/span>purchase of the first house for the<\/span><\/span>\u00a0employee or his\u00a0<\/span><\/span>or her\u00a0<\/span><\/span>family<\/span><\/span>, or extraordinary renovation of the\u00a0<\/span><\/span>res<\/span><\/span>i<\/span><\/span>de<\/span><\/span>ntial\u00a0<\/span><\/span>p<\/span><\/span>roperty<\/span><\/span>;<\/span><\/span><\/p>\r\n

c) leave for\u00a0<\/span><\/span>voluntary\u00a0<\/span><\/span>absence<\/span><\/span>\u00a0from work due to\u00a0<\/span><\/span>maternity, training and continuing e<\/span><\/span>ducation, including company training.<\/span><\/span><\/p>\r\n

Any\u00a0<\/span><\/span>amount paid <\/span><\/span>out by\u00a0<\/span><\/span>way<\/span><\/span>\u00a0<\/span><\/span>of advance is\u00a0<\/span><\/span>subject to the\u00a0<\/span><\/span>usual\u00a0<\/span><\/span>income tax treatment applicable to TFR.<\/span><\/span><\/p>\r\n

Colin Jamieson<\/span><\/span><\/p>\r\n

December 2020<\/span><\/span><\/p>\r\n\r\n

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<\/div>\r\n<\/div>\r\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevant\u00a0national\u00a0collective labour agreement\u00a0(CCNL)\u00a0negotiated from time to time by the\u00a0Italian\u00a0government, the\u00a0trade unions and\u00a0employer organisations.\u00a0\u00a0These\u00a0standard contracts make provision\u00a0for a series of\u00a0provisions\u00a0applicable to the hire of\u00a0individual employees\u00a0in Italy. Regardless of any\u00a0contractual\u00a0provision, the Italian\u00a0Civil Code\u00a0provides that on the termination, for\u00a0whatever reason, […]<\/p>\n","protected":false},"author":1,"featured_media":468,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,54,109,722],"tags":[90,113,114,115],"class_list":["post-2490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technical-resource","category-blog","category-working-in-italy","category-menupost","tag-employee","tag-tfr","tag-trattamento-di-fine-rapporto","tag-employee-leaving-indemnity"],"yoast_head":"\nTFR - the Trattamento di Fine Rapporto or Employee Leaving Indemnity | Taxing.It<\/title>\n<meta name=\"description\" content=\"What is the TFR? 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