The Court of Cassation has brought back into focus the obligation of transferring Severance Pay (TFR) contributions to the INPS Treasury Fund, a requirement that applies to big companies with more than fifty employees (interlocutory ruling no. 25175 of September 14, 2025).

In these companies, the portion of TFR not allocated to supplementary pension schemes must be transferred to INPS, as stipulated by the 2007 financial law.

This obligation affects both employers, who are responsible for the proper management of the funds, and employees, who must have their accrued TFR rights guaranteed.

Over time, numerous interpretative doubts have arisen: in which cases can the employer retain the TFR, and when is the employer obligated to transfer it to the Fund?

The responses provided by the judiciary have not always been consistent, leading to uncertainty and litigation.

In light of this, the Court of Cassation, tasked with ruling on a specific dispute, has decided not to immediately resolve the matter, but to refer it to a public hearing, suggesting a possible intervention by the United Sections.

This choice signals the Court’s intention to establish a stable and shared orientation.

The implications are significant: employers must pay attention to the management of these amounts to avoid contributory liabilities toward INPS and disputes from employees.

Employees, on the other hand, have a vested interest in ensuring their right to the TFR is protected.

While awaiting the final decision, ruling no. 25175 encourages companies and professionals to carefully monitor developments, so they can promptly adjust to any clarification that will have significant operational and legal consequences.

It is essential to stay informed to prevent possible errors in TFR management and to fully protect one’s rights.

The Law Firm remains available for any further clarification.