Big Companies and Severance Pay (TFR): Mandatory Contributions
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 […]