ADMINISTRATIVE UPDATE | Payroll and TFR
On 10 September, the Ministry of Labour published the new TFR3 form, following the interministerial decree of 4 September 2026. It applies to private-sector employees hired from 1 July 2026, excluding domestic workers.
The form records whether this is the employee’s first private-sector employment, any existing supplementary-pension position and the employee’s choice concerning future TFR (“Trattamento di Fine Rapport” or “Severance Pay”). It also documents that the employer has provided information about the available collective pension funds and the automatic-enrolment mechanism. Employees entering private-sector employment for the first time have 60 days to opt out of automatic enrolment and make a different permitted choice.
Employer-side relevance: foreign companies should update Italian onboarding documents and payroll procedures immediately. The employer must provide the required information, collect the employee’s election, retain the signed form and correctly identify the pension arrangement applicable under the relevant CCNL.