Many companies, to reduce the financial burden arising from the TFR, include the periodic installment in the payslip.
This practice originated from the introduction in the 2015 stability law of this possibility on an experimental basis until 2018.
Since no extensions were made, after 31.12.2018 it is no longer possible to include the TFR installment in the monthly payslip.
This was confirmed by the labor section of the Court of Cassation on 13.02.2023 n.4360.
The rationale of the ruling is that since it is a future right, it is not possible to dispose of a right that does not currently exist.
We hope, with this brief insight, to have been of service.
Studio Bellomo
