Many companies, in order to reduce the financial burden arising from the severance pay (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 there have been no extensions, after 31.12.2018 it is no longer possible to include the TFR installment in the monthly payslip.
This was confirmed by the Court of Cassation, labor section, on 13.02.2023 no. 4360.
The reasoning behind the ruling is that, since it is a future right, it is not possible to dispose of a right that does not yet exist.
We hope that with this brief insight we have been helpful.
Studio Bellomo
