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The service allows the managers of bankruptcy proceedings to submit online the data contained in forms SR52, relating to severance indemnity (TFR) and work credits, and SR95, relating to the worker's supplementary pension position.
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LinkedinPublication: 20 October 2022 Latest update: 25 September 2026
What is it?
It is the service that allows the managers of bankruptcy proceedings to submit online the declarations regarding workers' credits (severance indemnity (TFR), wages, and omissions in contributions to supplementary pension schemes) contained in forms SR52 and SR95.
The declarations make it easier for workers to claim assistance from the Guarantee Funds. The parties responsible for bankruptcy proceedings provide INPS with general information about the procedure and specific details on each worker's credit:
- with form SR52 for the Guarantee Fund of the TFR (Severance Indemnity) and work credits;
- with form SR95 for the Guarantee Fund of the supplementary pension position.
The same submission can also be used to transmit data for the settlement of severance indemnity (TFR) shares accrued during CIGS (extraordinary wage compensation fund), where applicable.
Who is it aimed at?
The service is intended for those responsible for bankruptcy proceedings.
How does it work?
Declarations are submitted in mass mode, via an XML file, through the online service “Guarantee Funds – (SR52/SR95) - XML declaration of the person in charge of the bankruptcy proceeding”, available on this page by clicking on “Use service”.
From the same service, it is possible to access:
- the results of processing the XML files submitted, within 24 hours of each file's submission;
- the declarations obtained from all submission channels, including those online channels that are no longer active.
Technical instructions for creating XML files
Before sending the XML files, it is necessary to:
- validate the files against the XSD definition file: early syntax error checking prevents the files from being rejected;
- verify the quality of the data in the XML files to avoid requests for document integration.
The technical information can be found in the attached documentation:
- Operating manual (in Italian) (pdf 308KB): operating user manual, with specification of the procedure and description of the related information;
- XML Schema Definition File (in Italian) (xsd 25KB): XML Schema Definition XSD file;
Most frequent errors
In the event of advances already paid, the following must be indicated:
- all amounts gross of tax, including both the claimed severance indemnity (TFR) and the advanced severance indemnity (TFR);
- the amount of tax on the advances paid.
These data allow INPS to produce consistent fiscal documentation. For technical assistance with completing XML files or managing outcome files, you can write to Info.FondoGaranzia@inps.it.