You are in
The Service allows those enrolled in the Unified Scheme of Credit and Social Benefits, from 1 February 2023 to 24 April 2024, to obtain the amount of the accrued and unpaid severance indemnity (TFR), net of interest and expenses.
Whatsapp
Twitter
Facebook
LinkedinPublication: 16 July 2025 Latest update: 16 July 2025
What is it?
The ordinary advance of the severance indemnity (TFR) is a benefit that was provided between 1 February 2023 and 24 April 2024. Currently it is not possible to submit a claim; the service remains available only for the consultation of claims submitted before 24 April 2024.
The benefit made it possible to obtain the amount of the accrued and unpaid severance indemnity (TFR):
- net of interest and expenses;
- without waiting for it to be collectable;
- within the terms provided by current legislation.
Who is it aimed at?
It was possible for the advance payment of the TFR to be claimed by those enrolled in the Unified Scheme of Credit and Social Benefits:
- whose service has been terminated;
- who are entitled to a TFR benefit not yet fully disbursed, for the related amounts accrued, available and not yet collectable.
How does it work?
The advance payment of the severance indemnity (TFR):
- could be requested for the entire accrued amount or for part of it;
- provided for the claim of a fixed interest rate equal to 1%:
- for the entire duration of the financing;
- calculated over the period including from its disbursement to the date on which the TFR (severance indemnity) is collectable plus the period necessary for its credit (three months from the date on which the first instalment is collectable, 30 days from the possible date on which the second and third instalments are collectable), unless the relative recalculation is carried out on the basis of the actual payment of the sums to the Unified Scheme and the possible return to the enrolled individual of the sums withheld in excess;
- provided for the application of a withholding tax of 0.50% on the amount, gross of interest, for administrative expenses;
- was disbursed in a single payment, net of interest and expenses;
- return to the Unified Scheme of Credit and Social Benefits is carried out directly by the institution paying the TFR (INPS or entity other than INPS), on the dates of payment to the claimant.
Claim
REQUIREMENTS
To submit a claim for the advance payment of the severance indemnity (TFR), it was necessary to be enrolled in the Scheme:
- at the time of submission of said claim;
- at the time it is granted.
The advance payment could be requested by pensioners who:
- have confirmed their enrolment in the Credit Fund for the period of retirement;
- were enrolled in the Scheme;
- have accrued a TFR, available and not yet collectable.
For those whose service had been terminated, who were not yet retired, and had a new job, the financing was disbursed if, at the time of the claim:
- the claimant was enrolled in the Unified Scheme of Credit and Social Benefits;
- the TFR was accrued, available and not yet collectable.
Those who could not claim the benefit included:
- those whose service has been terminated without the right to a pension and without new employment;
- those not enrolled in the Unified Scheme of Credit and Social Benefits.
The enrolled individual could withdraw from the advance payment of the TFR before the Institute accepted the contract proposal; in this case, they were not required to pay any amount, not even for administrative expenses.
After receiving the acceptance, it was no longer be possible to withdraw from the contract.
The contract was automatically terminated if, after 30 days from the request for acknowledgement sent by the Institute, the paying body had not provided a response.
The contract did not come into effect if:
- the acknowledgement was negative;
- the relevant sums for the transfer of the Indemnity were lacking.
In the event of partial availability of the TFR (severance indemnity), the contract was valid for the least amount available.
The Institute disbursed the financing:
- recovering any arrears on past financing first;
- by extinguishing any other financing;
- by crediting the enrolled individual with any residual amount.
Each paying institution (INPS or other institution) repaid the Unified Scheme of Credit and Social Benefits the sums corresponding to the transferred TFR, paying the relevant amounts on the dates and to the extent indicated in the relevant acknowledgement.
There were no late fees or interest to be paid by the beneficiary, not even for any delays in reimbursement.
If repayment takes place earlier than established, the Institute proceeds with the recalculation and repayment to the enrolled individual of the sums that have been withheld in excess by way of interest.
The duration of the amortisation is determined according to:
- the deadlines provided for in the certification issued by the paying body;
- the subsequent acknowledgement.
Early extinction of the disbursed financing is not possible.
Any portion of TFR (severance indemnity) not transferred and not subject to other constraints is credited to the claimant considering the priority of returning to the scheme the amounts transferred.
If the positive acknowledgement of the paying body is incorrect, any difference between the amount provided in advance and the amount actually available will be attributed to the paying body which will reimburse the amount due to the scheme, without prejudice to the possibility of recourse against the enrolled individual.
In the event of retirement under Quota 100 and Quota 102, in case of the adjustment of the access to retirement requirements, the interest applied to the financing will be recalculated:
- if the claimant has a credit balance, they will receive payment after full repayment of the advance;
- if the claimant has a debit balance, the sums due will be withheld within the legal limits on the pension or requested in payment to the beneficiary.
Processing times of the decision
The deadline to define the measure is set at 180 days.
The table (in Italian) attached to the Regulation for defining the deadlines for concluding administrative procedures adopted by INPS, pursuant to Article 2 of Law no. 241/1990 and subsequent amendments and additions, shows both the deadlines for defining the measures established by the Institute that are longer than the normal 30-day period, and the indication of the relative manager.