en

You are in

Settlement of TFR (severance indemnity) (Article 43 bis, Decree-Law no. 109/2018)

The service allows individuals to submit a claim for the direct settlement to workers of the TFR (severance indemnity) quotas accrued during periods of use of the benefit. It is aimed at those responsible for bankruptcy proceedings.
Addressed to:
Categories
Administrations, Institutions, and Companies
Fund of membership
-
Age
-

Publication: 17 April 2023 Latest update: 26 August 2026

What is it?

The service allows insolvency practitioners and special administrators of companies authorised to use the Extraordinary Wage Compensation Fund (CIGS), pursuant to Article 44, Decree-Law no. 109 of 28 September 2018, to submit the claim for the direct settlement to workers of the TFR (severance indemnity) quotasaccrued during the periods of use of the benefit.

Who is it aimed at?

It is aimed at those responsible for bankruptcy proceedings.

How does it work?

Companies that are bankrupt or under special administration eligible to use the extraordinary wage compensation benefit, pursuant to Article 44, Decree-Law no. 109/2019, for which the application of the exemption measures referred to in Article 43-bis of the aforementioned decree is also envisaged, at the end of the authorised period must submit a claim for direct settlement to workers of TFR (severance indemnity) quotas accrued during the use of the CIGS benefit.

The amount in payment cannot exceed the estimate indicated in the decree authorising the measure.

Before submitting the claim for direct payment, companies must have obtained the application of the exemption measures according to the guidelines provided in message no. 1400 of 29 March 2022 (in Italian) and message no. 3779 of 30 October 2023 (in Italian),

The claim must be submitted via massive submission by means of XML files, via the online service "TFR (severance pay) accrued in CIGS (Article 43 bis of Decree-Law no. 109/2018) - XML claim”, available on this page by clicking on ‘Use service’.

Technical instructions for creating XML files for massive claim uploads

The technical information is indicated in the attached documentation:

Before sending XML files, it is recommended that you:

  • validate the XML file with respect to the XSD definition file to check in advance for syntactic-violation blocking errors that would result in having to discard the file;
  • verify the quality of the information present in the XML files produced in order to avoid requests for additional documentation.

The online service "TFR (severance indemnity) accrued in CIGS (Article 43 bis Decree-Law no. 109/2018) - XML claim", also allows you to view the results of the processing of the XML files sent, within 24 hours of the individual files being delivered, and to view claims previously received via all submission channels, including online submission channels that are no longer in use.

It is possible to submit technical questions regarding the compilation of XML files or the management of the files produced by the acquisition procedure by writing to the institutional email account info.fondogaranzia@inps.it.