Have you started an Italian private-sector job from 1 July 2026 and been asked to complete TFR3? Start with your employment history: is this your first employment, or have you worked before and already chosen where your TFR goes?
Trattamento di fine rapporto (TFR) is Italy's employment severance accrual. TFR3 records your circumstances and choices for TFR maturando: the TFR that accrues in the new employment.
On first employment you have 60 days to choose a pension fund or keep ordinary TFR. Without a choice, supplementary pension enrolment is automatic. Changing jobs follows different rules: use the comparison before completing the form.
TFR3: where to start
- New rules
- Employment starting from 1 July 2026
- Deadline where automatic enrolment applies
- 60 days from the employment start date
- Who receives the form
- Your employer; keep your copy
- Scope
- Private-sector employees; domestic workers excluded
Section 1
TFR3: which situation applies to you?
A new job is not always your first employment. Also check whether previous pension membership remains active and was funded with TFR.
| Your situation | What to declare or choose | If you do not choose a fund |
|---|---|---|
| First employment as a private-sector employee | Initial declarations and Section 1 options: a fund or ordinary TFR within 60 days | Automatic enrolment where the rules apply |
| Previous employment and active pension membership funded with all or part of TFR | Initial declarations and Section 2: identify the destination fund within 60 days | Automatic enrolment in the fund identified for the new employment |
| Previous employment without active TFR-funded membership | Declare your circumstances in the introductory part; explicit pension enrolment is possible | Ordinary TFR continues; automatic enrolment does not apply |
| Previous employment and full redemption of the previous pension position | Check and document full redemption; declare the absence of an active position | No automatic enrolment; you can choose a fund |
Section 2
What happens with automatic enrolment
The destination fund depends on agreements applicable to your employment, rather than an arbitrary selection.
Identify the collective fund
Ask which pension scheme is specified by your contratto collettivo nazionale di lavoro (CCNL), the national collective agreement, or the applicable territorial or company agreements.
Check the rule if several funds exist
The destination is the fund with the largest number of members in the company, unless a company agreement provides otherwise.
Check whether the residual destination applies
Where no applicable agreement exists, the residual destination is COMETA. This identifies the statutory fund; it is not investment advice.
Automatic enrolment normally directs all TFR and the employer and employee contributions specified by the agreements to the fund. A lower TFR percentage requires the conditions stated in the form.
Section 3
Checklist before completing TFR3
Gather the information your employer needs to identify your employment circumstances and previous pension choices.
- Employment contract or offer letter showing the start date and applicable CCNL.
- Employer information about the destination fund, automatic enrolment, contributions and available choices.
- Official TFR3 form, personal details, codice fiscale and employer's name.
- If you have worked before: your previous TFR declaration and pension documents, where available.
- If a previous fund exists: confirmation of active membership and TFR contributions; evidence of any full redemption.
- For explicit enrolment: the fund's exact name and its enrolment documents.
This is the editorial team's practical checklist, rather than a universal list of mandatory attachments. Ask the employer which documents your circumstances require.
Section 4
How to complete TFR3: sections and options
Read the initial declarations first, then use the section that matches your circumstances.
Enter the initial details
Complete the requested details and employment start date. Check that you received the employer information you are asked to acknowledge.
Declare employment and pension history
Distinguish first employment from previous jobs and, for previous employment, whether active TFR-funded membership exists.
Use the correct section
Section 1 concerns first employment. Section 2 concerns workers with previous employment and the existing TFR-funded pension position described in the form.
Check, date and sign
Check the fund's name and percentages, then submit through the employer's procedure. Ask for the acquired declaration's copy with the employer's attestation.
| Option | Purpose | Condition to check |
|---|---|---|
| A | Direct TFR to the automatic enrolment fund at the stated percentage | A percentage other than 100% requires an applicable collective agreement |
| B | Do not pay the employee contribution to the automatic enrolment fund | Annual gross pay from the employer must be below the annual assegno sociale value |
| C | Explicitly identify your chosen pension fund and TFR percentage | Check enrolment, the fund's name and conditions for any partial TFR contribution |
| D | Do not direct TFR to supplementary pensions; keep ordinary TFR | This option belongs to Section 1 and cannot be imported into Section 2 |
Section 2 offers A, B and C, but not D. The form includes special partial-contribution conditions for some workers first registered in mandatory pension insurance before 29 April 1993. Have those circumstances checked rather than selecting an unrestricted percentage.
Section 5
The 60-day deadline and submission to your employer
The period starts with the employment start date, rather than when you read the news or receive a reminder.
Where automatic enrolment applies, communicate your choice within 60 days. Ask payroll to confirm the deadline for your start date and the submission channel; keep evidence of receipt.
The employer keeps the declaration and gives you a copy. TFR3 is submitted to your employer through their procedure, rather than through an individual INPS application.
For automatic enrolment, payments start in the month after the 60-day period expires and include amounts due from the employment start date. The enrolment effective date and the actual payment date are different.
Section 6
Ordinary TFR or a pension fund: what to compare
Before deciding, request documents for the choices actually available to you. There is no answer that fits everyone.
Payroll contributions
Check the employer and employee contributions, their calculation base and the impact on your payslip. Do not assume that every chosen fund automatically attracts the same employer contribution.
Costs and investment line
Read the Nota informativa and I costi documents. Compare the indicatore sintetico dei costi (ISC) under comparable conditions. Ask which investment line receives payments and what risks and guarantees apply.
Access to the money
Ask about pension benefits, advances, redemption and transfers. Directing TFR to a fund does not make it freely withdrawable whenever any employment contract ends.
Option B concerns only the employee contribution under the specified conditions. It does not keep TFR under ordinary rules. Ask payroll to check the annual threshold and whether that option applies.
Section 7
Changing jobs, an old fund and the INPS Treasury Fund
Establish your previous choices: supplementary pensions and the INPS Treasury Fund serve different purposes.
- Supplementary pension fund
- Receives assigned TFR and other contributions into your individual pension position. Existing active TFR-funded membership affects choices when starting a new job.
- Fondo di Tesoreria INPS
- Receives ordinary TFR where the employer must pay it to INPS. It is not the automatic enrolment pension fund.
Illustrative example: you previously kept ordinary TFR and have no active TFR-funded pension membership. A new job does not turn you into a first-time employee: declare the previous circumstances, with explicit pension enrolment remaining available.
If you already have active TFR-funded membership, tell the new employer your destination fund within 60 days. Directing future accrual to a new fund does not automatically transfer the previous fund's balance.
Documented full redemption of the previous position changes the classification. Partial redemption or simply leaving the old job does not on its own establish that the position is closed.
Section 8
Missed deadlines, mistakes or a missing form
Before sending a new declaration, establish what the employer has already recorded and which fund has been notified.
| Problem | What to check | Who to contact |
|---|---|---|
| Employer information not received | Request the fund, choices, contributions and delivery date; do not acknowledge documents you have never received | HR or payroll; a labour consultant if the deadline is close or has passed |
| You found the old six-month rule | Check your start date and applicable regime: the new rules use 60 days in the covered cases | Payroll and the ministry FAQs |
| Wrong section or fund entered | Retrieve your copy and ask about correction; another signature does not by itself cancel effects already produced | The employer and the fund concerned |
| The 60 days have already elapsed | Ask whether automatic enrolment took effect, which fund receives TFR and which amounts have been paid | The employer, the fund and a qualified adviser for your circumstances |
After choosing ordinary TFR, you can later direct future accrual to a fund. After supplementary pension enrolment, do not assume you can return to ordinary TFR: check your circumstances. The September UNIEMENS update is not described by the sources as reopening the 60-day period.
Section 9
A message you can use with payroll
Adapt this editorial example to request information before completing the form. It does not replace TFR3.
↑ Back to contentsSection 10
For employers: declarations and the T3 code
INPS has updated UNIEMENS reporting. The technical procedure does not replace employee information and records.
The employer provides information, acquires declarations about previous circumstances, retains the form and gives the employee a copy. Check compliance with whoever manages payroll.
The INPS news item of 30 September 2026, concerning Message 3021 of 29 September, introduces the T3 value in Tipo Scelta for TFR allocation reporting from the July 2026 period. For filings already sent, an earlier Data Scelta date can be recorded under the INPS instructions.
This guide helps employees understand the process; it is not a UNIEMENS filing or correction manual.
Section 11
Frequently asked questions about TFR3
Answers about first employment, submission, short contracts and changing your choice.
Where can I download the official TFR3 form?
The Ministry of Labour publishes the PDF. Use this guide's official form link and compare it with the version supplied by your employer.
Does starting a new job mean this is my first employment?
No. First employment and changing employers are different situations. If you have already worked as a private-sector employee, declare your previous circumstances and check whether you have active supplementary pension membership funded with TFR.
Where does my TFR go if I make no choice within 60 days?
For first employment or a new job with existing active TFR-funded pension membership, automatic enrolment applies to the fund identified by the applicable agreements, or to COMETA as the residual destination. If this is not your first employment and you have no such active position, ordinary TFR rules continue to apply.
Can I keep ordinary TFR through the TFR3 form?
On first employment, you can choose ordinary TFR within 60 days using option D in Section 1. Section 2, for workers with existing active TFR-funded membership, does not offer that option. Ordinary TFR may be paid to the INPS Treasury Fund where the employer has that obligation.
Do I send TFR3 to INPS using SPID?
You make the declarations to your employer, who keeps the form and gives you a copy. The T3 code in UNIEMENS is an employer reporting requirement, rather than an employee application submitted through SPID.
Does probation or a short contract postpone the 60-day deadline?
Probation does not automatically postpone the deadline. If employment ends before 60 days have elapsed, automatic enrolment does not take effect; explicit enrolment remains possible. Ask payroll to check the actual duration and applicable agreements.
Can I choose a pension fund after keeping ordinary TFR?
Yes, you can subsequently direct future TFR accrual to supplementary pensions. This does not automatically transfer existing amounts or mean that you can always reverse a pension-fund choice back to ordinary TFR.
Do these automatic enrolment rules cover domestic or public employees?
This scheme concerns private-sector employees and excludes domestic workers. Domestic and public employees should check their category's rules rather than automatically applying this guide's options to their employment.
Section 12
Official sources and related tools
National rules and relevant source passages checked on 5 October 2026. Check your collective agreement and individual position with the employer.
- TFR calculator: estimate accrual and revaluationFor ordinary TFR amounts; it does not compare fund returns or select a TFR destination.
- NASpI: guidance after losing a jobApplying for unemployment benefits is a separate process from choosing a TFR destination.
- Download the official TFR3 form (PDF, Italian)Italy, employment starting after 30 June 2026: the four pages covering initial declarations, Sections 1 and 2, options A–D, signatures and the employee's copy were read. The form concerns future TFR accrual. Options depend on previous circumstances and applicable agreements; no individual form was checked. Relevant passages checked on 2026-10-05.
- Interministerial decree of 4 September 2026 and TFR3 annex (PDF, Italian)Italy: Articles 1 and 2 on introducing TFR3 alongside TFR1/TFR2, recording employer information, previous pension choices and retention were read, together with the annex. The signed ministry text and annex were read; no employer procedure or Official Gazette publication date was verified. Relevant passages checked on 2026-10-05.
- Ministry of Labour — How the TFR3 sections work (Italian)News dated 10 September 2026: scope, domestic-worker exclusion, introductory declarations, first employment, existing TFR-funded pension membership and contributions. An institutional summary; the official form supplies each option's letter and conditions. Relevant passages checked on 2026-10-05.
- Ministry of Labour — Automatic enrolment and TFR FAQs (Italian)Italy, rules from 1 July 2026: FAQs on re-employment, full redemption, contributions, payments, probation and fixed-term contracts ending before 60 days were read. The new-enrolment section was used; tax, pension-benefit and transfer rules are not exhaustively covered by this guide. Relevant passages checked on 2026-10-05.
- Ministry of Labour — What happens when you start a job (Italian)Italy: comparison of first employment, active TFR-funded membership, previous ordinary TFR and a fully redeemed pension position; effective dates and later options. The comparison helps identify the declaration to check; it does not determine foreign employment cases, uncertain membership or an individual's redemption evidence. Relevant passages checked on 2026-10-05.
- INPS — TFR3 and the new UNIEMENS T3 code (Italian)News dated 30 September 2026 summarising Message 3021 of 29 September: T3 from the July 2026 reporting period and an earlier Data Scelta date. The INPS news item was read, rather than the complete message or an employer filing. This technical update is not presented as an extension of the employee's deadline. Relevant passages checked on 2026-10-05.
- COVIP — Automatic enrolment and the residual COMETA fund (Italian)Italy: automatic enrolment, re-employed workers with TFR-funded membership, agreement-based contributions and COMETA where no applicable agreement exists. COMETA is identified solely as the statutory residual destination, without recommending a fund or assuming the reader's collective agreement. Relevant passages checked on 2026-10-05.
- INPS — TFR held by the Treasury Fund (Italian)Page updated on 29 July 2026: TFR not directed to supplementary pensions, employer obligations and payment through the employer. The guide distinguishes the Treasury Fund from a pension fund; it does not determine employer size obligations or address an individual direct-payment application. Relevant passages checked on 2026-10-05.
- COVIP — Cost indicators and pension information documents (Italian)The explanation of cost comparison using ISC and the I costi section of the Nota informativa was read; aggregate documents refer to 31 December 2025. No individual fund costs or returns were analysed, and no fund ranking is offered. Relevant passages checked on 2026-10-05.
This guide gives general information rather than selecting a fund for you or checking individual positions, company agreements, payments or signed forms. Source consultation is separate from the final human reread and does not attest a professional pension review.