{"id":34133,"date":"2026-11-13T09:38:14","date_gmt":"2026-11-13T09:38:14","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=34133"},"modified":"2026-11-13T09:42:55","modified_gmt":"2026-11-13T09:42:55","slug":"severance-pay-tfr-final-entitlements-calculator","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/severance-pay-tfr-final-entitlements-calculator\/","title":{"rendered":"TFR (severance pay) and final entitlements when employment ends"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"34133\" class=\"elementor elementor-34133 elementor-34132\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">TFR (severance pay) and final entitlements when employment ends<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Simulation of TFR, final entitlements and advance<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you are entitled to, at the end of employment or as an advance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When employment ends, besides the last month\u2019s pay there are the TFR (Italian end-of-service pay), unused holidays, the accrued 13th and 14th month and, in some cases, notice indemnities and other sums. TFR can also be requested in advance, during employment, under certain conditions. This tool estimates what is due to you at the end of employment, gross and net of tax and contributions, or what you can obtain as an advance and the provisional tax, starting from two dates and your monthly pay. It is an indicative simulation: it does not replace the calculation made by the employer, INPS and the tax authority, nor advice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The calculator<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-tfr\" data-lang=\"en\"><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-tfr-gf\" hidden><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 3.1.\"),o(),0))},initializeOnLoaded:function(o){gform.callIfLoaded(o)||(document.addEventListener(\"gform_main_scripts_loaded\",()=>{gform.scriptsLoaded=!0,gform.callIfLoaded(o)}),document.addEventListener(\"gform\/theme\/scripts_loaded\",()=>{gform.themeScriptsLoaded=!0,gform.callIfLoaded(o)}),window.addEventListener(\"DOMContentLoaded\",()=>{gform.domLoaded=!0,gform.callIfLoaded(o)}))},hooks:{action:{},filter:{}},addAction:function(o,r,e,t){gform.addHook(\"action\",o,r,e,t)},addFilter:function(o,r,e,t){gform.addHook(\"filter\",o,r,e,t)},doAction:function(o){gform.doHook(\"action\",o,arguments)},applyFilters:function(o){return gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_52' ><div id='gf_52' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_52' id='gform_52'  action='\/en\/wp-json\/wp\/v2\/pages\/34133#gf_52' data-formid='52' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_52' class='gform_fields top_label form_sublabel_above description_above validation_above' data-column-layout='fixed'><div id=\"field_52_27\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\"><label id='gfield_label_52_27' class='gfield_label gform-field-label' for='input_52_27'><span class='gform-field-label__text'>Facebook<\/span><\/label><div class='gfield_description' id='gfield_description_52_27'>This field is for validation purposes and should be left unchanged.<\/div><div class='ginput_container'><input name='input_27' id='input_52_27' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_52_23\" class=\"gfield gfield--type-text gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"51878dbc\" data-field-span=\"12\"><label id='gfield_label_52_23' class='gfield_label gform-field-label' for='input_52_23'><span class='gform-field-label__text'>Name<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_23' id='input_52_23' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"  autocomplete=\"given-name\" \/><\/div><\/div><div id=\"field_52_25\" class=\"gfield gfield--type-text gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b823d482\" data-field-span=\"12\"><label id='gfield_label_52_25' class='gfield_label gform-field-label' for='input_52_25'><span class='gform-field-label__text'>Company (optional)<\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_25' id='input_52_25' type='text' value='' class='large'      aria-invalid=\"false\"  autocomplete=\"organization\" \/><\/div><\/div><div id=\"field_52_26\" class=\"gfield gfield--type-phone gfield--phone-format-international gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"3e3350ab\" data-field-span=\"12\"><label id='gfield_label_52_26' class='gfield_label gform-field-label' for='input_52_26'><span class='gform-field-label__text'>Phone (optional)<\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_26' id='input_52_26' type='tel' value='' class='large'    aria-invalid=\"false\"  autocomplete=\"tel\"  \/><\/div><\/div><div id=\"field_52_1\" class=\"gfield gfield--type-email gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"52634072\" data-field-span=\"12\"><label id='gfield_label_52_1' class='gfield_label gform-field-label' for='input_52_1'><span class='gform-field-label__text'>Email<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='gfield_description' id='gfield_description_52_1'>Controller: Beneggi Societ\u00e0 tra Professionisti S.r.l., Via Maurizio Gonzaga 7, 20123 Milan, info@beneggiassociati.com. We use your name and email, and your company and phone if you give them, to prepare and send you the report you asked for. The figures you enter appear in the report and are kept with your request for 12 months, then deleted. We do not send you promotional messages without your separate consent. Data may be processed by the providers that run the website and email delivery, under the safeguards required by law. You may ask for access, rectification, erasure, restriction and objection, and lodge a complaint with the Italian Data Protection Authority. Full notice: <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice (in Italian)<\/a>.<\/div><div class='ginput_container ginput_container_email'>\n                            <input name='input_1' id='input_52_1' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\" aria-describedby=\"gfield_description_52_1\" \/>\n                        <\/div><\/div><fieldset id=\"field_52_3\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"73cde11a\" data-field-span=\"12\"><legend id='gfield_label_52_3' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Consent<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/legend><div class='ginput_container ginput_container_consent'><input name='input_3.1' id='input_52_3_1' type='checkbox' value='1'   aria-labelledby=\"input_52_3_1_label gfield_label_52_3\" aria-required=\"true\" aria-invalid=\"false\"   \/> <label id='input_52_3_1_label' class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for='input_52_3_1' ><span class='gform-field-label__text'>I have read the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice (in Italian)<\/a> and ask to receive the report at the address given.<\/span><\/label><input type='hidden' name='input_3.2' value='I have read the &lt;a href=&quot;https:\/\/www.iubenda.com\/privacy-policy\/26599214&quot; target=&quot;_blank&quot; rel=&quot;noopener&quot;&gt;privacy notice (in Italian)&lt;\/a&gt; and ask to receive the report at the address given.' class='gform_hidden' \/><input type='hidden' name='input_3.3' value='49' class='gform_hidden' \/><\/div><\/fieldset><fieldset id=\"field_52_22\" class=\"gfield gfield--type-checkbox gfield--type-choice gfield--width-full exclude bng-iper-nl field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"ac716b1e\" data-field-span=\"12\"><legend id='gfield_label_52_22' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Newsletter (optional)<\/span><\/legend><div class='ginput_container ginput_container_checkbox'><div class='gfield_checkbox ' id='input_52_22'><div class='gchoice gchoice_52_22_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_22.1' type='checkbox'  value='newsletter'  id='choice_52_22_1'    aria-labelledby=\"label_52_22_1 gfield_label_52_22\"\/>\n\t\t\t\t\t\t\t\t<label for='choice_52_22_1' id='label_52_22_1' class='gform-field-label gform-field-label--type-inline'>I would like to receive the firm\u2019s newsletter with regulatory and tax updates. I can unsubscribe at any time. Details in the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\">Privacy Policy (in Italian)<\/a>.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_52_4\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-periodo exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h4f46\" data-field-span=\"12\"><label id='gfield_label_52_4' class='gfield_label gform-field-label' for='input_52_4'><span class='gform-field-label__text'>periodo<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_4' id='input_52_4' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_5\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-retribuzione exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h5f46\" data-field-span=\"12\"><label id='gfield_label_52_5' class='gfield_label gform-field-label' for='input_52_5'><span class='gform-field-label__text'>retribuzione<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_5' id='input_52_5' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_6\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-parametri exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h6f46\" data-field-span=\"12\"><label id='gfield_label_52_6' class='gfield_label gform-field-label' for='input_52_6'><span class='gform-field-label__text'>parametri<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_6' id='input_52_6' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_7\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-nettototale exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h7f46\" data-field-span=\"12\"><label id='gfield_label_52_7' class='gfield_label gform-field-label' for='input_52_7'><span class='gform-field-label__text'>nettototale<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_7' id='input_52_7' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_8\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-lordotfr exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h8f46\" data-field-span=\"12\"><label id='gfield_label_52_8' class='gfield_label gform-field-label' for='input_52_8'><span class='gform-field-label__text'>lordotfr<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_8' id='input_52_8' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_9\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-impostatfr exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h9f46\" data-field-span=\"12\"><label id='gfield_label_52_9' class='gfield_label gform-field-label' for='input_52_9'><span class='gform-field-label__text'>impostatfr<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_9' id='input_52_9' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_10\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-nettoaltre exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h10f46\" data-field-span=\"12\"><label id='gfield_label_52_10' class='gfield_label gform-field-label' for='input_52_10'><span class='gform-field-label__text'>nettoaltre<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_10' id='input_52_10' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_11\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-dettaglio_tfr exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h11f46\" data-field-span=\"12\"><label id='gfield_label_52_11' class='gfield_label gform-field-label' for='input_52_11'><span class='gform-field-label__text'>dettaglio_tfr<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_11' id='input_52_11' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_12\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-dettaglio_imposta exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h12f46\" data-field-span=\"12\"><label id='gfield_label_52_12' class='gfield_label gform-field-label' for='input_52_12'><span class='gform-field-label__text'>dettaglio_imposta<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_12' id='input_52_12' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_13\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-dettaglio_netto exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h13f46\" data-field-span=\"12\"><label id='gfield_label_52_13' class='gfield_label gform-field-label' for='input_52_13'><span class='gform-field-label__text'>dettaglio_netto<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_13' id='input_52_13' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_14\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-dettaglio_altre exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h14f46\" data-field-span=\"12\"><label id='gfield_label_52_14' class='gfield_label gform-field-label' for='input_52_14'><span class='gform-field-label__text'>dettaglio_altre<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_14' id='input_52_14' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_15\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-tfr-h-avvertenze exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h15f46\" data-field-span=\"12\"><label id='gfield_label_52_15' class='gfield_label gform-field-label' for='input_52_15'><span class='gform-field-label__text'>avvertenze<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_15' id='input_52_15' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_52_20\" class=\"gfield gfield--type-captcha gfield--captcha-invisible 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id='gform_target_page_number_52' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_52' id='gform_source_page_number_52' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_52' id='gform_ajax_frame_52' title='This iframe contains the logic required to handle Ajax powered Gravity Forms.'><\/iframe>\n\t\t                <script>\ngform.initializeOnLoaded( function() {jQuery('#gform_ajax_frame_52').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_52');var is_confirmation = jQuery(this).contents().find('#gform_confirmation_wrapper_52').length > 0;var is_redirect = contents.indexOf('gformRedirect(){') >= 0;var is_form = form_content.length > 0 && ! is_redirect && ! is_confirmation;var mt = parseInt(jQuery('html').css('margin-top'), 10) + parseInt(jQuery('body').css('margin-top'), 10) + 100;if(is_form){jQuery('#gform_wrapper_52').html(form_content.html());if(form_content.hasClass('gform_validation_error')){jQuery('#gform_wrapper_52').addClass('gform_validation_error');} else {jQuery('#gform_wrapper_52').removeClass('gform_validation_error');}setTimeout( function() { \/* delay the scroll by 50 milliseconds to fix a bug in chrome *\/ jQuery(document).scrollTop(jQuery('#gform_wrapper_52').offset().top - mt); }, 50 );var current_page = jQuery('#gform_source_page_number_52').val();jQuery(document).trigger('gform_page_loaded', [52, current_page]);window['gf_submitting_52'] = false;}else if(!is_redirect){var confirmation_content = jQuery(this).contents().find('.GF_AJAX_POSTBACK').html();if(!confirmation_content){confirmation_content = contents;}jQuery('#gform_wrapper_52').replaceWith(confirmation_content);jQuery(document).scrollTop(jQuery('#gf_52').offset().top - mt);jQuery(document).trigger('gform_confirmation_loaded', [52]);if(window.gform && gform.pagination && gform.pagination.removePageQueryArg){gform.pagination.removePageQueryArg(52);}window['gf_submitting_52'] = false;wp.a11y.speak(jQuery('#gform_confirmation_message_52').text());}else{jQuery('#gform_52').append(contents);if(window['gformRedirect']) {gformRedirect();}}jQuery(document).trigger(\"gform_pre_post_render\", [{ formId: \"52\", currentPage: \"current_page\", abort: function() { this.preventDefault(); } }]);        if (event && event.defaultPrevented) {                return;        }        const gformWrapperDiv = document.getElementById( \"gform_wrapper_52\" );        if ( gformWrapperDiv ) {            const visibilitySpan = document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_52\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_52\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 52, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                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else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc88b39 elementor-widget elementor-widget-heading\" data-id=\"dc88b39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the calculation works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebb836f elementor-widget elementor-widget-heading\" data-id=\"ebb836f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How TFR builds up<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d769e9 elementor-widget elementor-widget-text-editor\" data-id=\"5d769e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>TFR builds up year by year. For each year of service an instalment equal to annual pay divided by 13.5 is set aside; for fractions of a year the instalment is reduced proportionally, and fractions of a month of at least fifteen days count as a full month. Annual pay includes all sums paid on a non-occasional basis, additional monthly payments included, unless the collective agreement provides otherwise. If during the year there are absences for sickness, accident, compulsory maternity leave or wage supplementation, TFR accrues as if the work had been done; for unpaid absences, such as unpaid leave, the instalment does not accrue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6ed96 elementor-widget elementor-widget-heading\" data-id=\"ed6ed96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revaluation and substitute tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de06696 elementor-widget elementor-widget-text-editor\" data-id=\"de06696\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every 31 December the TFR accrued up to the previous year is revalued at 1.5% fixed plus 75% of the rise in the ISTAT consumer price index for worker and employee households compared with December. If the index falls, 1.5% remains. In the year employment ends, the index of the month of termination is used and the fixed part is calculated in twelfths. Substitute tax is paid each year on revaluations, at 11% for the years 2001 to 2014 and 17% from 2015, and reduces the fund; for this reason revaluations already taxed are not taxed again when the TFR is paid. For 2026 ISTAT has published the indices up to September: for terminations after that month the tool uses the latest known index and says so.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28926c5 elementor-widget elementor-widget-heading\" data-id=\"28926c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pension funds, INPS Treasury Fund and advances<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05e6fe7 elementor-widget elementor-widget-text-editor\" data-id=\"05e6fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>From 2007 the worker can direct future instalments to a pension fund or, in companies with at least 50 employees, TFR not paid into a fund goes to the INPS Treasury Fund, which pays it on termination. Instalments paid to a pension fund are not received on termination and are not taxed at that time; they do, however, enter the calculation of the tax rate. Anyone who has already received an advance, which can be requested only once after eight years of service and up to 70% of the TFR, sees it deducted from the total.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8711503 elementor-widget elementor-widget-heading\" data-id=\"8711503\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How the tax on TFR is calculated<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37ae62b elementor-widget elementor-widget-text-editor\" data-id=\"37ae62b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tax on TFR is calculated with separate taxation, that is, outside the income of the year. The taxable TFR, net of revaluations already taxed, is divided by the years of service and multiplied by twelve: this is the reference income. The IRPEF brackets are applied to this amount and the average rate is obtained, which is applied to the whole TFR. For 2026 the brackets are 23% up to 28,000 euro, 33% up to 50,000 and 43% above. From 1 January 2027 Legislative Decree 117\/2026 replaces articles 17 and 19 of the TUIR (Consolidated Income Tax Act) with articles 21 and 11 of the new text, with the same rules. For the part accrued up to 2000 the earlier rules apply, with a reduction of 309.87 euro per year of service. For fixed-term contracts of up to two years the tax is reduced by 61.97 euro per year, proportionally if hours are reduced. The law also provides for using the brackets in force at 31 December 2006 if more favourable: the tool flags this for very high reference incomes but does not calculate it. Afterwards the tax authority may recalculate the tax with the average rate of the previous five years.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13400cf elementor-widget elementor-widget-heading\" data-id=\"13400cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Other entitlements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b1281 elementor-widget elementor-widget-text-editor\" data-id=\"77b1281\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Unused holidays and leave and the accrued 13th and 14th month are ordinary pay: they carry INPS contributions and enter the year\u2019s income with IRPEF and surcharges, which the tool estimates in a simplified way. The indemnity in lieu of notice, due when the employer dismisses without having the notice worked, carries INPS contributions and is taxed at the TFR rate on the amount net of contributions; if instead the worker resigns without notice, the amount is owed to the employer and is deducted. Contractual indemnities linked to years of service are taxed with a reduction of 309.87 euro per year; other sums for termination, such as a redundancy incentive or a supplementary indemnity, are taxed at the TFR rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e86454e elementor-widget elementor-widget-heading\" data-id=\"e86454e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What to keep and report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a425f2f elementor-widget elementor-widget-text-editor\" data-id=\"a425f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Keep the contract or hiring letter, the latest payslips showing the balance of holidays and leave and the accrued TFR balance, any statement from the pension fund or the INPS Treasury Fund, and the resignation or dismissal letter with its dates. The employer provides the final settlement statement and, the following year, the Certificazione Unica showing the sums subject to separate taxation. If you received an advance, look for the employer\u2019s document or notice: they are needed for the final adjustment. Remember that the TFR or the tax authority\u2019s recalculation may appear in the following year\u2019s tax return, with a possible request for payment or a refund. In case of resignation, resignations are notified to the employer and to the Ministry of Labour through the online procedure. If something does not add up, ask the employer or the payroll consultant for the detail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41032e9 elementor-widget elementor-widget-text-editor\" data-id=\"41032e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To work out an employee\u2019s net pay and employer cost you can use the <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">labour cost tool<\/a>, while the <a href=\"\/en\/hyper-depreciation-calculator-2026\/\">hyper-depreciation calculator<\/a> and the <a href=\"\/en\/organisational-structure-checklist\/\">organisational structures checklist<\/a> are for businesses. For your specific case you can talk to the firm\u2019s payroll consultant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ed8cec e-flex e-con-boxed e-con e-parent\" data-id=\"1ed8cec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98a8e7d elementor-widget elementor-widget-heading\" data-id=\"98a8e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b0f7 elementor-widget elementor-widget-heading\" data-id=\"919b0f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is TFR taxed like salary?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea80976 elementor-widget elementor-widget-text-editor\" data-id=\"ea80976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Separate taxation applies: the rate is obtained from the IRPEF brackets on a reference income that depends on the TFR and the years of service, and it is usually lower than the rate on salary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e77a76 elementor-widget elementor-widget-heading\" data-id=\"0e77a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">If TFR goes to a pension fund, do I receive it on termination?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8c4e32 elementor-widget elementor-widget-text-editor\" data-id=\"d8c4e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Instalments paid to a pension fund stay in the fund and are collected when the benefit is paid, with the tax treatment provided for supplementary pensions. The employer pays only the TFR left with the company and, with at least 50 employees, INPS pays the Treasury Fund part.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56ee4c8 elementor-widget elementor-widget-heading\" data-id=\"56ee4c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How is the notice indemnity calculated?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-188be65 elementor-widget elementor-widget-text-editor\" data-id=\"188be65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The total monthly pay, additional monthly payments included, is multiplied by the months of notice not worked. If the employer dismisses, the worker receives it; if the worker resigns without giving notice, it is owed to the employer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acd7f3f elementor-widget elementor-widget-heading\" data-id=\"acd7f3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why can the result differ from the statement I received?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3944ded elementor-widget elementor-widget-text-editor\" data-id=\"3944ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Because the calculation rebuilds the years with constant pay, apart from the increase you can enter, and uses reference values for contributions and surcharges. Enter the TFR accrued at the end of last year, if you know it, to get closer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tool is a simulation for information purposes and is not tax, employment or legal advice. Results depend on the data entered and on the assumptions stated in the result; the final amount is the one calculated by the employer, INPS and the tax authority. The following are not modelled: the reduction of the tax levy under paragraph 8 of article 21 of the new TUIR (implementing decree not identified), funds and agreements with their own rules, executives, death of the worker, and terminations before 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last legal check: 12 November 2026. Reference sources: Civil Code, arts. 2118 and 2120; Presidential Decree 917\/1986 (TUIR), arts. 11, 17 and 19; Legislative Decree 117\/2026 (new TUIR from 1 January 2027), arts. 11, 19 and 21; Legislative Decree 47\/2000, arts. 11 and 12; Legislative Decree 252\/2005; Law 296\/2006, art. 1, paras. 755 ff.; Law 199\/2025; ISTAT, FOI index excluding tobacco and note on coefficients.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9aae7cb e-con-full e-flex e-con e-parent\" data-id=\"9aae7cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>.eco{max-width:1290px;margin:0 auto;padding:56px 40px;box-sizing:border-box}.eco h2{font-size:clamp(22px,3vw,30px);margin:0 0 22px}.eco-g{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}.eco a{display:block;padding:20px 22px;border:1px solid rgba(128,128,128,.28);border-radius:12px;text-decoration:none;color:inherit;transition:transform .2s,border-color .2s}.eco a:hover,.eco a:focus-visible{transform:translateY(-3px);border-color:#389193;outline:none}.eco b{display:block;color:#389193;font-size:18px;margin-bottom:6px}.eco span{font-size:15px;line-height:1.5;opacity:.85}@media(max-width:600px){.eco{padding:40px 20px}}@media(prefers-reduced-motion:reduce){.eco a{transition:none}}<\/style>\n<section class=\"eco\"><h2>Further reading<\/h2>\n<div class=\"eco-g\">\n<a href=\"\/en\/services\/tax-and-accounting\/\"><b>Tax and accounting<\/b><\/a>\n<a href=\"\/en\/services\/business-consulting\/\"><b>Business consulting<\/b><\/a>\n<a href=\"\/en\/solutions\/innovation-management\/\"><b>Innovation management<\/b><\/a>\n<a href=\"\/en\/resources\/\"><b>Resources<\/b><\/a>\n<a href=\"\/en\/investment-appraisal-calculator\/\"><b>Investment appraisal<\/b><\/a>\n<a href=\"\/en\/partnership-or-limited-company-calculator-2026\/\"><b>Partnership or limited company<\/b><\/a>\n<a href=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\"><b>Flat-rate or ordinary regime<\/b><\/a>\n<\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5dd86d5 e-flex e-con-boxed e-con e-parent\" data-id=\"5dd86d5\" data-element_type=\"container\" data-e-type=\"container\" id=\"bi-form\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3eaf4f8 e-grid animated-fast e-con-boxed elementor-invisible e-con e-child\" data-id=\"3eaf4f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b02df7d e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"b02df7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abd8915 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"abd8915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact the firm<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e35861 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6e35861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Write to us: we will review your situation together.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b4bdf6 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"6b4bdf6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:750}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e85c4a elementor-widget elementor-widget-heading\" data-id=\"0e85c4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contact us<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0aa24cb elementor-widget elementor-widget-shortcode\" data-id=\"0aa24cb\" data-element_type=\"widget\" data-e-type=\"widget\" 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       } else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b27c1d2 e-con-full e-flex e-con e-parent\" data-id=\"b27c1d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b27c1d3 elementor-widget elementor-widget-html\" data-id=\"b27c1d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"bng-pa27\" style=\"max-width:1100px;margin:0 auto;padding:16px 18px;border-top:1px solid rgba(128,128,128,.35);font-size:16px;line-height:1.5\"><strong>Further reading<\/strong> <a href=\"\/en\/budget-law-2027\/\">Budget law 2027<\/a>: the measures of the bill under review that may affect this topic.<\/div><div class=\"bng-xtools\" style=\"max-width:1100px;margin:0 auto;padding:0 18px 16px;font-size:16px;line-height:1.5\"><strong>Related tools<\/strong> <a href=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\">Labour cost and net pay<\/a>, <a href=\"\/en\/domestic-worker-cost-calculator-2026\/\">Domestic worker cost<\/a>, <a href=\"\/en\/employment-incentives-register\/\">Employment incentives register<\/a>, <a href=\"\/en\/tax-and-social-security-deadlines-calendar\/\">Tax and social security deadlines<\/a> and <a href=\"\/en\/tax-regularisation-calculator\/\">Late-payment relief and settlements<\/a>.<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Simulation of TFR, final entitlements and advance What you are entitled to, at the end of employment or as an advance When employment ends, besides the last month\u2019s pay there are the TFR (Italian end-of-service pay), unused holidays, the accrued 13th and 14th month and, in some cases, notice indemnities and other sums. TFR can [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"TFR calculator","_yoast_wpseo_title":"TFR, final entitlements and advance calculator 2026","_yoast_wpseo_metadesc":"Estimate the TFR (severance pay) accrued, the tax and the other sums due when employment ends. Rules checked on 12 November 2026. Indicative simulation.","_yoast_wpseo_opengraph-title":"TFR and final entitlements calculator 2026","_yoast_wpseo_opengraph-description":"Estimate the TFR (severance pay) accrued, the tax and the other sums due when employment ends. Rules checked on 12 November 2026. Indicative simulation.","_yoast_wpseo_twitter-title":"TFR and final entitlements calculator 2026","_yoast_wpseo_twitter-description":"Estimate the TFR (severance pay) accrued, the tax and the other sums due when employment ends. Rules checked on 12 November 2026. 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