Illegitimate to anticipate monthly installments of severance pay on the payroll

News Flash n.14/2025

The National Labour Inspectorate, with its note No. 616/2025, has clarified that it is not legitimate to pay monthly installments of severance pay on the payroll, outside the cases provided for by law.

In particular, it should be noted that the law that introduced the so-called “QUIR” (additional remuneration quota, introduced in 2015 through a mechanism that allowed, to private sector workers requesting it, the monthly liquidation of severance pay installments) no longer exists.

Law No. 190/2014 (the so-called Stability Law for 2015) had in fact introduced the measure only on an experimental basis and was active from March 1, 2015 to June 30, 2018.

The measure therefore no longer exists today, due to the expiration of the law that introduced it only on an experimental basis, and no longer extended.

Any form of advance payment of severance pay on the payroll must comply with the restrictions of Article 2120 of the Civil Code.

In this context, the Inspectorate reiterates that the collective or individual agreement may concern an advance on the accrual matured at the time of the agreement and not a mere automatic transfer in the payslip of the monthly accrual which, at this point, would constitute a mere remuneration integration, with consequent repercussions also on a contributory level.

Any disbursement outside the cases provided for by Article 2120 of the Civil Code represents, therefore, a violation of the law.

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