New Form to Be Used for Selecting the Allocation of Severance Pay for New Hires
News Flash No. 25/2026
On September 4, the Ministry of Labor and Social Policies, in consultation with the Ministry of Economy and Finance, published Interministerial Decree No. 126, implementing Article 8 of Legislative Decree No. 252 of December 5, 2005 (as amended by the 2026 Budget Law), which established the form known as “TFR3,” designed to enable employees to exercise their rights regarding the allocation of their severance pay and to ensure employers fulfill their obligations.
This TFR3 form fully replaces the one provided to you during the transitional period applicable to hires effective July 1, 2026.
The new form is not only used to record the employee's choice, but is also a legal tool for certifying that the employer has properly fulfilled the obligation to provide the advance information required by law.
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