Initial INPS Guidelines for the Payment of Severance Pay Contributions to the Treasury Fund
- Feb. 9
- Reading time: 7 min
News . 6/2026
Budget Law No. 199/2025 for 2026 expanded the group of employers required to pay severance pay contributions to the INPS Treasury Fund.
In its News 12 of February 5, 2026, INPS provides initial operational guidelines regarding the implementation of the changes related to the contribution-related aspects of the new legislation.
A key change is that an employer may become subject to the Treasury fund even beyond the first year of operation, if there has been an increase in the number of employees in subsequent years that triggers the obligation to make contributions.
The new rules, effective January 1, 2026, are as follows:
1) Private employers who start their business with an average workforce of at least 50 employees are required to pay contributions to the Treasury Fund (in accordance with the regulations previously in force9 or who reach the threshold of 50 employees in the years following the start of operations;
2) Employers already in business in 2024:
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