Initial instructions from INPS for the payment of severance indemnity contributions to the Treasury Fund

News . 6/2026

The 2026 Budget Law No. 199/2025 expanded the pool of employers required to pay severance pay contributions to the INPS Treasury Fund.

In its News 12 of February 5, 2026, INPS (the Italian National Social Security Institute) provides initial operational guidelines concerning the implementation of changes relating to the contribution aspects of the new legislation.

A fundamental change is that employers may become subject to the Treasury fund even beyond the first year of activityif there has been an increase in the number of workers in subsequent years, which determines the obligation to pay.

Below are the new rules, effective from January 1, 2026:

1) Private employers who start their business with an average of at least 50 employees (according to the previous legislation) are required to pay contributions to the Treasury Fund. or who reach the threshold of 50 employees in the years following the start of their business;

2) Employers already active in 2024:

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