Initial INPS Instructions for the Payment of Severance Pay Contributions to the Treasury Fund
News No. 6/2026
The 2026 Budget Law No. 199/2025 expanded the group of employers required to pay severance pay contributions to the INPS Treasury Fund.
In its “ News ” No. 12 of February 5, 2026, INPS provides the first 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 obligated to contribute 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.
Below are the new rules, effective January 1, 2026:
1) Private employers who begin operations with an average workforce of at least 50 employees (in accordance with the previously applicable regulations9 or that reach the threshold of 50 employees in the years following the year in which they began operations;
2) Employers already in business in 2024:
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