By Resolution of 19 June 2026, COVIP published on its institutional website the expected directives concerning the mechanism for automatic enrolment in the supplementary pension system introduced by Law No. 199/2025 for employees hired in the private sector from 1 July 2026.
Issued pursuant to art. 1(205) of Law no. 199/2025, those directives fully replace, from 1 July 2026, the guidance previously issued by COVIP by Resolution of 24 April 2008 in relation to the tacit consent mechanism applicable to workers recruited until 30 June 2026.
First-time employees: automatic enrolment
First-time employees, namely persons recruited for the first time as employees from 1 July 2026, are automatically enrolled in the collective pension scheme established by the collective labour agreements applied by the employer, whether entered into at national, territorial or company level.
Where several collective pension schemes are available, the worker is automatically enrolled in the negotiated pension fund in which the largest number of workers employed by the employer are enrolled. That number must be determined with reference to the worker’s recruitment date.
In the absence of collective labour agreements or agreements governing supplementary pension provision, automatic enrolment entails, pursuant to art. 2 of Ministerial Decree No. 85 of 31 March 2020, enrolment in the ‘National supplementary pension fund for workers in the metalworking, plant installation and related sectors’ (COMETA), with allocation of the worker’s entire TFR.
COVIP specifies that, in this latter case, in the absence of specific reference collective agreements, no contributions are due from the employer or the worker.
The automatic enrolment mechanism has the effect of treating:
- the worker as an ‘enrolled member’ of the supplementary pension system from the date of first recruitment;
- the worker’s TFR as already allocated, in itself, to a supplementary pension scheme.
In confirmation of the principle that enrolment in supplementary pension schemes is voluntary (arts. 1, para. 2, and 3, para. 3, of Legislative Decree No. 252/2005), the worker is granted the right to formalise their waiver of automatic enrolment in the negotiated fund or residual fund within 60 days of the recruitment date, a period significantly shorter than the six months provided for under the tacit consent mechanism in force until 30 June 2026. Such waiver constitutes a unilateral act requiring receipt and has retroactive effect from the time of enrolment.
The 60-day period granted to the worker to make an informed choice regarding the allocation of TFR may not be suspended by reason of any suspension of work activity.
The automatic enrolment mechanism does not apply:
- to workers recruited under a fixed-term employment contract with a term of less than 60 days;
- to workers whose employment relationship terminates before expiry of the 60-day period.
Following waiver of automatic enrolment, the first-time employee is required to choose either to:
- allocate the entire amount of accruing TFR to another supplementary pension scheme of their choice. In this case, the worker may indicate a supplementary pension scheme of which they are already a member on the recruitment date or a scheme in which they enrolled after recruitment; in both cases, the allocation also includes the TFR accrued from the date of recruitment;
- keep the accruing TFR with the employer. This choice allows the employer to manage the worker’s TFR, accrued from the recruitment date, in accordance with art. 2120 of Codice Civile.
As a result of the first-time employee’s automatic enrolment in the supplementary pension system, from the month following expiry of the aforementioned 60-day period the employer is required to pay to the destination fund:
– the entire accruing TFR from the recruitment date;
– the contribution payable by the employer and the worker, in the amount defined by the collective agreements applicable to the employment relationship. Payment of the contribution payable by the worker is not mandatory where the worker’s annual gross remuneration is lower than the annual social allowance (art. 3, paras. 6 and 7, of Law No. 335/1995).
Where the negotiated fund does not accept contribution payments made during the probationary period, following the worker’s automatic enrolment the employer is required to pay to that destination pension scheme:
– the accruing TFR from the worker’s recruitment date;
– the contribution, payable both by the employer and by the worker, in the amount provided for by the collective agreement, once the probationary period has been successfully completed.
With regard to accruing TFR allocated as a result of non-explicit enrolment, regulations of each supplementary pension fund must provide that such amount is to be invested according to pathways or lines with different risk and return profiles, tailored according to the investment time horizon and the member’s age (art. 8, para. 9, of Legislative Decree No. 252/2005).
On this point, COVIP specifies that, before paying the TFR and the above contributions, the employer is required to obtain from the relevant supplementary pension fund information concerning the fund’s compliance with the minimum criteria that must be met by the investment pathways and lines in which the amounts paid following automatic enrolment are to be invested (COVIP, Resolution of 23 June 2026).
First-time employees: information obligations
In order to enable the first-time employee to make an informed choice regarding enrolment in the supplementary pension system and allocation of TFR, at the time of recruitment the employer is required to provide that worker with detailed information concerning:
– the collective agreements applied by the undertaking in the field of supplementary pension provision;
– the automatic enrolment mechanism;
– the supplementary pension scheme applicable pursuant to the CBA applied by the employer;
– the various choices available to the worker and the relevant timing.
Together with that information notice, the employer is required to provide the first-time employee with the forms for allocation of TFR. As specified by the Ministry of Labour and Social Policies in the relevant FAQs recently published on the dedicated portal, pending availability of the new TFR2 form, that choice may be made in writing in free form.
In the event of the worker’s automatic enrolment in the supplementary pension system, the employer informs the destination supplementary pension scheme, which in turn notifies the worker of i) the completion of enrolment and ii) the investment lines in which the TFR shares and contributions are invested.
Enrolment mechanism for other workers
The automatic enrolment mechanism also operates with reference to workers who are not first-time employees and who:
– enter into a new employment relationship after 30 June 2026;
– are enrolled in a supplementary pension scheme at the time of recruitment (art. 8, para. 9-bis, of Legislative Decree No. 252/2005).
In such case, the employer is required to:
– obtain from the worker a specific declaration as to whether, on the recruitment date, they are enrolled in a supplementary pension scheme with allocation, in whole or in part, of TFR;
– provide the worker with detailed information on i) the collective agreements applicable in the field of supplementary pension provision, ii) the automatic enrolment mechanism, iii) the pension scheme to which the TFR and contributions are to be allocated, iv) the various choices available to them and the relevant timing.
Where the worker, who is already enrolled in a supplementary pension scheme with payment of TFR at the time of recruitment, does not indicate the supplementary pension scheme to which the accruing TFR is to be allocated within 60 days of the recruitment date, the automatic enrolment mechanism in question applies and the employer is required to allocate to the negotiated supplementary pension scheme the entire accruing TFR from the recruitment date.
Within 60 days of the recruitment date, the worker may express the wish to allocate to that scheme a different percentage of the accruing TFR, as determined by the applicable collective labour agreement.
With reference to a worker first enrolled in compulsory pension provision before 29 April 1993, the collective labour agreement may provide that a portion of the accruing TFR of not less than 50 per cent is to be paid into the fund (art. 8, para. 9-bis, Legislative Decree No. 252/2005).
By contrast, COVIP specifies that the automatic enrolment mechanism does not apply where the worker who is not a first-time employee:
– although already enrolled in a supplementary pension scheme, does not allocate to that scheme even part of the accruing TFR, for example in the case of enrolment with payment of contributions only;
– declares that they are not enrolled in a supplementary pension scheme with payment of TFR shares. In that case, the new employer continues to manage the TFR in accordance with art. 2120 of Codice Civile, without prejudice to the worker’s right to allocate the accruing TFR to a supplementary pension scheme at any time;
– although already enrolled in a supplementary pension scheme, has fully redeemed their accrued individual position.
Lastly, the automatic enrolment mechanism applies in any event where, as a result of a change in the employment relationship, the worker loses the requirements for participation in the supplementary pension fund (art. 14 of Legislative Decree No. 252/2005) but does not fully redeem the accrued individual position.
We remain available for any further clarification.