By Interministerial Decree of 4 September 2026, the Ministry of Labour and Social Policies announced the adoption of the new ‘TFR3’ form, which represents the ministerial, non-exclusive version of the forms that private-sector employers are required to provide, at the time of recruitment, to workers recruited after 30 June 2026 and through which such workers are required to notify:
– their choice concerning the allocation of their accruing TFR;
– any waiver of the automatic enrolment mechanism in the supplementary pension system introduced by Law No. 199/2025, which amended art. 8 of Legislative Decree No. 252/2005 with effect from 1 July 2026
This Nova highlights the different parts and sections of the new form, which is expected also to be made available in digital format for completion and possible electronic notification to the employer. The technical procedures for i) completion, ii) notification, iii) acknowledgement by the employer and iv) data retention will be defined by a dedicated implementing decree.
Declarations by the recruited worker
The first part of the form enables the worker to declare:
– that they have received from the employer the dedicated information notice concerning i) the collective agreements applied by the undertaking in the area of supplementary pension provision, ii) the automatic enrolment mechanism, iii) the destination supplementary pension scheme and iv) the various choices available to the worker and the relevant timing (art. 8, paras. 8 and 9-bis, of Legislative Decree No. 252/2005);
– their employment and pension position at the time of recruitment. In particular, the worker is required to declare whether they are i) a first-time employee or ii) not a first-time employee.
In the latter case, the worker must further specify whether, on the recruitment date, they are enrolled in a supplementary pension scheme with allocation, in whole or in part, of TFR.
Where a worker who is not a first-time employee declares that they are not enrolled in the supplementary pension system, the new employer continues to manage the TFR in accordance with art. 2120 of the Codice Civile (COVIP, Resolution of 19 June 2026). In any event, the worker remains entitled at any time to allocate accruing TFR to a supplementary pension scheme by submitting the relevant fund enrolment to the employer.
Section 1 – First-time employees
First-time employees complete section 1 of the form, alternatively exercising the option to:
A. allocate TFR to the negotiated pension scheme provided for in the event of automatic enrolment in an amount lower than 100%. This option must be expressly provided for by the reference collective agreement;
B. not allocate to the pension scheme of automatic enrolment the contribution payable by the worker. This option is granted 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);
C. allocate the entire amount of accruing TFR to another supplementary pension scheme of their choice;
D. 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 the Codice Civile.
Section 2 – Workers who are not first-time employees and are enrolled in a supplementary pension fund
Where the worker who is not a first-time employee is already enrolled in a supplementary pension scheme, they are required to complete section 2 of the form, declaring, alternatively, that they wish to:
A. allocate TFR to the negotiated pension scheme provided for in the event of automatic enrolment in an amount lower than 100%, where provided for by the reference collective agreement. Where the worker was 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% is to be paid into the fund (art. 8, para. 9-bis, of Legislative Decree No. 252/2005);
B. not allocate to the pension scheme of automatic enrolment the contribution payable by the worker, where their annual gross remuneration is lower than the annual social allowance;
C. allocate the entire amount of accruing TFR to another supplementary pension scheme of their choice. In that case, the worker is required to indicate that pension fund.
A worker who is not a first-time employee and who, at the time of recruitment, is not enrolled in the supplementary pension system is not required to complete the above section 2 of the form, but must declare their employment and pension position to the employer by completing only the above first part of the form.
Employer’s certification
By signing the final section of the form, the employer certifies that it has:
– fulfilled the above information obligations under art. 8, paras. 8 and 9-bis, of Legislative Decree No. 252/2005;
– received this form from the worker, retained it and issued a copy to the worker.
We remain available for any further clarification.