The online portal dedicated to supplementary pension provision, created by the Ministry of Labour in order to assist citizens in planning a supplementary pension, is now available.
The portal includes, in a dedicated section, answers to the most frequently asked questions regarding the new mechanism for automatic enrolment and allocation of TFR, introduced by art. 1, para. 204, letters b) and c), of Law No. 199/2025 and applicable from 1 July 2026.
It remains understood that the full operation of the new provisions on automatic enrolment in supplementary pension provision is subject to the publication, by 30 June 2026, of specific instructions by the Pension Fund Supervisory Commission (COVIP), as well as to the issue of the new ‘TFR2’ form by means of a dedicated interministerial decree.
Scope of application
The mechanism for automatic enrolment in supplementary pension provision applies, subject to certain conditions, to all employees recruited from 1 July 2026 by an employer operating in the private sector, excluding:
– workers operating in the public sector;
– domestic workers;
– workers employed under an intermittent work relationship, unless otherwise provided by the above implementing interministerial decree.
Automatic enrolment of first-time employees
First-time employees, namely those who enter into their first employment relationship after 30 June 2026, are automatically enrolled in the collective pension scheme established by the NCBA applied by the employer, as well as by territorial or company collective labour agreements. Where several collective pension schemes are available, the worker is automatically enrolled in the negotiated pension fund to which the largest number of workers employed by the employer have already enrolled, unless the company collective labour agreement provides otherwise.
In the absence of collective labour agreements or agreements governing supplementary pension provision, automatic enrolment entails enrolment in the ‘National supplementary pension fund for workers in the metalworking, plant installation and related sectors’ (COMETA).
Within 60 days of the date of first recruitment, the worker may formally waive automatic enrolment in the negotiated fund or residual fund and, alternatively:
– allocate the entire amount of accruing TFR to another supplementary pension scheme of their choice;
– keep the accruing TFR with the employer, which will result in a lump payment upon termination of employment rather than an additional private pension upon retirement.
Automatic enrolment of workers who are not first-time employees
With reference to workers who are not first-time employees, namely workers who already had previous employment relationships in the private sector, the automatic enrolment mechanism applies differently depending on whether the worker declares that they:
– are enrolled in a supplementary pension fund previously funded, in whole or in part, by their TFR. In this case, at the end of the 60-day period from recruitment, the worker is automatically enrolled in the negotiated supplementary pension fund, without prejudice to the possibility of expressly enrolling in a fund of their choice;
– have not previously enrolled in a supplementary pension fund. In this case, the automatic enrolment mechanism does not apply and the worker’s TFR remains allocated to the employer.
Specific cases of enrolment
It is specified that the automatic enrolment mechanism is completed once 60 days have elapsed from the date of recruitment of the worker, in the absence of an express choice by the worker, including with reference to fixed-term employment relationships and irrespective of the duration of the probationary period.
Payment of contributions
In the event of automatic enrolment, the employer is required to notify the supplementary pension scheme of destination and to pay:
– the accruing TFR from the month following expiry of the sixtieth day from the date of the worker’s first recruitment, in the amount provided for by the agreements where the worker decides to exercise that option within 60 days of the date of recruitment;
– the contributions payable by the employer and by the worker in accordance with the amounts established by the collective labour agreement, whether national, territorial or company-level.
Unlike the enrolment mechanism in force until 30 June 2026, the contribution payment includes the amounts due with reference to the period between the date of first recruitment and completion of automatic enrolment in the supplementary pension system.
Information obligations
At the same time as the first recruitment, the employer is required to provide the worker with an information notice indicating:
– the collective agreements applicable in the matter;
– the procedures and time limits governing the operation of the automatic enrolment mechanism, identifying the supplementary pension fund in which the worker will be enrolled in the event of automatic enrolment;
– the possible choices that the worker may make, specifying the time limits within which such choice must be expressed.
With reference to a worker who is not a first-time employee, the employer is required, at the time of recruitment, to:
– provide an information notice on the collective agreements applicable in the area of supplementary pension provision;
– obtain from the worker concerned a specific formal declaration stating the choice previously made in relation to supplementary pension provision.
Where the worker is already enrolled in a supplementary pension fund, the information notice must indicate the worker’s option to identify, within 60 days of the date of recruitment, the supplementary pension fund to which the accruing TFR is to be allocated.
The information notice must also state that, in the absence of a formal expression of will, the automatic enrolment mechanism will apply.
Together with the above information notice, the employer is required to provide the worker, whether a first-time employee or not, with the forms relating to the allocation of TFR. As anticipated, a dedicated interministerial decree will have to update the current TFR2 form; pending availability of the new form, the worker’s choice may be exercised in writing in free form.
We remain available for any further clarification.