New TFR3 Form: What Changes and How to Manage the New Requirements
On 8 September 2026, the Interministerial Decree of 4 September 2026 was published, officially adopting the TFR3 form. The form must be given to employees hired with a start date after 30 June 2026, so that they can communicate their choices on supplementary pension provision and on the allocation of their TFR (Trattamento di Fine Rapporto, the employee severance indemnity).
From September, therefore, the official TFR3 form replaces the provisional form. The provisional form was made available when the automatic enrolment mechanism for supplementary pension provision came into force on 1 July 2026.
The new TFR3 form must be given to all newly hired employees with a start date after 30 June 2026. The exception is where the provisional TFR3 form has already been given, in which case it remains valid.
The form allows the employee to set out the choices provided for by the new rules on the allocation of the TFR and on supplementary pension provision. It also allows the employer to fulfil its own obligations.
To ensure correct management from the start of the employment relationship, the employer must provide a specific information notice setting out clearly:
- information on the collective agreements or contracts applicable to supplementary pension provision;
- the pension scheme to which employees will be automatically enrolled;
- the options that may be exercised within 60 days;
- information on the different options for allocating the TFR and the related timeframes.
This preliminary requirement is particularly important. For the first time, the new TFR3 form requires the employer to sign a declaration confirming that the information notice has been given, that the form signed by the employee has been received and will be retained, and that a copy has been provided to the employee.
In more detail, in addition to confirmation that the information notice has been received, the new form also contains:
- the options the employee may exercise regarding the allocation of their TFR;
- declarations on any previous pension position;
- warnings on the effects of automatic enrolment in supplementary pension provision.
It should also be remembered that the sections to be completed differ depending on whether the employee is:
- a first-time employee (i.e. has never been in dependent employment); or
- not a first-time employee (i.e. has previously been employed, including by another employer).
In the first case, the employee is free to choose between keeping the accruing TFR with the company and designating a supplementary pension fund.
In the second case, the TFR may be kept with the company only if no part of the TFR has previously been paid into supplementary pension provision, in whole or in part (or if the employee has lost the eligibility requirements for enrolment by redeeming their position).
Please note that if the employee makes no choice within 60 days of being hired, they will be automatically enrolled in supplementary pension provision, with their accruing TFR allocated to it.
RIMANI AGGIORNATO SULLE ULTIME NOTIZIE PAYROLL. CLICCA QUI PER SAPERNE DI PIÙ!