INPS introduces TFR3 form for private sector workers

The Italian National Social Security Institute (INPS) has updated its procedures to accommodate the new ‘TFR3’ form, following changes introduced by the 2026 budget law. This new model applies to private sector employees hired for the first time after June 30, 2026.

Under the new regulations, these employees are subject to automatic enrollment in supplementary pension schemes. However, workers have a 60-day window from their date of hire to opt out of this automatic enrollment or select an alternative pension destination for their end-of-service allowance (TFR). The TFR3 form allows workers to renounce automatic enrollment, designate a different supplementary pension fund, or maintain their TFR under the standard civil code regime.

To facilitate this, INPS has introduced the ‘T3’ code within the UNIEMENS reporting flow. This code identifies choices made via the TFR3 form. The system also allows for the entry of choice dates that precede the current monthly reporting period, ensuring that declarations made since July 2026 can be managed effectively. Employers are responsible for using this form to fulfill their information and documentation obligations.