TFR to the INPS Treasury Fund: payments due by 16 July for newly obligated employers

The deadline for payment to the INPS Treasury Fund of TFR quotas relating to the first half of 2026 has been postponed to 16 July 2026 for employers required to comply for the first time, following the changes introduced by the 2026 Budget Law.

With message no. 1511/2026, INPS—implementing the provisions of Article 16 of Decree-Law no. 62/2026 (the so-called First of May Decree)—reiterated that payments made by that date will be considered timely for all legal purposes, with no civil penalties, interest, or additional amounts applied.

This requirement applies to employers for whom the obligation to pay into the Treasury Fund arose on 1 January 2026, namely those that reached an average workforce of 60 employees or more during 2025.

For these employers, INPS Circular no. 12/2026 had initially set 16 May 2026 as the deadline for paying the arrears of TFR quotas. The new deadline of 16 July 2026 therefore represents a two-month postponement compared with the original due date.

Lastly, the Institute clarifies that the operating procedures already set out in Circular no. 12/2026 remain unchanged and that, for compliance purposes, the “CF05” reason code—relating to the payment of overdue TFR quotas—must be used in the UniEmens flow.