{"id":5591,"date":"2026-01-12T00:00:56","date_gmt":"2026-01-11T23:00:56","guid":{"rendered":"https:\/\/dl-law.it\/?p=5591"},"modified":"2026-01-10T09:01:17","modified_gmt":"2026-01-10T08:01:17","slug":"silenzio-assenso-sulla-destinazione-del-tfr-le-previsioni-della-legge-di-bilancio-2026","status":"publish","type":"post","link":"https:\/\/dl-law.it\/en\/silenzio-assenso-sulla-destinazione-del-tfr-le-previsioni-della-legge-di-bilancio-2026\/","title":{"rendered":"TACIT CONSENT ON THE ALLOCATION OF SEVERANCE PAY: THE PROVISIONS OF THE 2026 BUDGET LAW"},"content":{"rendered":"<p><strong>TACIT CONSENT ON THE ALLOCATION OF SEVERANCE PAY: THE PROVISIONS OF THE 2026 BUDGET LAW<\/strong><\/p>\n<p>The Law No. 199 of 30 December 2025 (the so-called 2026 Budget Law) significantly strengthened the regulations governing supplementary social security by enhancing the role of severance pay.<\/p>\n<p>Specifically:<\/p>\n<ul>\n<li>it expanded, as of 1 January 2026, the number of companies required to pay severance pay to the INPS Treasury Fund (based on new size thresholds);<\/li>\n<li>it modified the tacit consent system for the allocation of severance pay.<\/li>\n<\/ul>\n<p>With regard to this tacit consent mechanism, the Budget Law provides for automatic enrolment in pension funds for new hires in the private sector (excluding domestic workers) from 1 July 2026: the worker's silence regarding the allocation of severance pay determines automatic enrolment in a collective pension scheme provided for by collective agreements or contracts (including regional or company agreements), without prejudice to the possibility of opting out of automatic enrolment within sixty days of the date of first employment.<\/p>","protected":false},"excerpt":{"rendered":"<p>SILENZIO ASSENSO SULLA DESTINAZIONE DEL TFR: LE PREVISIONI DELLA LEGGE DI BILANCIO 2026 La Legge 30 dicembre 2025, n. 199 (cd. Legge di Bilancio 2026) ha rafforzato significativamente la disciplina della previdenza complementare con il potenziamento del ruolo del TFR. Specificamente: ha ampliato, a partire dal 1\u00b0 gennaio 2026, la platea delle imprese tenute a&#8230;<\/p>","protected":false},"author":4,"featured_media":5592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SILENZIO ASSENSO SULLA DESTINAZIONE DEL TFR: LE PREVISIONI DELLA LEGGE DI BILANCIO 2026 | DL-LAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dl-law.it\/en\/silenzio-assenso-sulla-destinazione-del-tfr-le-previsioni-della-legge-di-bilancio-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SILENZIO ASSENSO SULLA DESTINAZIONE DEL TFR: LE PREVISIONI DELLA LEGGE DI BILANCIO 2026 | DL-LAW\" \/>\n<meta property=\"og:description\" content=\"SILENZIO ASSENSO SULLA DESTINAZIONE DEL TFR: LE PREVISIONI DELLA LEGGE DI BILANCIO 2026 La Legge 30 dicembre 2025, n. 199 (cd. Legge di Bilancio 2026) ha rafforzato significativamente la disciplina della previdenza complementare con il potenziamento del ruolo del TFR. Specificamente: ha ampliato, a partire dal 1\u00b0 gennaio 2026, la platea delle imprese tenute a...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dl-law.it\/en\/silenzio-assenso-sulla-destinazione-del-tfr-le-previsioni-della-legge-di-bilancio-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"DL-LAW\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-11T23:00:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dl-law.it\/wp-content\/uploads\/2026\/01\/istockphoto-2215805280-612x612-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"344\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Stefania Raviele\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Stefania Raviele\" \/>\n\t<meta name=\"twitter:label2\" 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