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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Italy / 1. Payroll basics / 1.4 Other payroll cost / 1.4.2 Employee leaving indemnity (TFR)

1.4 Other payroll cost

1.4.2 Employee leaving indemnity (TFR) | Italy

Italy

Known as the Trattamento di Fine Rapporto (TFR) in Italian law, it is the economic benefit that accrues to the employee upon termination of the employment relationship, for whatever reason (dismissal,

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

8.2 Appeals process

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

2.3.2 Solidarity surcharge

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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