Il problema del TFS per i dipendenti pubblici in mobilità

INPS (Italian National Institute for Social Security) has released a — Circular no. 126 on 15 September 2025, providing an overview of the various cases related to mobility processes within public administrations. This overview is particularly relevant for public employees enrolled in the former ENPAS or INADEL systems who are transitioning between various public administrations.

The circular aimed to ensure a unified understanding of the pension and end-of-service system for the personnel undergoing mobility within public administrations. Here are the general principles regarding the severance pay (TFS):
– From the transfer date, the concerned personnel are entitled to the TFS as per the rules of the receiving administration.
– For the calculation of TFS, end-of-employment treatment (TFR), seniority allowance, or any similar treatment, the mobile personnel have the right to add the entire service period useful for the transfer from the outgoing administration to the one accumulated after the transfer.
– The gross amount of the allowance accrued till the date of transfer must be paid by the outgoing administration to the receiving one, without any deductions for contributions or other charges imposed on the employee.
– On final termination of service, any excess between the treatment amount calculated at the transfer date and the one due at the cessation date, based on the total service period, belongs to the employee.

These principles apply to all mobility cases, except for those with special legislation.

Consequently, mobility laws implementation involves a transfer of the ownership of an existing employment relationship from one administration to another, akin to a “contract assignment.”

Lastly, the INPS circular recapitulates the types of mobility and provides a summary of various encountered cases.

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