State, Tfs without waiting from 2030 and without installments from 2035: the reform calendar in nine years

ROME – The severance pay for public employees will be paid without waiting from 2030 and in a single payment from 2035. But not for everyone: the path set by the maneuver concerns those who meet the requirements for an old-age pension and leave the service after reaching the age limit. Those who retire early remain outside the general acceleration. The government intervenes on the long waits for end-of-service pay (Tfs) after the findings of the Constitutional Court. The reform will take nine years to complete.

The waiting calendar

Today, for those who retire due to age limits, the payment of the first installment is not immediate. The 2026 budget law has already provided for the reduction of the deferral to nine months for those who will accrue the requirements in 2027. Article 50 of the new maneuver continues: six months for those who accrue them in 2028, three in 2029, no deferral from 2030.

The reset concerns the postponement required by law, not the technical time needed for INPS to settle the case. And above all it does not yet coincide with the payment of the entire sum: the higher amounts remain in installments.

When the installments disappear

As long as the current system remains, the severance pay is paid in one installment up to 50 thousand euros, in two installments up to 100 thousand and in three installments above that threshold, with the subsequent installments spaced one year apart. From 2031, the ceiling of the first installment gradually increases: 60 thousand euros in 2031, 70 thousand in 2032, 80 thousand in 2033 and 90 thousand in 2034. The residual part continues to be distributed according to the established thresholds. Only for those who meet the requirements from 2035 will the division into installments disappear.

An example: with a TFS of 100 thousand euros, for those who meet the requirements in 2032 the first installment will be 70 thousand euros and the second 30 thousand. For those who accrue them from 2035, however, the entire amount will be payable in one go, always according to the administrative times.

The Council and the account for the State

The technical report explicitly refers to sentence no. 130 of 2023 and ordinance no. 25 of 2026 of the Constitutional Court. The judges criticized the timing of disbursement of the severance pay for public employees, urging the legislator to intervene. The government responds with a gradual path, partly already started by the previous budget and now extended until 2035.

The Accounting Office estimates an increased outlay of 4.18 billion gross between 2027 and 2036, equal to 3.47 billion net of tax effects. No additional costs in 2027, then 337 million gross in 2028, 701 in 2029 and the peak of 1.14 billion in 2030 (948 million net).