TFR Calculator - End of Service Report Treatment
Calculate the TFR (Final Pension Treatment) accrued: annual reserve (salary / 13.5), historical ISTAT revaluation from 2010 to 2026, substitute tax of 17%, separate IRPEF taxation and advance up to 70% after 8 years of service.
Work Report
TFR Result
Indicative calculation based on Article 2120 of the Civil Code and D.Lgs 47/2000. Does not consider specific CCNLs with different divisors from 13.5 or supplementary pension funds. For precise amounts, contact your employer or a labor consultant.
TFR Accumulation Year by Year
| Year | Reserve fund or Reserve account | Reevaluation | Pension Fund Balance |
|---|---|---|---|
| 1° | 2592,59 EUR | - | 2592,59 EUR |
| 2° | 2592,59 EUR | +77,78 EUR | 5262,96 EUR |
| 3° | 2592,59 EUR | +157,89 EUR | 8013,44 EUR |
| 4° | 2592,59 EUR | +240,40 EUR | 10.846,43 EUR |
| 5° | 2592,59 EUR | +325,39 EUR | 13.764,41 EUR |
| 6° | 2592,59 EUR | +412,93 EUR | 16.769,93 EUR |
| 7° | 2592,59 EUR | +503,10 EUR | 19.865,62 EUR |
| 8° | 2592,59 EUR | +595,97 EUR | 23.054,18 EUR |
| 9° | 2592,59 EUR | +691,63 EUR | 26.338,40 EUR |
| 10° | 2592,59 EUR | +790,15 EUR | 29.721,14 EUR |
Come utilizzare Calcolatore TFR - Trattamento Fine Rapporto
Inserisci la retribuzione annua utile TFR
La retribuzione utile TFR include stipendio, tredicesima e i compensi continuativi. Escludi rimborsi spese e somme occasionali. Inserisci il lordo annuale.
Indica gli anni di servizio
Il numero di anni lavorati presso lo stesso datore. Puoi inserire valori decimali (es. 7.5 per 7 anni e mezzo). Il TFR si accumula anno per anno per tutta la durata del rapporto.
Imposta rivalutazione ISTAT e aliquota IRPEF media
La rivalutazione annua e 1.5% fisso + 75% dell'aumento ISTAT NIC. Puoi anche specificare l'anno di assunzione per usare i coefficienti ISTAT storici. L'aliquota IRPEF media tipica e intorno al 25-27%.
Verifica il risultato e l'anticipo
Visualizza TFR lordo, rivalutazione cumulata, imposta sostitutiva 17% e netto stimato. Dopo 8 anni di servizio puoi richiedere un anticipo fino al 70% del maturato.
Suggerimenti
- Il TFR puo essere anticipato (max 70%) dopo 8 anni di lavoro, per acquisto casa o spese sanitarie straordinarie.
- Se destini il TFR a un fondo pensione, benefici di una tassazione agevolata al 15% (ridotta al 9% dopo 35 anni di contribuzione).
- La rivalutazione del TFR e soggetta a imposta sostitutiva del 17%, trattenuta direttamente dal datore di lavoro.
- Il TFR e protetto in caso di fallimento del datore: l'INPS garantisce il pagamento tramite il Fondo di Garanzia (art. 2 L. 297/1982).
Domande frequenti
How is the TFR calculated per year?
Annual TFR savings, equal to annual useful earnings divided by 13.5 (Article 2120 of the Civil Code). With RAL 35,000 EUR: 35,000 / 13.5 = 2,593 EUR/year. The divisor 13.5 is fixed for standard CCNL rates (some categories have different divisors).
What is the ISTAT revision of the TFR?
Each year the TFR balance is reviewed at a fixed rate of 1.5% + 75% of ISTAT NIC variation. This review is subject to a substitute tax of 17% (not IRPEF) withheld by the employer. The review applies to existing balances, not new savings for the year.
What is the tax on TFR?
Tax on TFR is taxed separately from IRPEF. The rate is calculated as the average of the previous 5 years' IRPEF applied to the reference income (TFR / years * 12). The substitution tax of 17% applies instead, independent of IRPEF.
When can I request advance TFR?
You can request advance payment of TFR after at least 8 years of continuous service with the same employer. The maximum advance is 70% of earned TFR and may be requested only once. Admissible reasons include: purchase or renovation of a home, extraordinary medical expenses, or in regulated companies, personal motives.
Where does the TFR go in companies with more than 50 employees?
In companies with more than 50 employees, earned TFR from January 1, 2007 must be paid to the INPS (Fondo Tesoreria) or a pension fund. The employee still receives TFR at the time of contract termination.