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TFR and INPS Guarantee Fund
The INPS Guarantee Fund intervenes to pay TFR to employees if the employer is unable to do so due to bankruptcy.
In fact, the employee can choose whether to send his TFR to social security funds or “leave it in the company”.
In the second case, the TFR must be kept by the employer in a specific fund.
This fund is part of the company’s assets, so it helps the company demonstrate financial stability to banks.
However, if the company has unpaid debts, lenders can attach all of the company’s assets to repay their loan (including TFR of employees).
A bankrupt company may not have money to pay TFR to its employees; in this case, the INPS guarantee fund intervenes.
The request for intervention is strictly regulated by law and the INPS operating procedures.
Due to the large number of requests, the response time to requests for intervention is longer than required by law.
If you want to access the INPS portal to request intervention from the guarantee fund, click here.
I have repeatedly provided assistance to employees who were denied payment by INPS due to a dispute over the amount of payment.
Let’s analyze the procedure.
Labor dispute: administrative appeal
The first step is an administrative appeal.
An appeal to the competent provincial committee must be provided within 90 days from the the refusal notice.
The procedure is completely online and, although the employee has the opportunity to present it without the help of a lawyer, the assistance of a labor lawyer is recommended for the preparation of the document.
If the committee agrees with the employee, TFR is paid, otherwise you can apply to the labor court.
If you want to know more about the litigation process, click here.
Employee Rights: Decision of the Court of Cassation n. 24231/2014
This decision points to the basic principle of law in disputes with INPS:
“L’esecutività dello stato passivo che abbia accertato in sede fallimentare l’esistenza e l’ammontare d’un credito per TFR in favore del dipendente dell’imprenditore dichiarato fallito importa, ai sensi dell’art. 2 legge n. 297/82, il subentro dell’INPS nel debito del datore di lavoro insolvente, senza che l’istituto previdenziale possa in alcun modo contestarne l’assoggettabilità alla procedura concorsuale e l’accertamento ivi operato, al quale resta vincolato sotto il profilo dell’an e del quantum debeatur”.
In fact, INPS, when accessing the guarantee fund, cannot challenge the employee’s TFR quantification: the bankruptcy judge has already decided.
If you want to read the decision of the Court of Cassation n. 24231/2014 in its full text, click here.
If you need further information, please contact Bonato Law Firm.
