{"id":23861,"date":"2014-12-21T23:00:00","date_gmt":"2014-12-21T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/"},"modified":"2026-02-16T16:28:46","modified_gmt":"2026-02-16T15:28:46","slug":"advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/","title":{"rendered":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)"},"content":{"rendered":"\n<span style=\"font-size: 9pt; font-family: Verdana, serif;\">One of the new features of the 2015 Stability Law is the possibility for employees (with a contract of at least six months) to collect the portions of accrued post-employment benefits (Italian TFR) on a monthly basis.&nbsp;<font face=\"Verdana, serif\"><font style=\"font-size: 9pt\"><span lang=\"en-GB\">This possibility is expected to become available in March 2015 and will be tested until 30 June 2018. The benefits paid based on this provision will be subject to ordinary income tax (Italian Irpef).<\/span><\/font><\/font><\/span>\n","protected":false},"excerpt":{"rendered":"<p>One of the new features of the 2015 Stability Law is the possibility for employees (with a contract of at least six months) to collect the portions of accrued post-employment benefits (Italian TFR) on a monthly basis.&nbsp;This possibility is expected to become available in March 2015 and will be tested until 30 June 2018. The [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-23861","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23861\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"One of the new features of the 2015 Stability Law is the possibility for employees (with a contract of at least six months) to collect the portions of accrued post-employment benefits (Italian TFR) on a monthly basis.&nbsp;This possibility is expected to become available in March 2015 and will be tested until 30 June 2018. The [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-21T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:28:46+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)\",\"datePublished\":\"2014-12-21T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:28:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/\"},\"wordCount\":80,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"articleSection\":[\"Insights\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/\",\"name\":\"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\"},\"datePublished\":\"2014-12-21T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:28:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23861\/","og_locale":"en_US","og_type":"article","og_title":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners","og_description":"One of the new features of the 2015 Stability Law is the possibility for employees (with a contract of at least six months) to collect the portions of accrued post-employment benefits (Italian TFR) on a monthly basis.&nbsp;This possibility is expected to become available in March 2015 and will be tested until 30 June 2018. The [&hellip;]","og_url":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/","og_site_name":"De Luca &amp; Partners","article_published_time":"2014-12-21T22:00:00+00:00","article_modified_time":"2026-02-16T15:28:46+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Melismelis"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)","datePublished":"2014-12-21T22:00:00+00:00","dateModified":"2026-02-16T15:28:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/"},"wordCount":80,"publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"articleSection":["Insights"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/","url":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/","name":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5) - De Luca &amp; Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/en\/#website"},"datePublished":"2014-12-21T22:00:00+00:00","dateModified":"2026-02-16T15:28:46+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/advance-on-post-employment-benefits-in-pay-packets-il-sole-24-ore-22-december-2014-page-5\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/en\/"},{"@type":"ListItem","position":2,"name":"ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/en\/#website","url":"https:\/\/www.delucapartners.it\/en\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/en\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/en\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23861","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/comments?post=23861"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23861\/revisions"}],"predecessor-version":[{"id":23862,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/23861\/revisions\/23862"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/media?parent=23861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/categories?post=23861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/tags?post=23861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}