{"id":26664,"date":"2013-07-04T22:00:00","date_gmt":"2013-07-04T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/court-of-cassation-retirement-fund-does-not-affect-the-tfr-il-sole-24-ore-july-4-2013-page-17-2\/"},"modified":"2026-02-13T11:23:27","modified_gmt":"2026-02-13T10:23:27","slug":"court-of-cassation-retirement-fund-does-not-affect-the-tfr-il-sole-24-ore-july-4-2013-page-17-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/court-of-cassation-retirement-fund-does-not-affect-the-tfr-il-sole-24-ore-july-4-2013-page-17-2\/","title":{"rendered":"Court of Cassation: retirement fund does not affect the TFR (Il Sole 24 Ore, July 4, 2013, page 17)"},"content":{"rendered":"\n<div style=\"text-align: justify\">The Court of Cassation, with notes no.16493 and 16586 deposited on July 3, specified that the payments by the employer allocated to supplementary retirement fund are not considered in the determination of the TFR and the seniority indemnity, because these treatments have not the nature of wage and are not subject to social security contribution useful for retirement purposes.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Court of Cassation, with notes no.16493 and 16586 deposited on July 3, specified that the payments by the employer allocated to supplementary retirement fund are not considered in the determination of the TFR and the seniority indemnity, because these treatments have not the nature of wage and are not subject to social security contribution [&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":[168,175,198],"tags":[],"class_list":["post-26664","post","type-post","status-publish","format-standard","hentry","category-case-law","category-insights","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Court of Cassation: retirement fund does not affect the TFR (Il Sole 24 Ore, July 4, 2013, page 17) - 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\/fr\/wp-json\/wp\/v2\/posts\/26664\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Court of Cassation: retirement fund does not affect the TFR (Il Sole 24 Ore, July 4, 2013, page 17) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Court of Cassation, with notes no.16493 and 16586 deposited on July 3, specified that the payments by the employer allocated to supplementary retirement fund are not considered in the determination of the TFR and the seniority indemnity, because these treatments have not the nature of wage and are not subject to social security contribution [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/court-of-cassation-retirement-fund-does-not-affect-the-tfr-il-sole-24-ore-july-4-2013-page-17-2\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; 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