Module 123 min2711 wordsFree — no account
Funding a pension plan and deducting the contributions
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 252 of 5 December 2005, Art. 8 « Finanziamento », text in force as amended by Law 199/2025 (paragraphs 1, 2, 4, 5, 6, 7 to 7-quinquies, 9-bis, 10, 11) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 252 of 5 December 2005, Art. 14 on continued membership, loss of membership requirements and portability (paragraphs 6, 7 and 8) — verified on September 25, 2026
Contents linked from this module
- The Certificazione unica
The withholding agent's statement showing the contributions already deducted through payroll.
- Work out IRPEF band by band
To find the marginal rate against which the deduction's saving is measured.
- Managing employees' severance pay (TFR)
What changes for the employer when severance pay leaves the business for a pension fund.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.