Calcolo TFR, formula, procedura ed esempi aggiornati al 2025

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Il TFR è considerato una forma di retribuzione differita, dal momento che viene maturato progressivamente nel corso della carriera lavorativa. Nel dettaglio, ogni mese, il dipendente accumula una quota del proprio stipendio sotto forma di TFR, che il datore di lavoro è tenuto ad accantonare.


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