The Municipality of Avellino has published the RCG managerial determination n° 2986/2024 relating to the liquidation of the severance pay (TFM) in favor of the outgoing mayor Gianluca Festa. This provision, digitally signed and published on the online noticeboard from 28 November to 13 December 2024, marks the conclusion of the mayor’s five-year administrative mandate, which began on 26 May 2019 and ended on 16 April 2024 with the effectiveness of the resignation.
Regulatory basis and calculation of compensation
The payment of severance pay has a legal basis in art. 82, paragraph 8, letter. f) of Legislative Decree no. 267/2000, which provides for outgoing auditors an integration of the function allowance proportionate to the duration of the mandate. This principle is further clarified by decree no. 119/2000 and circular no. 5/2000 of the Ministry of the Interior.
The reference period for the calculation of the end-of-term indemnity runs from 26 May 2019 to 16 April 2024. The amount was determined on the basis of the function indemnity received by the mayor during the years of office, as reported in the following table:
Total gross compensation: €28,514.20.
Economic and fiscal determinations
The gross amount of €28,514.20 was subject to separate taxation with an average rate of 36.6%, as calculated by the employment consultant. The net amount due to Mayor Gianluca Festa is €18,168.01, of which €10,346.19 was allocated to the IRPEF payment to the Revenue Agency.
