New penalty system for omissions and evasion of contributions
- Studio Piceci
- October 15, 2024
- Reading time: 5 min
News . 31/2024
In News . 90 of October 4, 2024, INPS provides guidance on changes to the penalty regimeintroduced by Decree-Law No. 19 of March 2, 2024, entitled: "Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR)," subsequently converted, with amendments, by Law No. 56 of April 29, 2024, and effective effective as of September 1, 2024.
These changes, governed by Article 30 of the aforementioned Decree-Law, aim to encourage companies to voluntarily regularize their contributions, simplify communication with the social security institution, and strengthen the system of penalties for those who do not comply with their contribution obligations.
Below we summarize these changes and their impact on companies, which differs depending on whether the case involves a failure to pay contributions or contribution evasion.
Contribution omission
The contribution omission referred to in Article 116, paragraph 8, letter a) of Law No. 388/2000 occurs in the event of non-payment or late payment of contributions or premiums, the amount of which can be ascertained from the mandatory declarations and/or registrations submitted by the legal deadline.
Law No. 19/2024 amended the civil penalties regime relating to the failure to pay or late payment of social security contributions, stipulating, at the end of the provision, that "if the payment of contributions or premiums is made within 120 days, in a single installment, voluntarily before any disputes or requests by the tax authorities, the surcharge shall not apply."
Therefore, without prejudice to the ordinary civil penalty equal to the official reference rate, increased by 5.5 points per year, up to a maximum of 40% of the amount due, in order to encourage compliance, the legislator has introduced a concessionary measure whereby, if payment is made in a single installment within 120 days of the legal deadline, spontaneously, the 5.5 point increase on the official reference rate does not apply. Payment must be made "in a single installment" even if it is made in multiple payments on different dates, but within the limit of 120 days from the legal due date, and provided that the total amount paid corresponds to the entire contribution due. Otherwise, the concession cannot be applied in the case of payment in installments, as the legislator has not provided for this option.