New sanctioning regime for contribution omissions and evasions

News No. 31/2024

With News No. 90 of October 4, 2024, INPS provides guidelines regarding the amendments to the sanctioning regime, introduced 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 from September 1, 2024.

These new provisions, regulated by Article 30 of the aforementioned Decree-Law, aim to encourage the voluntary regularization of contributions by companies, simplify communication with the social security institution, and strengthen the sanctioning system for those who fail to comply with their contribution obligations.

Below, we summarize these new provisions and their respective impacts on companies, which differ depending on whether one is dealing with a contribution omission or a contribution evasion.

Contribution Omission

The contribution omission, as stipulated by Article 116, paragraph 8, letter a), of Law No. 388/2000, occurs in cases of non-payment or delayed payment of contributions or premiums, the amount of which is ascertainable from mandatory declarations and/or registrations submitted by the legal deadline.

Law No. 19/2024 has amended the regime of civil penalties related to the non-payment or delayed payment of social security contributions, stipulating, at the conclusion of the provision, that “if the payment of contributions or premiums is made within one hundred and twenty days, in a single solution, spontaneously before challenges or requests by the imposing bodies, the surcharge does not apply.”

Therefore, without prejudice to the ordinary civil penalty rate equal to the official reference rate, increased by 5.5 percentage points per annum, up to a maximum of 40% of the amount due, to encourage compliance, the legislator has introduced a facilitative measure whereby, if payment is made in a single solution, within 120 days from the legal deadline, spontaneously, the 5.5 percentage point surcharge on the official reference rate does not apply. Payment is to be understood as “in a single solution” even if made through multiple payments on different dates, but within the 120-day limit from the legal due date, and provided that the total amount paid corresponds to the entire contribution due. Conversely, the facilitated measure cannot be applied in the case of installment payments, as the legislator has not provided for this option.

Would you like to know more?

Subscribe to studiopiceci.it to continue reading these exclusive posts.

Subscribe now