Resumption of social security and welfare contributions suspended due to the COVID-19 emergency
- July 22, 2020
- Reading time: 3 min
In a notice dated July 20, No. 2871, the INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against occupational accidents and diseases, which had been suspended in accordance with legal provisions, and also reminds recipients of the payment deadlines.
To this end, it distinguishes between:
Companies with employees;
Artisans and merchants;
Employers required to pay contributions to the Separate Pension Fund.
Companies with employees
For suspended contributions relating to companies with employees, payment must be made by September 16 using Form F-24, by filling out the INPS section using the contribution code “DSOS” and entering the company registration number followed by the same code used to record the credit (N966 - N967 - N968 - N969 – N970 – N971 – N972 – N973).
If you are taking advantage of multiple payment deferrals with the same due date, you must fill out multiple lines on Form F-24, one for each deferral period, and enter the corresponding codes separately.
If companies benefiting from the suspension of social security contributions have not fulfilled their obligations regarding the submission of the Uniemens report, it is reiterated that these obligations must be fulfilled by September 16 (by July 31 for companies in the horticultural sector).
Artisans and merchants
Since the suspension applies to contributions due from artisans and merchants by the May 18, 2020, deadline (first quarter of 2020), they must submit a specific request for suspension using the procedure available on the INPS website at the following path: “Benefits and Services” – “All Services” – “Installment Plan for Contributions Suspended Due to the COVID-19 Epidemic Emergency.” The application must include the tax ID number of the business for which there is an obligation to enroll in the pension fund and for which eligibility requirements must be verified in order to qualify for the contribution suspension (decrease in turnover or fees). The payment deadline is September 16, 2020, either in a single lump sum or in four installments if opting for the installment plan.
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