Resumption of social security and welfare contributions suspended due to the COVID-19 emergency
- Studio Piceci
- July 21, 2020
- Reading time: 3 min
In a message dated July 20, no. 2871, INPS (the Italian National Social Security Institute) issued instructions on the resumption of payments of social security and welfare contributions and premiums for compulsory insurance against accidents and occupational diseases, which had been suspended in accordance with the provisions of the law, also reminding recipients of the payment deadlines.
To this end, it distinguishes between:
Companies with employees;
Artisans and merchants;
Clients 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, filling in the INPS section with the contribution code "DSOS" and indicating the company registration number followed by the same code used for the credit entry (N966 - N967 - N968 - N969 - N970 - N971 - N972 - N973). - N968 - N969 - N970 - N971 - N972 - N973).
If you are taking advantage of multiple suspensions with the same repayment deadline, you must fill in multiple lines on the F-24 form, one for each period covered by the suspension, entering the corresponding codes separately.
If companies benefiting from the contribution suspension have not fulfilled their obligations regarding the transmission of the Uniemens declaration, it is reiterated that these must be fulfilled by September 16 (by July 31 for companies in the horticultural sector).
Artisans and merchants
Given that 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 payments for contributions suspended due to the Covid-19 epidemiological emergency." The application must indicate the tax code of the company for which there is an obligation to register with the fund and for which the requirements for benefiting from the contribution suspension (decrease in turnover or fees) must be verified. The payment deadline is September 16, 2020, in a single installment or in four installments in the case of payment by installments.