There may occur a case in which, following the control of the UNIEMENS monthly report, a credit arises in favour of the employer.
The claimed adjustment note is sent to the employer by certified e-mail or, in the absence of a certified e-mail address, by registered mail.
The amount may be offset on the F24 form by indicating:<(p>
- the office code, where the company registration number was filed;
- the reason for payment of contribution ("DMRP");
- INPS registration number;
- the reference period " from", indicating the month and year of the adjusted claim in the format mm/yyyy (e.g.: 072016);
- the reference period " to", no data;
- the debit amounts paid, no data;
- the credit amounts paid, indicating the amount of the credit adjustment note.
Alternatively, the company can claim the amount resulting from the claimed adjustment under refund.
The refund occurs following an application sent by the employer.
The application for refund must be sent via the Social Security Box using the computerised function.
The claim form contains the identification data of the applicant, the data of the beneficiary company, the responsibility statement stating that the amount has not already been claimed for refund or carried over as compensation by means of F24 form, and the data necessary for bank or post office deposit.
Once the procedure has been successfully started, the transmission protocol is issued.
These data are retrieved subsequently from the debit procedure under the contributory social insurance scheme for the subsequent repayment processing phases.