In the event that the balance of the UNIEMENS report reveals credit accrued toward the company, the relative amount can be claimed for refund or offsetting entirely or partially.
The refund occurs following a claim sent by the employer to INPS.
The application for refund must be sent through the Social Security Box through the online service on the INPS website.
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 present in the contributory social insurance scheme for the subsequent repayment processing phases.
The compensation can be carried out using form F24 starting from the expiry date of the submission of the claim report, from which the contribution credit emerges, and within 12 months from the same.
If the 12-month deadline has expired and the credit amount has not been fully offset, the remainder must be claimed for refund from INPS or may be subject to legal compensation according to the legislation.
To display the offsetting credit, employers must complete the lines of the INPS section of form F24 as follows:
- office code: code of the INPS office where the company registration number is filed;
- reason for payment contribution: DM10P;
- INPS serial number: company registration number;
- reference period " from" : the month and year of the monthly claim report (e.g.: 072016);
- reference period " to" : the field must not be completed;
- debit amounts paid: the field must not be completed;
- credit amounts paid: the amount of the credit.
If the balance is zero, form F24 must still be completed and submitted.