If the event that the credit in favour of the employer derives from a regularisation of contributions relative to previous periods, the credit must be claimed as refund or legal compensation.
No provision for compensation via the F24 model exists for this type of credit.
The repayment of the credit deriving from a regularisation of contributions takes place after a claim submitted by the employer to INPS.
The refund occurs following a claim submitted by the employer to INPS.
The claim 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 is paid when the individuals is simultaneously obligor and obligee towards INPS. The rules of the civil code are fully applied in this respect (article 1241 and subsequent ones). Compensation is made ex officio by INPS or upon request of the company.
The claim must be presented to the INPS office in charge of the company status. The obligee and obligor items of the company cancel, up to the lower amount, from the moment in which they exist concomitantly. The attestation carried out by INPS has a merely declarative value, therefore the effects of the compensation occur by law.
Determining the time when the legal compensation occurs is important in order to establish the possible application of sanctions and interests.
If following the residual compensation, a debt still exists for contributions paid by the employer, the latter must be increased by the related accessory charges calculated from the date on which the contributions were due up to the payment date.