With Article 48, paragraph 13 of Decree-Law no. 189 of 17 October 2016, converted into Law no. 229 of 15 December 2016 and Article 18-undecies, paragraph 2 of Decree-Law no. 8 of 09 February 2017, converted into Law no. 45 of 07 April 2017, it was provided that, in the areas affected by the earthquake of 24 August 2016, 26 and 30 October 2016 and 18 January 2017, the deadlines relating to the obligations and payment of social security contributions and of compulsory insurance premiums would be suspended up until 30 September 2017.
Article 1, paragraph 1(b) of Decree-Law no. 55 of 29 May 2018, converted, with amendments, by Law no. 89 of 24 July 2018, provides for further urgent measures in favour of the populations of the Abruzzo, Lazio, Marche and Umbria regions that were affected by the earthquakes. In particular, resumption of the obligations and payments suspended in a lump sum is extended until 31 January 2019, which had previously been fixed at 31 May 2018.
Those intended to benefit from the suspension of the payment of social security contributions are the individuals in the following categories:
- private employers (including domestic or agricultural employers, companies of a private legal nature with dependent workers registered with Civil Servants’ Pension Scheme);
- self-employed workers (artisans, traders, farmers);
- individuals registered with the Separate pension scheme (clients, freelance professionals, etc.).
The new legislation provides that the obligations and payment of social security contributions and of compulsory insurance premiums, suspended pursuant to Article 48, paragraph 13 of Decree-Law 189/2016 and subsequent amendments and additions, shall be carried out by 31 January 2019, without claim of penalties and interest, even through instalments up to a maximum of 60 monthly instalments, of equal amount, to run from January 2019.
With specific reference to companies and self-employed employers benefiting from tax and social security benefits (pursuant to Article 46, no. 50 of 24 April 2017, converted, with amendments, by Law no. 96 of 21 June 2017, which set up an urban enterprise zone for the comuni in central Italy affected by the earthquakes), it should be noted that the aid measures are recognised only for the 2017 and 2018 tax periods. Consequently, the use of social security benefits in the urban enterprise zone as compensation, by means of a reduction in payments to be made by means of the F24 model, may take place in relation to the contributions falling within the period between January 2017 to December 2018.
Instalment payment notifications of suspended pension contributions must be submitted exclusively online by using the dedicated service, which can be accessed with SPID credentials, a PIN device and CNS directly, or through authorised intermediaries and consultants.