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Division into instalments of contributory debt during the administrative phase
The administrative extension is the claim for instalment payment of the amount due by the taxpayer for outstanding debt to the social insurance schemes managed by INPS by way of contributions and penalties. At the date the claim is submitted, no debit notices must be formed for debt to be paid in instalments, nor must recovery through the collection agents or the legal departments of the company have been activated by INPS.
The service is intended for taxpayers, identified through the tax code, to settle debt accrued in the following social insurance schemes:
- employers with dependent workers;
- Freelance professionals (artisans and traders);
- agricultural employers with dependent workers;
- self-employed agricultural workers;
- clients, temporary contract for freelance work coordinated by an employer (co.co.co. /co.co.pro);
- professionals enrolled in the Separate pension scheme (Law no. 335 of 8 August 1995);
- Civil Servants' Pension Schemes – CPDEL, CPS, CPI, CPUG, CTPS, INADEL, ENPAS, ENPDEP, Cassa unica del credito, ENAM;
- entertainment industry workers;
- professional Athletes.
The payment of contributory debts in the administrative phase may be granted by the INPS up to a maximum of 24 instalments.
The taxpayer can ask that the INPS extends the instalments up to 36 instalments which may be authorised by the Ministry of Labour and Social Policy if the missed or delayed payment of contributions and penalties is attributable to:
- natural disasters;
- insolvency procedures;
- temporary lack of financial liquidity deriving from delayed receipts of credits accrued vis-à-vis the State, Public Institutions or Public Administrations in general or by delayed payment of contributions and public financing provided for by law or convention;
- company crisis, reorganisation, conversion or corporate restructuring.
- transmission of contributory debts to the heirs;
- temporary lack of financial liquidity linked to economic-social, territorial or sectoral difficulties.
In addition, the Minister of Labour and Social Policy, in consultation with the Minister of Economy and Finance, can authorise the extension up to 60 instalments in cases of objective uncertainty of contributory obligations or malicious act of the third party.
The extension claim must include the debts reported by the taxpayer or ascertained at the date of submission of the claim and which concern all the schemes managed by INPS for which payment had not been made in the manner and under the legal terms provided for each of the scheme considered. Otherwise, the claim will be rejected, but the tax payer will still be able to propose a new claim, which must be complete and list all the debt exposure broken down by each scheme.
All debts for omission or evasion can be paid out in instalments, including those for social security and welfare payments falling under the responsibility of the workers. Debts determined during a previous extension cannot be included. The division into instalments involves the claim of later interests at the rate in force on the date when the claim is submitted.
The claim involves the renunciation of all exceptions that may affect the existence and execution of the credit as well as any appeals proposed in civil proceedings.
The amortisation schedule expected is considered approved by payment, within the communicated date, of the first instalment, for which the taxpayer undertakes to pay the successive instalments agreed according to the terms indicated in the schedule itself.
In addition to the regular payment of the agreed instalments, goodwill is required in the fulfilment of the monthly or periodic contribution starting from the date of submission of the claim.
The current requirement can be maintained by submitting the claim to access a short term payment schedule for a period of three months for employers and clients and a quarter/instalment for Freelance professionals. The duration can be equal to a maximum of six instalments.
The instalments agreed upon with the principal instalments and the short-term instalments must be regularly paid. Otherwise, both will be revoked and the residual credit entered in the debit notice delivered to the tax collector for recovery.
The claim for extension must be submitted to INPS online via the dedicated service.
In case of debt relating to operations other than those covered by the online claim, the SC18 form must also be enclosed.
The reference legislation is as follows:
- article 2, paragraph 11, Decree-Law no. 338 of 9 October 1989, converted by Law no. 389 of 7 December 1989;
- 116 paragraph 17 of Law no. 388 of 23 December 2000.
- INPS Circular no. 108 of 12 July 2013;
- presidential decisions no. 229 of 14 December 2012 and no. 113 of 9 May 2013;
- message no. 11532 of 17 July 2013;
- message no. 2312 of 24 May 2016.