Management of administrative appeals to central bodies on contributory revenue

Administrative appeals may be lodged against decisions regarding contributions.

Administrative appeals to the INPS are governed by Law no. 88 of 9 March 1989 and by the provisions contained in the Regulation on procedures for administrative appeals referred to in Presidential Resolution no. 195 of 20 December 2013 (pdf 701KB) and the Regulation on procedures for appeals to public management supervisory committees (pdf 1.23MB), referred to in the resolutions of the Board of Directors pursuant to ex-National Social Security Institute for Public Administration Employees (INPDAP) 1249/2000 and 404/2006.

Employers or employees registered in the Compulsory General Insurance (AGO) or supplementary and substitute forms of the AGO, the special pension fund scheme for self-employed workers, the Separate Pension Scheme and the exclusive forms of the AGO may lodge administrative appeals.

Although regulated by certain specific characteristics, administrative appeals can also be used by employers and employees of the public administration against decisions taken by the Institute in the matter of registration and contributions relating to the Civil Servants’ Pension Scheme (Article 4, paragraph 3, Legislative Decree no. 479 of 30 June 1994 and Article 8, of Presidential Decree no. 368/1997).

An applicant must:

• indicate the measure that it deems to be damaging to one's right;
• explain briefly the relevant administrative matter;
• identify the reasons supporting his/her claim to modify, revoke, suspend or cancel the decision;
• attach any documents that may be useful in resolving the dispute.

An appeal failing to indicate the act appealed and the grounds for cancellation is void. The appeal can be signed directly by the applicant or by his/her representative granted a mandate in this regard. The body called upon to rule on the appeal differs according to the subject matter of the appeal itself and according to the pension scheme or social security fund it refers to. The area of responsibility may also extend to the additional sums by way of civil penalties and ancillary charges connected with the appeal. Decisions on appeals, not attributed to another body, concerning contributions due to the same pension schemes are attributed to the area of responsibility of the respective bodies and to:

• Management Committee of the Employees’ Pension Fund (FPLD);
• Management Committee of the Temporary Benefits Scheme for workers
• Management Committee for the Management of social security procedures and Support for Social Security;
• Management Committee for the Management of contributions and Social Security Benefits for Independent farmers, Sharecroppers and Tenant farmers;
• Management Committee for the Management of Contributions and Social Security Benefits for Artisans;
• Management Committee for the Management of Contributions and Social Security Benefits of Trading Businesses;
• Autonomous Scheme pursuant to Article 2, paragraph 26, Law no. 335/95;
• Management Committee of the social security fund for people performing unpaid care work resulting from family responsibilities;
• Management Committee of the Special Fund for employees of the Ferrovie dello Stato (State Railways) SpA.
• Management Committee of the Air Navigation Company Employee Pension Fund for flight personnel;
• Management Committee for the Secular Clergy Welfare Fund and ministers of worship of religious denominations other than Catholic;
• Central Commission for the establishment and collection of unified agricultural contributions;
• Supervisory Committee for the social security benefits of civil and military dependent workers of the State and their survivors;
• Supervisory Committee for Social Security Benefits to Dependent workers of Local Authorities;
• Supervisory Committee for Pensions for Healthcare Workers;
• Supervisory Committee for Social Security Benefits to Dependent workers of Public Law Institutes;
• Supervisory Committee for Pensions to judicial officers, official judicial helpers and coadjutors;
• Supervisory Committee for pensions for nursery and primary school teachers.

WHEN CAN I CLAIM?

The terms for lodging the appeal differ about the body called upon to resolve the dispute. The terms and conditions of the administrative appeal are indicated in the communication of the decision and the reference regulation. In general, the appeal must be lodged within 90 days starting from the date of notification of the provision to be challenged. If the term coincides with a public holiday or non-working day, this will start from the first working day. Solely for Committees of the Civil Servants’ Pension Scheme, the deadline for submission is 30 days starting from the date of notification of the provision.

HOW CAN I CLAIM?

The appeal may only be filed electronically, directly by the citizen, through the dedicated online service or the patronage institutes and intermediaries of the Institute, through the digital services offered by them. Appeals relating to the Civil Servants’ Pension Scheme must also be transmitted only via electronic means, using the same online service. Therefore, the appeal is recorded on the IT systems of the INPS and examined to prepare the necessary observations on the disputed issue. The appeal is then forwarded to the relevant body with responsibility. After examining any issues of admissibility, the appeal is discussed and either rejected or fully or partially accepted. The applicant receives notice of the resolution. Pursuant to the provisions of Law 88/89, the Institute still has the power to suspend the execution of decisions taken by the aforementioned bodies if elements of illegality have come to light.

The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.

The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.

In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.