INPS

The following are authorised to carry out verifications of regularity:

• contracting administrations, institutions governed by public law, tender awarding institutions and other tender contracting authorities;
• Company Attestation Institutions (SOA), for the certification and qualification of companies with the institutional task of ascertaining and certifying the existence, for those who perform public works, of the necessary qualification elements, including the single payment of insurance contributions;
• granting public administrations, also pursuant to Article 90, paragraph 9 of Italian Legislative decree No. 81 of 9 April 2008;
• the relevant public administrations, concessionaires and managers of public services that act according to the decree of the President of the Republic No. 445 of 28 December 2000;
• the company or the self-employed worker in relation to his or her contributory position or, subject to delegation by the company or the self-employed worker, whoever has an interest;
• banks or financial intermediaries, subject to delegation by the subject holding the credit, in relation to the assignment of the certified credits using the electronic Credit certification platform.

Starting from 1 July 2015, with the entry into force of the ministerial decree of 30 January 2015, issued in implementation of Article 4 of the Decree-law No. 34 of 20 March 2014, the verifications of regularity in terms of being up to date with the payment of contributions is carried out exclusively on an on-line basis and in real time. The positive outcome of verifications of regularity generates the on-line Durc (certificate of contributions compliance) which is valid for 120 days from the claim.

If the procedure does not provide a regularity outcome in real time, each of the institutes will send the interested party or the person delegated by the latter through certified email address (PEC) an invitation to settle payments within a period not exceeding 15 days from the notice of the invitation itself.

The audit is carried out in respect of people who are required to hold the Durc: the employer, with regard to all types of subordinate and self-employed employment relationships, including those relating to the parties required to register under the Separate pension scheme, pursuant to Article 2, paragraph 26 of Law No. 335 of 22 March 1995; self-employed workers.

If the tax code for which the verification is claimed is associated with a valid on-line Durc (certificate of contributions compliance), the system refers to the document itself (Article 6, paragraph 3, Ministerial decree of 30 January 2015).

The online Durc (certificate of contributions compliance) can be used, within the validity period, in all the procedures in which it is claimed. For the same period, the possibility of launching a new query for the same tax code is inhibited.

The on-line Durc (certificate of contributions compliance) can be freely accessed not only by the person who claimed it but also by anyone interested in it.

Durc and declaration of accession to extended payment terms

Within the mandatory list of regularity requirements governed by Art. 3 of Ministerial decree of 30 January 2015, the provision set forth in Art. 54 of Decree-law No. 50 of 24 April 2017, converted by Law No. 96 of 21 June, 2017, as a special rule which, in the presence of a declaration of accession to extended payment terms of credits entrusted to the Collection Agents pursuant to Art. 6 of Decree-law No. 193 of 22 October 2016, converted, with amendments, by the law of 1 December No. 225 of 2016, allows the tax payer to obtain, with respect to the aforementioned credits, an outcome of up to date payment contributions during the period elapsing between the date of submission of the declaration of accession and that of expiry of the first or only instalment (paragraph 1), without prejudice to the existence of all other requirements envisaged by the aforementioned Art. 3

The regulation referred to in Article 54, paragraph 1, of Italian Legislative Decree No. 50/2017, also applies to the cases of extended payment terms governed by Article 1, paragraph 4, lett. a) and b) of Decree-law No. 148 of 16 October 2017, converted with amendments by Law No. 172 of 4 December 2017.

The entire extended payment terms procedure is concluded exclusively with the payment of sums due in a lump sum or with the payment of the first instalment in the event of fulfilment in instalments. Therefore, in the event of failure or insufficient or late payment of the single instalment or an instalment in which payment of the sums due has been deferred, all Durcs issued pursuant to paragraph 1 of Article 54 are cancelled by the institutes responsible for the verification.

Cancelled Documents are published in a special section of the on-line Durc (certificate of contributions compliance) service in order to make them available to claimants and to anyone, who having interest, has consulted the service.

Regulatory sources are provided below:

• Article 4, Decree-law No. 34 of 20 March 2014, converted with amendments by Law No. 78 of 16 May 2014;
• ministerial decree of 30 January 2015;
• Circular No. 19 of the Ministry of Labour and Social Policies 8 June 2015
• INAIL circular No. 61 of 26 June 2015;
• INPS circular No. 126 o, 26 June 2015;
• Decree of the Ministry of Labour and Social Policies 23 February 2016;
• Circular No. 33 of the Ministry of Labour and Social Policies 02 November 2016;
• INPS circular No. 80 o, 02 May 2017;
• Message No. 322 of 23 January 2018.

Requirements

The new system allows real-time verification through a single query in INPS, INAIL and Building Funds archives providing only the tax code of the person to be verified.

The Document, generated as a non-editable PDF format, has the following minimum contents:

• name or company name, registered office and tax identification number of the person subject to the verification;
• registration with INPS, INAIL and Building Funds;
• declaration of being up to date with payments;
• identification number, verification date and expiry of validity of the on-line Durc (certificate of contributions compliance).

Available results are notified to the certified email address (PEC) registered by the claimant in the system when accessing the on-line Durc (certificate of contributions compliance) service.

The document with outcome of irregularities, called "Tax compliance verification", is made available only to people that have submitted a query prior to receiving the outcome, which cannot exceed 30 days from the first claim. In this case, the Document states the amounts due and the causes of irregularities for purposes of the obligation to implement the substitute measure - governed by Art. 4 of the Decree of the President of the Republic No. 207 of 5 October 2010, extended in its effectiveness by Article 31, paragraph 3, of Decree-Law No. 69 of 21 June 2013, converted, with amendments, by Law No. 98 of 9 August 2013, which extended its claim to public subsidies, grants, subsidies, financial aids and any other kind of financial benefits, now governed by Article 30, paragraphs 5 and 5-bis, of Italian Legislative decree No. 50 of 18 April 2016, - on behalf of awarding institutions and contracting administrations.

When can I claim?

The outcome of the verification on being up to date with payments of social security contributions to all effects replaces the Durc where provided for:

• for the provision of grants, contributions, subsidies, financial aids and economic advantages of any kind, including those referred to in Article 1, paragraph 553 of Law No. 266 of 23 December 2005 (community benefits and subsidies for carrying out investments);
• in the context of public works, services and supplies procurement procedures and in private construction works;
• for the issue of the SOA attestation.

How can I claim?

Public administrations, contracting and granting administrations and the SOAs access the service with the credentials / authorisations already issued for the application Single Social Security Counter (Sportello Unico Previdenziale) (SA/AP and SOA users) operating on the INAIL system both through theINPS portal and the INAIL portal. For these users the qualifications continue to be registered through the Single Social Security Counter.

The company or the self-employed person accesses the above in relation to their contribution position, or they authorise to do so to whoever has an interest.

Banks or financial intermediaries have access, subject to delegation by the subject holding the credit, in relation to the assignment of certified credits.

In the event of delegation, a specific document is required which must be notified by the delegating authority to the institutes and kept by the authorised party who carries out the the verification under its own liability.

Access to the on-line Durc (certificate of contributions compliance), for the above users, takes place exclusively from the INPS portal through the dedicated service.

Employment consultants, the parties referred to in the Article of Law No. 12 of 11 January 1979 and the other parties qualified by special rules for the performance of work and social security obligations on behalf of the interested party may carry out verifications on regularity in the new system on behalf of parties that have granted their authorisation to comply with them.