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  4. Covid-19: claim to pay suspended contributions in instalments

Covid-19: claim to pay suspended contributions in instalments

Publication: 29/04/2022

In order to cope with the epidemiological emergency of Covid-19, the government has called for the temporary suspension of the payment of social security and welfare contributions from February to May 2020.
At the end of the period of suspension, the suspended contributions must be paid, without being subject to penalties or interest, in either a single lump sum or in a maximum of four equal monthly instalments.

As a partial amendment, Article 97 of Decree Law no. 104 of 14 August 2020 has established an alternative method for the payment of instalments of suspended amounts:

  • 50% of the suspended amount can be paid either in a single lump sum or in a maximum of four equal monthly instalments, with payment of the first instalment by 16 September 2020;
  • the outstanding amount, i.e. the remaining 50% of the sum due, can be paid in a maximum of 24 equal monthly instalments, without being subject to any sanctions or interest, with the payment of the first instalment to be made by 16 January 2021.

It shall remain the case that what has already been paid may not be refunded.

Those whose social security and welfare contributions have been suspended and who fall within one of the following categories may claim to pay in instalments:

  • private employers;
  • self-employed workers (artisans and traders);
  • workers enrolled in the Separate social security scheme.

As regards companies in the floricultural sector (as identified in Attachment 1 to INPS Circular no. 64 of 28 May 2020), Article 78, paragraph 2-quinquiesdecies of Decree Law no. 18/2020, introduced at the time of the conversion by Law no. 27/2020, provides that "the payments and obligations referred to in Article 61, paragraph 1 of the aforementioned decree shall be suspended from the date of entry into force of the conversion law until 15 July 2020".
The suspended contributions shall be paid, without being subject to penalties or interest, either in one lump sum by 31 July 2020 or in a maximum of five equal monthly instalments, with payment of the first instalment by 31 July 2020.
All other suspended amounts must be paid by 16 September 2020, either in a single lump sum or in a maximum of four equal monthly instalments (without being subject penalties or interest) with payment of the first instalment by 16 September 2020.

For all other suspensions, 50% of the amount due must be paid by 16 September 2020, either in one lump sum or in a maximum of four equal monthly instalments (without being subject to sanctions and interest) with payment of the first instalment by 16 September 2020. The remaining 50% can be paid in a maximum of 24 equal monthly instalments, again without being subject to sanctions or interest, with payment of the first instalment by 16 January 2021.

The claim for the payment of suspended contributions in instalments must be submitted by electronic means only via the online service, using SPID (Public Digital Identity System) and PIN or CNS (National Services Card) credentials. It must be submitted directly by the person concerned, his or her legal representative or authorised advisers or intermediaries.
In the application, the taxpayer must select the article of law that grants the right to suspension and must fill in the fields of the applicable suspension codes. They must also indicate the period or periods concerned, the total to be paid in instalments and the number of instalments they intend to pay, as indicated in the user manual available within the service.

REGULATORY REFERENCES

The suspension of the obligations and contribution payments is established by the following articles:

  • Articles 5-8 of Decree Law no. 9 of 2 March 2020;
  • Article 61, paragraphs 2 and 5 and Article 62, paragraph 2 of Decree Law no. 18 of 17 March 2020, converted with amendments into Law no. 27 of 24 April 2020;
  • Article 78, paragraph 2-quinquiesdecies of Decree Law no. 18/2020, introduced by Law no. 27/2020;
  • Article 18, paragraphs 1, 2 and 5 of Decree Law no. 23 of 8 April 2020;
  • Article 18, paragraphs 3 and 4 of Decree Law no. 23/2020.

Article 126, paragraph 1 and Article 127, paragraph 1 letter b) of Decree Law no. 34 of 19 May 2020 and, as a partial adjustment, Article 97, Decree Law no. 104 of 14 August 2020, regulate the repayment of suspended contributions.

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