Division into instalments of the contributory debts of domestic employers during the administrative phase

The INPS allows domestic employers to pay in instalments, by way of contributions and penalties, the social security contribution debts accrued during the administrative phase toward the INPS domestic workers’ social security scheme. At the date the claim is submitted, there must not be any debit notices, nor recovery through the collection agents or the legal departments of the INPS must have been initiated.

The service is aimed at domestic employers who wish to settle their debt exposure accrued in the domestic workers’ social security scheme.

Start date and duration

The deferment claim must include the debts reported by the taxpayer or ascertained on the day the claim was submitted and concerning all domestic employment relationships registered in the name of the same party as an employer, for which payment has not been made in the manner and in the legal terms provided for by current legislation.

The amortisation schedule is understood to be accepted following the payment of the first instalment by the notified deadline.

What am I entitled to?

The division into instalments of contributory debts during the administrative phase may be granted by the INPS up to a maximum of 24 instalments.

However an extension is possible up to 36 instalments, authorised by the Ministry of Labour and Social Policy, if the non-payment or late payment of contributions and penalties can be traced back to natural disasters or a malicious act by the third party.

Withdrawal of benefit

The definition of entire debt exposure to be paid in instalments referred to the taxpayer, identified by the tax code, must be carried out before submitting the claim to the office that manages the tax position, using the regular communication channels available to the taxpayer or the intermediary.

The claim will be rejected if it does not include all the employment contracts of the domestic workers’ social security scheme where the debt has accrued. The taxpayer will be able to submit a new claim subsequently which, if it includes the entire debt exposure reported and/or assessed at the date of its submission, will allow INPS to proceed to the preliminary phase.

Requirements

The claim involves the renunciation of all exceptions that may affect the existence and execution of the credit as well as any appeals brought in civil court.

The tax payer undertakes to make the payment of the first instalment granted or of the due instalments and subsequent equal and consecutive instalments in same number and extent indicated in the amortisation schedule.

In addition to the regular payment of the agreed instalments, goodwill is required, that is regularity of contributions, regularity in paying the quarterly contributions as from the date of submission of the application.

The requirement can be maintained by submitting the claim to access a “short-term instalment plan” payment schedule for a period not exceeding three months. The duration may be up to a maximum of six instalments.

The instalments granted upon the main division into instalments and those in the short-term must be paid regularly. Failing such, both will be revoked and the residual credit will be entered in the debit notice delivered to the tax collector for recovery.

When can I claim?

In order to settle the debt exposure in instalments, the taxpayer must submit a single claim for instalment payments for all domestic employment relationships for which non-compliances were notified. Debts determined during a previous extension cannot be included. The division into instalments entails the application of deferment interests at the rate in force on the date when the claim is submitted.

How can I claim?

The deferment claim of payment must be submitted using the SC80 form.