Suspension of compulsory contributions due to natural disasters

These measures always result from a state of emergency in the areas concerned, which is declared with a Council of Ministers' Presidential Decree.

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To access the measure, two requirements are necessary:

• existence on the date of the event (subjective);
• a causal link between the damage suffered and the disaster (objective).

The following are not entitled to aid:

• individuals whose work began after the disaster, even if they work in the affected zones, and began in the contribution suspension validity period;
• individuals already operational on the date of the disaster, but who had not registered and paid the contribution, in accordance with the regulations in force;
• all taxpayers registered after the disaster following a worker’s statement or an inspection report;
• companies that do not operate in affected areas, despite the fact that the owner resides in those areas or has their registered office without any operations (the expression ‘registered and/or operational office’ indicates that the suspension is due solely to the activity located in the area affected by the disasters, regardless of whether the employer’s registered office is located in that area).

Private companies with employees, continuous collaboration contractors and participating associates

They can only benefit from the suspension if the workers are:

• hired on the date of the disaster;
• in the offices that operate in the affected areas.

The companies thus identified shall only benefit from the suspension of contributions for damaged sites, even if they have centralised contributions at another location that was not affected by the disaster.

Transfer, division, merger or incorporation of a company

The benefit can be passed on if:

• it is expressed in the deed of transfer, division, merger or incorporation;
• the new company assumes responsibility for all the debts and contribution credits of the old company.

The transfer of the benefit to workers takes place regardless of:

• termination of the employment relationship;
• severance indemnity.

If this condition is not set out in the deed, the ceasing company must repay the entire debt in a lump sum at the time of notification of termination.

In some cases the disaster may not concern a specific geographic area, but an economic activity (bird flu and BSE, or Bovine Spongiform Encephalopathy, better known as ‘mad cow disease’).

In this case, only those who operate in the affected economic sector will be able to access the facilities.

Self-employed people and private employers

For self-employed workers (artisans, traders, freelance professionals), the business’ location is relevant.

The benefit enjoyed by private employers and self-employed workers may not be extended to employment relationships (employee, collaboration, association, etc.) established after the event.

However, in compliance with the requirements indicated, all contributions due on the date indicated by the legislation may be suspended, regardless of the period of activity to which they refer.

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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.

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