Delay of contributory debts for domestic employers

The prerequisite for granting the delay is the declaration by the employer (within the appropriate form) of the occurrence of one of the following situations:

• to be in a temporary situation of objective financial difficulty proven by the delay in the payment of the contributions due;
• that the debt exposures arise from temporary and exceptional situations or have been found by INPS as a result of routine checks or inspections.

In case of persistent difficulties or recurrence of temporary and exceptional situations, INPS may authorise a second delay, which makes it possible for domestic employers to:

• settle debts that have become known after the issuance of the amortisation plan already granted, accrued before or after the date of submission of the claim for delay in progress;
• pay the current contributions accrued after the date of submission of the claim for delay in progress.

The second delay cannot be granted if delay revocation measures have been adopted by INPS in the six months prior to the date of the claim.

WITHDRAWAL OF BENEFIT

Before submitting the claim, the entire debt to be paid in instalments must be determined with the INPS office managing the contributory position, using the communication channels available to the taxpayer or the intermediary.

The claim for payment in instalments must include debts:

• that have been reported by the taxpayer;
• that have been determined by the date of submission of the claim;
• that concern all domestic work relationships in the name of the same employer for which the payment has not been made in the manner and within the terms provided for by current legislation.

If the above requirements are not met, the claim will be rejected.

The taxpayer may submit a new claim detailing all the debt exposure reported and/or determined by the date of submission.

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The taxpayer is required to:

• comply with the amortisation schedule, paying:
  • either the first of the agreed instalments;
  • or overdue instalments;
  • or the subsequent equal and consecutive instalments (by numbering and amount);
• comply with quarterly contribution obligations from the date of submission of the claim.

The requirement of compliance may be maintained by submitting the claim for an online repayment plan before the ordinary debt recovery procedures commence.

The plan concerns the possibility of paying the amount of a single contribution quarter by dividing it into a maximum of four monthly instalments, with a minimum amount of €50 each.

When can I claim?

The taxpayer must submit a single claim for payment in instalments for all domestic work relationships where they are in default.

Debts arising during a previous delay are not included.

Repayment in instalments entails the application of delay interests at the rate in force on the date when the claim is submitted.

How can I claim?

The claim for delay can be submitted online, in the following ways:

• by clicking on the "Use service" button, accessing the Portal for companies, consultants and category associations. Once logged in, click on "Taxpayer social security box"; in the left menu, select "Contacts" and then "Smart task". At this point you can submit the claim by selecting “Claim for delay";
• by filling in the SC80 form (in Italian) and sending it by certified email to the address of the competent office or by going directly to the competent INPS office.

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The table annexed to the Regulation lists both the deadlines for the definition of measures established by the Institute that are longer than the standard 30 days, and the indication of the person responsible for them.

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