Division into instalment payments of contributory debts during the administrative phase

In order to be granted deferred payment, the taxpayer must declare that their situation of objective economic and financial hardship is temporary.

This condition allows the Institute to consider the possibility of restoring financial stability and overcoming the crisis, consistent with the purpose of the deferral.

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Outstanding amounts, whether due to omission or evasion, including social security and welfare contributions payable by employees, can be paid in instalments.

This does not preclude the INPS’s obligation to initiate administrative or criminal penalty proceedings, based on the amount of the omission (pursuant to Article 2, paragraph 1-bis, of Decree-Law 463/1983, as converted with amendments by Law 638/1983).

Any credits under dispute on the claim date, whether through administrative or judicial proceedings, may be excluded from the payment plan.

A deferred payment will result in interest on arrears at the rate in force on the date the claim is submitted.

The debtor must:

• acknowledge explicitly and unconditionally the INPS’s entitlement to contributions and statutory surcharges.
• waive all defences that may affect the validity and enforceability of the credit itself.

The claim must also include a commitment from the taxpayer to make the payment:

• of the first of the instalments agreed and set out in the repayment schedule;
• of the subsequent monthly instalments by the date specified in the plan;
• monthly or regular contributions.

The deferred payment plan takes effect only once the first of the agreed instalments has been paid by the deadline specified in the repayment schedule.

The taxpayer is informed of this through the notification of the repayment schedule, which includes a specific notice stating that payment of the first agreed instalment constitutes acceptance of the plan itself.

Second deferment

Should the temporary situation of objective economic and financial hardship persist, or should further unforeseen and exceptional circumstances arise, it is possible to claim for a new deferred payment plan whilst an existing one is already in place, in accordance with the amounts and number of instalments stipulated by the regulations:

• for a maximum of 36 monthly instalments for amounts up to €500,000;
• for a maximum of 60 monthly instalments for amounts of €500,001 or more.

A second deferment may be claimed to settle:

• outstanding liabilities that came to light after the issuance of the previously agreed repayment plan, whether they arose before or after the date of submission of the current deferral claim;
• current contributions accrued after the date the current deferral claim was submitted.

The taxpayer must declare that the granting of the second deferral will help them regain the ability to meet their obligations to the Institute by restoring their financial and economic stability.

For the second deferral to be granted, it must be verified that, in the preceding six months, no revocation measures have been taken in any INPS pension scheme relating to the taxpayer.

The existence of two active deferrals precludes the submission of a new deferral claim.

Therefore, to be eligible for a new deferred payment plan, the taxpayer must first settle one of the two existing payment plans in advance.

Early settlement of debt

Early settlement of the instalment payments underway is always possible, with full payment of the agreed and still outstanding instalments.

In this case, additional sums are also due in respect of civil penalties for late payment of any instalments paid after the deadline set out in the repayment plan.

Withdrawal

Failure to meet the obligation to pay current contributions, unless rectified by claiming for a second deferred payment plan, will result in the withdrawal of the current deferred payment plan, even if the agreed instalments have been paid on time.

Any unpaid contributions accrued during a deferred payment plan that was subsequently withdrawn, following the adoption of the withdrawal order, cannot be included in a new deferred payment plan claim.

Furthermore, the withdrawal order must be adopted in the event of non-payment or partial payment of three monthly instalments following the first, even if they are not consecutive.

HOW CAN I CLAIM?

Taxpayers, identified by their identification tax code, must submit a single claim for deferral, covering all outstanding social security contributions currently under administrative review, accrued across all Pension Schemes managed by INPS, and setting out the relevant amounts in detail.

Claims can be submitted to INPS via its online services.

In particular, you must use the services available in the “Taxpayer’s Social Security Box” (form “SC106 (in Italian)” by selecting “Contacts” from the side menu, then “Smart Task”, and using the Smart Task titled “Claim for Deferment” (message no. 1699 of 22 May 2026) (in Italian).

Legislative and administrative references

1. Article 23 of Law No. 203 of 13 December 2024;
2. Decree-Law No. 338 of 9 October 1989, converted, with amendments, by Law No. 389 of 7 December 1989, Article 2, paragraphs 11 and 11-bis;
3. Article 116, paragraph 17, Law No. 388 of 23 December 2000;
4. Decree of the Ministry of Labour and Social Policies, in agreement with the Ministry of Economy and Finance, of 24 October 2025;
5. BoD’ Resolution No. 20 of 25 February 2026;
6. INPS Circular No. 60 of 21 May 2026 (in Italian).

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The Regulations governing the deferral of payment of debts relating to social security contributions and statutory surcharges provide that the procedure, including the deadline for payment of the first agreed instalment, must be completed within 20 calendar days of the date on which the claim for deferment is submitted.

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