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Debit notice: report, suspension, cancellation and instalment

The service sends a debit notice of the sums to be paid to INPS following a check by the competent offices. This notice is immediately enforceable and replaces the payment folder.
Addressed to:
Categories
Intermediaries and consultants- Administrations, Institutions, and Companies- Workers enrolled in Separate Pension Scheme- Private employees
Fund of membership
-
Age
-

Publication: 3 April 2017 Latest update: 17 May 2023

What is it?

It is the service of an immediately enforceable debit notice that replaces the payment folder.

Who is it aimed at?

The services of consultation, request for suspension and total or partial cancellation of the debit notice are intended for:

  • the individual responsible for fulfilling the contribution (holder or legal representative);
  • the representative;
  • the authorised intermediary.

How does it work?

The debit notice may be notified to the taxpayer:

  • by certified electronic mail (CEM/PEC);
  • by registered letter with acknowledgement of receipt;
  • by municipal services;
  • by municipal police officers.

Payment of the debit notice must be made:

  • within 60 days of notification;
  • using the pre-printed RAV slips that are attached to the debit notice.

The debit notice is simultaneously delivered to the collection agent electronically, who will then proceed with the compulsory recovery of the debt once the 60-day payment period has expired.

Since 1 January 2011, INPS collects the sums due by means of a debit notice that includes collection charges (which have replaced the premium since 1 January 2016, reducing the costs to the citizen, as provided for by Decree-Law no. 159 of 24 September 2015).

The expected collection charges were set in the amount:

  • of 3% for payments made within 60 days of notification;
  • of 6% for payments made after 60 days, to which the additional sums provided for by law must also be added.

Following the amendments introduced by Article 1, paragraph 15 of Law no. 234 of 30 December 2021 to Article 17 of Legislative Decree no. 112/1999, as from 1 January 2022, for the assignments entrusted to the collection agent, the share of collection charges borne by the debtor was abolished in the fixed amount:

  • of 3% of the sums entered in the taxpayers’ list, in the event of payment within 60 days of notification of the payment folder;
  • of 6% of the sums entered in the taxpayers’ list and the related interest on arrears, in the event of payment of the debt after the legal deadline indicated above.

The debtor is left with only the additional sums due by way of enforcement and notification costs.

For assignment entrusted until 31 December 2021, collection charges continue to be due at the indicated rate.

Within 40 days of the notification of the debit notice:

  • the taxpayer may lodge an appeal with the labour court according to the modalities indicated in the notice in the “INPS Communications” section;
  • the labour court may suspend the execution of the debit notice.
  • the applicant must notify the suspension measure to the competent collection agent.
  • in the cases provided for, the applicant may apply to the collection agent for an instalment payment.

Claim

The claim for suspension or cancellation of the debit notice must be submitted to INPS online by using the dedicated service.

The service also allows the user to view the status of the claim and any communications entered by the INPS office in charge.
Decisions will be taken in accordance with the principle of self-protection.