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Division into instalment payments of contributory debts during the administrative phase

The service allows individuals to send the claim for the division into instalment payments of contributory debts during the administrative phase. It is aimed at the taxpayer who has accrued debts towards the Social Security Schemes managed by INPS.
Addressed to:
Categories
Agricultural workers- Artisans and Traders- Workers enrolled in Separate Pension Scheme- Administrations, Institutions, and Companies- Category associations and trade unions
Fund of membership
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Age
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Social Security Box for self-employed agricultural workers

Social Security Box for farms

Publication: 3 April 2017 Latest update: 1 December 2021

What is it?

Administrative instalment payment is the method of payment by dividing into instalments the amount due by the taxpayer for unpaid debt towards the Schemes managed by INPS for contributions and penalties.

Regarding the debt to be paid in instalments, at the date of submission of the claim, no debit notices must be in place.

Who is it aimed at?

It is aimed at the taxpayer who has accrued debts towards the Social Security Schemes managed by INPS, in particular:

  1. employer with employees (public and private);
  2. self-employed workers (artisans and traders);
  3. agricultural employers with employees;
  4. self-employed agricultural workers;
  5. customers under the Separate Pension Scheme;
  6. freelance professionals enrolled in the Separate Pension Scheme.

How does it work?

The division into instalment payments of contributory debts during the administrative phase is granted by INPS up to a maximum of 24 instalments

The taxpayer may make a claim to INPS to extend the instalment payments up to 36 instalments which may be authorised by the Ministry of Labour and Social Policies in the following cases:

  1. natural disasters;
  2. bankruptcy proceedings;
  3. temporary lack of financial liquidity caused by:
  4. delayed receipt of receivables accrued against the State, Public Institutions or the Public Administration;
  5. delayed disbursement of public financing and contributions provided for by law or agreement;
  6. corporate crisis, reorganisation, restructuring and diversification;
  7. transfer of contributory debts to heirs;
  8. temporary lack of financial liquidity linked to economic-social, territorial or sectoral difficulties.

In addition, the Minister of Labour and Social Policies and the Minister of Economy and Finance may authorise the extension of up to 60 instalments in cases of:

  1. objective uncertainty of the contribution obligation;
  2. malicious fact of third-party;

Claim

REQUIREMENTS

The claim for division into instalment payments must include all contributory debts during the administrative phase:

  1. that have been accrued against all the Schemes managed by INPS for which payment has not been made in the manner and within the terms provided for by the relevant Schemes;
  2. which are reported by the taxpayer and verified at the date of submission of the claim.

If not, the claim will be rejected.

The taxpayer may submit a new claim, complete with the unpaid debt accrued towards all the Schemes managed by INPS.

It is possible to pay in instalments the debt items, both in the event of omission and evasion, including those for social security and welfare withholdings payable by the workers.

Unpaid debt determined during a previous delay cannot be included in the instalments.

The division into instalments entails the application of deferment interests at the rate in force on the date when the claim is submitted.

The claim involves the waiver:

  1. of all exceptions that may affect the existence and enforceability of the credit;
  2. any opposition proceedings filed in civil court.

The taxpayer accepts and undertakes to follow the amortisation schedule, with the payment of:

  1. the first of the agreed instalments, no later than the deadline assigned with the amortisation schedule, which determines the activation of payment in instalments;
  2. the overdue instalments already overdue in relation to the months elapsed, if the payment of the first instalment is due after 15 days from the date of submission of the claim;
  3. the subsequent equal and consecutive instalments.

In addition to the regular payment of the agreed instalments, compliance in fulfilling the monthly or periodic contribution is required.

Short-form instalment plan

The requirement of compliance may be maintained by submitting the request to access a short-form instalment plan:

  1. for a period of three months in the case of employers and customers;
  2. for one quarterly instalment for self-employed workers.

The duration may be up to a maximum of six instalments.

In the event of non-compliance, both principal and short-form instalments will be revoked and the residual credit will be entered in the debit notice delivered to the Collection Agent for the recovery together with any unpaid current contribution.

Early settlement of debt

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

HOW CAN I CLAIM?

The claim must be submitted to INPS online using the dedicated services.

In the case of debts relating to Schemes other than that which is concerned in the online claim, it is also necessary to attach the SC18 form.

Relevant legislation

  1. Article 2, paragraph 11, Decree-Law no. 338 of 9 October 1989, converted by Law no. 389 of 7 December 1989;
  2. Article 116, paragraph 17, Law no. 388 of 23 December 2000;
  3. INPS circular No. 108 of 12 July 2013;
  4. Presidential decisions no. 229 of 14 December 2012 and no. 113 of 9 May 2013;
  5. message no. 11532 of 17 July 2013;
  6. message no. 2312 of 24 May 2016.

Processing times of the decision

The ordinary deadline for issuing the decisions is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.

The Regulations governing the Instalment Payments of contributory debts during the administrative phase define the management phases for the claim, setting a deadline of 15 days from the date of submission of the claim for the completion of the procedure.

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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