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Publication: 16 May 2018
What is it?
The suspension of fulfilments and payments of social security and welfare contributions and of premiums for compulsory insurance is scheduled until 30 September 2017.
It concerns the areas affected by seismic phenomena:
- of 24 August 2016;
- of 26 and 30 October 2016;
- of 18 January 2017.
The resumption of fulfilments and payments suspended in a single lump sum was extended until 31 January 2019 (first set for 31 May 2018) for the territories of the Regions affected by the seismic events:
- Abruzzo;
- Lazio;
- Marche;
- Umbria.
From 15 January 2020 and by 31 January 2020, the fulfilments and payments of the suspended contributions will recommence, to be settled in a lump sum or in up to a maximum of 120 monthly instalments, with payment of the first instalment by 15 January (Article 8(2) of Decree-Law no. 123 of 24 October 2019, converted, with amendments, into Law no. 156 of 12 December 2019 – message no. 78 of 13 January 2020 and no. 125 of 15 January 2020).
Those entitled must:
- pay the suspended contribution in a single payment
(without penalties and interest); - submit online claims for the payment in instalments of suspended contributions;
- pay the first instalment.
Who is it aimed at?
Suspension is aimed at:
- private employers (also domestic employers, of the agricultural sector, companies with a private legal nature with employees registered under public pension scheme);
- self-employed workers (artisans, traders, agricultural workers);
- members of the separate pension scheme (clients, freelance professionals, etc.).
How does it work?
The payment of social security and welfare contributions and premiums for compulsory insurance must be made (without penalties and interest) from January 2019 and by 31 January 2019 including in instalments, up to 60 monthly instalments of the same amount (Article 48(13) of Italian Legislative Decree 189/2016 and subsequent amendments and additions).
Tax and contribution benefits, relating to the establishment of the free zone in the municipalities of Central Italy affected by the seismic events, are granted to companies and self-employed employers exclusively for the 2017 and 2018 tax periods.
The offsetting of contribution benefits must be made with form F24.
Claim
Claims to pay in instalments must only be submitted online.
The ‘Suspended payment instalments plan: 2016-2017 earthquake’ service can be accessed with the relevant credentials by:
- the holder;
- the legal representative;
- authorised intermediaries.
Other information
Article 48(13) of Decree Law no. 189 of 17 October 2016, converted into Law no. 229 of 15 December 2016 and article 18-undecies(2) of Decree Law no. 8 of 9 February 2017 converted into Law no. 45 of 7 April 2017 provided for the suspension, in the areas affected by the seismic phenomena of 24 August 2016, 26 and 30 October 2016 and 18 January 2017, of the terms relating to the fulfilments and payments of social security and welfare contributions and premiums for compulsory insurance until 30 September 2017.
Article 1(1)(b) of Decree Law no. 55 of 29 May 2018, converted, with amendments, into Law no. 89 of 24 July 2018, contains further urgent measures in favour of the populations of the Abruzzo, Lazio, Marche and Umbria Regions affected by the seismic events.
Article 46(50) of 24 April 2017, converted with amendments into Law no. 96 of 21 June 2017, established the urban free zone for the municipalities of Central Italy affected by seismic events.
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.