The Institute expands its repayment plans for businesses and taxpayers in difficulty: up to 60 installments to get in compliance without discounts on interest and contributions. The novelty can also save Durc, public procurement and incentives
More time to get up to date with social security contributions, but without any amnesty. INPS has given the green light to the possibility of paying contributory debts in installments. The most important news concerns the repayment plan: installments can last up to 60 months, compared to the previous maximum limit of 24. The objective is twofold: to help businesses and taxpayers in temporary economic difficulty to regularize their position and, at the same time, make the recovery of social security credits more effective.
How the new INPS installment works works: 36 or 60 installments based on the debt
The new regulation introduces a clear distinction based on the amount owed. For contributory debts up to 500 thousand eurosINPS can grant an extension of up to one maximum of 36 monthly installments. For debts exceeding 500 thousand eurosHowever, the repayment plan may arrive up to 60 monthly installments. This is therefore a change compared to the previous system, which normally allowed a maximum of 24 installments and required more complex procedures to obtain longer extensions. The mechanism now becomes structural and is managed directly by INPS through uniform criteria. The measure affects debts not yet entrusted to the collection agency. Both debts deriving from contribution omissions and those emerging from inspections, compliance communications or checks carried out by INPS can be included. It also includes sums due as civil penalties and, in some specific cases, also social security and welfare withholdings made on workers’ wages.
Contribution debts with the new rules no discount on the debt
A flexibility is introduced that does not suspend contribution obligations. It is not an amnesty and there is no reduction in the amounts due. The taxpayer will have to pay the debt in full, including penalties and deferral interest applied at the current rate. To obtain the repayment plan, it is necessary to declare a temporary and objective situation of economic and financial difficulty. A central aspect concerns the regularity of future payments. During the entire duration of the deferral, the debtor must continue to regularly pay the current contributions at the respective deadlines. Failure to pay subsequent installments or contributions may in fact cause the benefit to lapse.
Online application and quick turnaround times: how to request the deferral of contribution credits
The request for installment payments must be submitted exclusively online through the “taxpayer’s social security drawer” on the INPS website, also through an authorized intermediary. The application must include all contributory debts in the administrative phase accrued towards INPS management and must be forwarded to the territorially competent structure. Once the request has been sent, the procedure must be completed within 20 days. The plan is considered active only with the payment of the first installment within the deadlines indicated by the Institute. If the first installment is not paid or is only partially paid, the procedure is cancelled and those debts cannot be the subject of a new request for extension. Delays in subsequent payments can also have serious consequences. In fact, in the event of non-compliance, INPS can revoke the installment payment and transfer the remaining credit to the collection agent via debit notice.
The Durc knot: why the new installment plan can save businesses and contracts
The reform also has important effects on the Durc, which is essential for participating in public tenders, obtaining incentives and working in procurement. For many companies, especially those linked to the public administration, paying off the debt means avoiding blocking the activity. The Durc certifies regularity towards INPS, Inail and building funds and is valid for 120 days. The new deferral can therefore help companies not to lose public orders and contributions.
The success of the reform will depend on the speed of the investigations and checks on the real economic difficulties of taxpayers. The aim is to help those who want to get in compliance without transforming the installment plan into a permanent postponement of payments.
