From 16 September social security and welfare contributions payments to INPS are resumed

The decrees issued during the emergency provided for the suspension of payments due in March, April, and May 2020. Employers included in certain categories outlined in the decrees could benefit from this suspension.

For any employers who benefited from the suspension, the deadline for payments was postponed to 16 September 2020.

Payment of the suspended social security contributions can be made in a single instalment or through an instalment plan.

Article 97 of Decree Law no. 104/2020 (the “August” Decree) allowed instalments for the payment of suspended sums, without applying sanctions or interest, based on the following:

• 50 per cent of the sum due in a single instalment by 16 September 2020, or, an instalment plan, up to a maximum of four equal monthly instalments, with payment of the first instalment by 16 September 2020.
• the remaining 50 per cent of the sums due can be paid in up to a maximum of twenty-four equal monthly instalments, with payment of the first instalment by 16 January 2021.