Arlati Ghislandi
newsletter
OCTOBER 2017
Arlati Ghislandi
Regulation and practiceDownload PDF
Failure to pay social contribution withholdings
The National Labor Inspectorate has clarified that - for the purpose of determining the yearly cap of € 10,000, in excess of which failure to pay social contribution withholdings may have criminal implications for the employer – inspectors must check for failure to pay social contribution withholdings for the period between the deadline set for the first payment of social contribution (January, expiring on February 16) and the last (December, expiring on January 16 of the following year).