Regulation_and

Social contribution and clarifications on limitation period

With circular message no. 124 of 20 September 2019, INPS, considering prevalent case law on limitation period upon social contribution due by employers, provides instructions for the management of INPS credit.

INL: expired credits – 5-year limitation period

INL, with note no. 7722 of 4 September 2019, provided clarifications on the expiration of credits.
Payment order is to be considered an administrative act and, as such, may not possess the efficacy of a court ruling. Such an order may not, therefore, be subject to a 10-year limitation period (rather than the ordinary 5-year term) pursuant to art. 2953 c.c., since said regulation is only applicable in execution of a definitive court ruling.

Fixed-term contract: when a further signature may be allowed

With note no. 8120 of 17 September 2019, INL specified that signature of a further fixed-term contract with the assistance of the Labor authority, pursuant to art. 19, par. 3, Legislative Decree no. 81/2015, is not allowed without specification of the reasons for such a new contract, or without respecting terms set by art. 21, par. 2, Legislative Decree no. 81/2015.






	PREVINDAI: 3rd quarter social contribution declaration available online With message 23 September 2019, PREVINDAI informed that the declaration for the 3rd quarter of 2019 is available online. Criminal conviction decree and reimbursement of administrative penalties With note 17 September 2019, no. 8119, INL confirmed that, as per prevalent case law, payment of an administrative penalty after deadline, followed by a criminal fine, does not result in the extinction of criminal liability. NCBA for the Tertiary sector (Confcommercio): amendments to minimum salary On 10 September 2019, an agreement was signed introducing very small amendments to minimum salary pursuant to the NCBA for the tertiary sector. Social contribution and clarifications on limitation period With circular message no. 124 of 20 September 2019, INPS, considering prevalent case law on limitation period upon social contribution due by employers, provides instructions for the management of INPS credit. INL: expired credits – 5-year limitation period INL, with note no. 7722 of 4 September 2019, provided clarifications on the expiration of credits. Payment order is to be considered an administrative act and, as such, may not possess the efficacy of a court ruling. Such an order may not, therefore, be subject to a 10-year limitation period (rather than the ordinary 5-year term) pursuant to art. 2953 c.c., since said regulation is only applicable in execution of a definitive court ruling. Fixed-term contract: when a further signature may be allowed With note no. 8120 of 17 September 2019, INL specified that signature of a further fixed-term contract with the assistance of the Labor authority, pursuant to art. 19, par. 3, Legislative Decree no. 81/2015, is not allowed without specification of the reasons for such a new contract, or without respecting terms set by art. 21, par. 2, Legislative Decree no. 81/2015.