On Diritto24, our Luca Barbieri and Arturo Visconti examine the new INPS circular message on social contribution paid in excess of contribution cap
“… INPS has finally clarified the correct interpretation on the limitation period to be applied for the request of reimbursement of social contribution calculated and paid on actual gross salary, without considering the social contribution cap.
… contribution actually paid in excess is not useful towards the calculation of pension and is returned to the employer, upon formal request, as unduly paid”.
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