News n.31/2024
With News No. 90 of Oct. 04, 2024, Inps provides guidance on changes to the penalty regime, introduced by Decree-Law No. 19 of March 02, 2024 on: "Additional urgent provisions for the implementation of the National Recovery and Resilience Plan (NRP)" subsequently converted, with amendments, by Law No. 56 of April 29, 2024 and effective as of September 1, 2024.
These innovations, governed by Article 30 of the aforementioned Decree-Law, aim to encourage voluntary regularization of contributions by companies, simplify communication with the Social Security Institute and strengthen the penalty system for those who fail to meet their contribution obligations.
Below we summarize these changes and their impacts for companies, which differ depending on whether one is faced with a contribution omission or a contribution evasion.
Contribution Omission
Contribution omission provided for in Article 116, paragraph 8 (a) of Law No. 388/2000, occurs in case of non-payment or delayed payment of contributions or premiums, the amount of which is detectable from the mandatory reports and/or registrations submitted by the legal deadline.
Law No. 19/2024 amended the regime of civil penalties related to the non-payment or late payment of social security contributions, providing, at the close of the rule, that "if the payment of contributions or premiums is made within one hundred and twenty days, in one lump sum, spontaneously before disputes or requests by the taxing entities, the surcharge does not apply."
Therefore, without prejudice to the ordinary measure of the civil penalty equal to the official reference rate, increased by 5.5 points per year, up to a maximum of 40 percent of the amount due, in order to encourage compliance, the legislature has introduced a facilitating measure according to which, if the payment is made, in a single solution, within 120 days of the legal due date, in a spontaneous manner, the 5.5-point increase in the official reference rate does not apply. The payment is to be understood as "in one lump sum" even if it is made by multiple payments made on different dates, but within the limit of 120 days from the legal due date, and provided that the total amount paid corresponds to the entire contribution due. Otherwise, the facilitated measure cannot be applied in the case of payment in installments, as the legislature did not provide for this option.