INPS in a July 20 message No. 2871 gives instructions on the resumption of payments of social security and welfare contributions and premiums for compulsory insurance against occupational accidents and diseases, which have been suspended under legal provisions, and also reminds of the payment deadlines.
To this end it distinguishes:
Companies with employees;
Artisans and traders;
Principals required to pay contributions to the Separate Management Fund.
Companies with employees
For suspended contributions related to companies with employees, payment must be made by next September 16 through form F-24, filling in the Inps section with use of the contribution code "DSOS" and exposing the company number followed by the same code used for credit recognition (N966 - N967 - N968 - N969 - N970 - N971 - N972 - N973).
In the case of using more than one suspension with the same return due date, several lines must be filled in Form F-24, one for each period under suspension, by separately valuing the corresponding codes.
If the companies benefiting from the contribution suspension have not fulfilled the obligations related to the transmission of the Uniemens report, it is reiterated, that the same must be fulfilled by September 16 (by July 31 for companies in the fluoriculture sector).
Artisans and traders
Given that the contributions due by artisans and traders to the deadline of May 18, 2020 (I quarter 2020) are affected by the suspension, the same must submit a special application for suspension using the procedure available on the website of Inps at the following path: "Benefits and Services" - "All Services" - "Accrual of contributions suspended epidemiological emergency Covid-19." The application must indicate the tax code of the company for which there is an obligation to register with the management and for which the verification of the existence of the requirements to be able to benefit from the contribution suspension (decrease in turnover or fees) must be carried out. The deadline for payment is September 16, 2020, in a single payment or in four installments in case of installments.