In Resolution No. 12/E dated March 18, 2020 (replaced by March 19, 2020 due to a typo), the Internal Revenue Service provided initial clarifications on the suspension of tax and contribution payments following the epidemiological emergency from COVID-19.
As stipulated in the so-called Cure Italy decree, Decree Law No. 18/2020 the deadline for payments to public administrations, including those related to social security and welfare contributions and compulsory insurance premiums, due on March 16, are extended to March 20, 2020.
At the same time, the suspension of payments was extended until March 31, 2020 for individuals with revenues or compensation not exceeding 2 million euros in the 2019 tax year.
With reference to these individuals most recently, from INPS in News No. 37/2020 reiterated that "An employer or principal who suspends the payment of contributions, but at the same time withholds the employee's share, is obliged to pay the latter at the ordinary legal deadlines for payment," in order not to incur the crime of embezzlement.