Presidential Legislative Decree no. 2/19, of 11 March 2019, sets out for the first time the legal regime governing the regularization and collection of Social Security debts.

The new regime establishes procedures for voluntary or coercive payment of debts of any kind to Social Security. Also defined is the possibility of payment of debts up to a limit of 60 (sixty) monthly instalments, and the execution of agreements for the regularization of debts with the National Institute for Social Security, as well as alternative ways of paying off such debts.

The statute will enter into force on 11 June 2019. During the period of 180 (one-hundred and eighty) days after it enters into force, taxpayers will have at their disposal an exceptional regime for the regularization of debts entailing exemption from late payment interest and the expiry or extinction of infringement proceedings and fines related to the relevant debts. For this purpose, the debt should be declared in the monthly salary payment forms filed electronically.

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