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With Circular No. 26 dated April 7, 2025, INAIL provided crucial clarifications on the prescription of insurance premiums and inspection activities, a key topic for employers and industry professionals. The document precisely outlines the terms within which the Institute may act to recover credits, offering practical guidance to navigate complex regulations and judicial rulings.
Prescription Terms: Between Law and Jurisprudence
The prescription rules for INAIL premiums are rooted in two main legislative sources. On one hand, Article 112, paragraph 2 of Presidential Decree No. 1124/1965 establishes a one-year term for recovering unpaid premiums. On the other hand, Article 3, paragraph 9, letter b) of Law No. 335/1995 provides a five-year period for social security contributions.
This apparent contradiction was resolved by the Italian Supreme Court (Corte di Cassazione) with Joint Chambers Decision No. 916/1996, establishing the longer term of five years as applicable, both for assessment and credit recovery. This solution ensures greater legal certainty and uniformity in the Institute’s actions.
When Does the Prescription Period Begin?
One of the most delicate aspects concerns precisely the commencement of the prescription period. According to consolidated interpretations, the prescription begins on February 17 of each year, the day following the due date for the advance premium payment. However, this rule admits significant exceptions.
For instance, if the employer deliberately conceals the existence of the debt—such as by providing false documentation or withholding information during assessments—the prescription does not start until INAIL discovers the deception. This exception is grounded in Article 2941, no. 8 of the Italian Civil Code, providing significant protection to INAIL.
How is Prescription Interrupted?
To interrupt the prescription period, INAIL must carry out formal and unequivocal acts. The most significant among these is undoubtedly the notification of an assessment report, provided it includes a precise payment request and a quantification of the credit. Conversely, preliminary or interim reports—such as those drafted during initial inspections—do not interrupt prescription as they lack the necessary elements to precisely identify the amount owed.
A formal notice of default addressed to the debtor can also interrupt the prescription, provided INAIL’s intention to assert its rights is clear. If this formality is observed, the Institute can preserve its claims even beyond the five-year term.
Inspection Activities: What Do INAIL Inspectors Check?
INAIL inspections are intended to verify several critical aspects, including:
- Correct reporting of insured workers;
- Accuracy of taxable wages;
- Application of the appropriate risk level;
- Potential use of contribution incentives.
Assessments may be selective, focusing on a specific department or period, or comprehensive, covering the entire business operation. In any case, the final inspection report must clearly describe identified irregularities to allow employers to defend themselves adequately.
The Impact of COVID-19 on Prescription Terms
The COVID-19 pandemic led to the suspension of prescription terms on two occasions:
- From February 23 to June 30, 2020 (129 days);
- From December 31, 2020, to June 30, 2021 (182 days).
This extraordinary measure enabled INAIL to continue credit recovery activities despite pandemic-related difficulties. From July 1, 2021, terms resumed their normal course, reinstating regular inspection timelines.
Conclusions: Protecting Yourself Against INAIL Inspections
In light of the updates introduced by Circular No. 26/2025, employers must pay close attention to contribution obligations, carefully preserving all documentation necessary to prove compliance. In case of disputes, proper document management and timely legal advice can significantly mitigate risks, preventing penalties and unwanted recovery actions.
For further details, consulting a specialized professional is recommended, to effectively navigate regulatory complexities and identify optimal defensive strategies.
