[ad_1]
Contributions suspended by COVID-19: the membership application deadline has been extended as announced by INPS in message no. 3331 of September 14.
The INPS does it a few days before another deadline scheduled for today. 16 of September and that is to say, for the single payment, or even the first tranche of the expected suspended contributions.
We remind you that we refer to the resumption of payments of social security contributions, as well as of compulsory insurance premiums, after the suspension introduced by the Cura Italia decree and extended by the Liquidity and Relaunch decree.
With message no. 2871 of July 20, 2020 INPS had communicated the payment conditions, in installments or even in a single solution, for CIF, artisans and merchants, set for September 16.
With the last message, that of September 14, the INPS introduces the extension of the deadline for submitting the application to notify the Institute of the payment of the suspended fees for the months of March, April me May 2020 to September 30th.
Let’s see what the INPS message says, remembering first what is the reference standard or theArticle 97 of the August decree which highlights the date of September 16.
Suspended COVID-19 Contributions – Deadline September 16
Payment of suspended COVID-19 contributions is due on September 16. In particular, as of today, in accordance with the provisions of article 97 of the August decree, the suspended fees for the March, April and May 2020 monthly payments must be paid if in a single solution or to the extent of the first expected installment.
In particular theArticle 97 in paragraph 1 of decree no. 104/2020 establishes that payments of contributions suspended due to the COVID-19 emergency may be made, without the application of penalties and interest, for an amount equal to 50% of the sums subject to suspension. Payment can be made in two ways:
- in a lump sum before today September 16, 2020;
- through installments up to a maximum of four monthly installments of the same amount with the first installment always until today, September 16.
The remaining 50% of suspended contributions for COVID-19 it can be paid, without the application of penalties and interest, always through installments up to a maximum of 24 monthly installments of the same amount with the first installment to be paid before January 16, 2021.
The date of September 16 is, therefore, for the lump sum payment of the suspended contributions or the first installment of 50% of the same. The date of September 16 was initially established to send the communication of adhesion to the INPS the suspension of contributions for COVID-19.
Now this term has been postponed to September 30 without prejudice to having to make the payment before today September 16 according to the options described above.
Suspended COVID-19 Contributions – Application Deadline September 30
Whoever wants to communicate the suspension of contributions due to COVID-19 must send the application to the INPS before September 30 according to message 3331 of September 14. Says the same:
“Follow the messages no. 2871 of July 20, 2020 and no. 3274 of September 9, 2020 to communicate that the request for suspension of payment of the contributions in question, also useful for the purposes of initiating installment payments in accordance with the procedures referred to in article 97 of the Decree-Law of August 14, 2020, n. 104, it can be broadcast until September 30, 2020. “
The communication of adherence to the suspension of contributions with a request to send before September 30 is always made through the model F24 according to the message of July 20. The codes to be included in the model are also presented in the same message.
To contact the request before September 30 for the suspension of contributions and find the preloaded form F24, artisans and merchants should proceed on the INPS website as follows:
- access the pension fund for artisans and merchants;
- go to section Insurance position;
- extensions: “Form F24 Covid19”.
Here it is possible download preloaded form F24 It will be sent before September 30 to the INPS.
