Clearly, at the outset, we know that INPS contributions constitute a pension fund which, sooner or later, we will begin to benefit from, therefore paying them falls within our specific interest. However, it may happen that due to a momentary economic difficulty or due to forgetfulness, certain installments are not paid. So, at this point, we ask ourselves: “what happens if you don’t pay INPS contributions? Generally, the INPS it is an institution that is very attentive to the collection of contributions, therefore, a non-payment is reported within a maximum of two years. On that occasion, the institute will impose financial penalties in addition to the payment of the sum due. So that, in case of non-payment, the institution will send a payment notice, including the amount not paid, penalties and interest. The latter represent the lower part of the debt, as in two years it will be a small sum.
More than anything else, what weighs is the penalty, which depends on the amount of non-payment. After the notice, if the taxpayer fails to pay the amount due, a tax notice will be notified. Remember, however, that such credit claims expire after 5 years, so if the entity remains inert for the entire indicated period, we will be able to oppose the occurrence prescription. This, except in the intermediate period, no other notifications take place, which reset the term indicated.
What to do in case of non-payment to comply. Request for extension
If, after the payment notice, before the tax notice is notified, you want to comply with the payments, it is better to ask for a deferral. In fact, in the event of economic difficulties, INPS will grant an extension by means of installments. Therefore, the backlog contributions can be paid in 20 installments for amounts exceeding 5,000 euros and in 6 quarterly installments for amounts less than 5,000 euros. In case of delay, however, further interest will be due.
Second possibility: active repentance
If you want to heal your position, you can also have recourse to the institute of active repentance. What’s it about? Well, it is a question of communicating to INPS one’s forgetfulness and proceeding with the amnesty of the debt position. In this case, however, it will be necessary to bear the cost of a penalty, calculated based on the number of days of delay and the amount of non-payment. The penalties are calculated as follows:
1) if the unpaid contributions are paid within 14 days from the delay in payment, it will amount to 0.1% of the amount;
2) Instead, it will amount to 1.5%, in case of payment with a delay of one month;
3) after one month but within 90 days, the penalties due they will be calculated at 1.6%;
4) if, then, the non-payment concerns older contributions, where the delay has gone beyond 90 days but within one year, the penalty will be 3.75%.
5) if repentance intervened within 2 years from the expiry, the fine will amount to 4.2%. Finally, once the 2 years have elapsed, the penalty will be equal to 5% of the amount due. In conclusion, we have seen what happens if the INPS contributions are not paid: the penalties are heavy, while the interest rate currently applied is 0.2%.
Third chance: amnesties and amnesties
If pending the recovery procedure, the taxpayer is fortunate that the Government introduces amnesties or amnesties, a second path will open up for him. In this case, the amnesty will not cancel the debt but only the penalties or, sometimes, it will simply offer a reduced payment. Ultimately, everything varies according to the type of social security amnesty introduced.