Self-Liquidation 2024-2025: The ‘Calculation Basis Communication’ is Available

Since December 3, 2024, an online service has been made available on the website of the National Institute for Insurance against Occupational Accidents (INAIL). INAIL has announced that from December 3, an online service related to the Communication of Calculation Bases for self-assessment for the year 2024/2025 is available in the ‘Company File – View Communications’ section on its institutional website.

Employers and other insurance parties obligated for self-assessment, as well as intermediaries for delegated company codes, can access this service. In instances where there are multiple calculation bases due to variation and “re-registration” by the headquarters, the notifications are listed by processing date in descending order, such that the most recent is positioned at the beginning of the list.

The online services ‘View Calculation Bases’ and ‘Request Calculation Bases’ have been available from December 3, 2024, in the online services on the institutional website. This online service again allows for the acquisition of the calculation bases file in .pdf format, .txt format, and .json version. Starting from December 10, 2024, the online service ‘View calculation elements’ dedicated to insured navigation positions (PAN) will also become available.

INAIL also reminds that for companies that ceased in the course of 2024 and have used the ‘Self-assessment for companies ceased’ functionality, having completed the obligations towards the Institute, the calculation bases are not available. For this purpose, specific notices have been provided in the online services and in the GRA web archive of the Institute.

In cases where company codes at the date of cessation were included in the lists of companies adhering to association agreements as per Law no. 311/1973, calculation bases will be available exclusively with the section dedicated to association contributions. In the event that at the opening of the online services of self-assessment 2024-2025, the system has not yet acquired the termination announcement of the activity, and therefore are not present.

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