Starting from May, a notice for interested workers of the Separate Management (INPS, message May 19, 2025, n. 1561) will be provided. INPS has communicated that starting from May 2025, a notice will be sent to parasubordinate workers with a contribution obligation at Separate Management. The notice highlights that after the reports of compensation paid transmitted by the Uniemens flow by the clients, the annual maximum has been reached and therefore, the obligation to pay the relative contribution is no longer in place.
The notice, which is sent via “MyINPS”, invites workers to notify clients so as not to apply the social security contribution on subsequent compensation paid beyond the limit of the annual maximum. In cases where payments exceeding the annual maximum have been made, the notice advises that, starting from the following year and at the conclusion of the merit checks carried out on the Uniemens reports submitted and related to the same year (concerning taxable compensation and rates applied), the excess amounts paid will be made available, which can be claimed with a specific refund request.
To facilitate understanding of the amounts available, INPS will send specific communication to both the worker and the clients with the relevant data. Under the regime, the aforementioned communication will be sent to interested parties upon reaching the annual maximum.
