From January 1, 2026, the ordinary advance and adjustment system for benefits other than sickness protection will be applied (INPS, message November 10, 2025, no. 3368). This announcement comes from INPS, who stated that as of January 1, 2026, the optional application of the ordinary advance and adjustment system for benefits other than sickness protection will also apply to workers in the maritime and civil aviation sectors.
Particularly, Article 1 of D.L. n. 663/1979 lays down provisions for the payment of social security benefits stating, employees’ sickness and maternity allowances, along with benefits for blood and/or bone marrow donors are to be paid by their employers. The employer must then communicate this in the contributory declaration, setting the total amount of these treatments against those contributions and other sums due to INPS. The regulations also cover the reimbursement to the employer in cases where, from the contributory declaration, a possible credit balance arises due to the lack of sums due as contributions.
Compared to what was outlined in the previous INPS circular n. 173/2015, the processes under discussion have been affected by a procedure of integration into standard flows, in line with achieving equal methods of distribution such as those already in use for the general population of INPS policyholders. This led to the removal of the choice of the ordinary advance and adjustment system for benefits other than sickness protection, given the non-existence of sector-specific provisions for the protections outlined in circular no. 173/2015.
From January 1, 2026 onward, this optional choice is considered eliminated, with the following application of the ordinary advance and adjustment system for benefits other than those provided for sickness protection, including workers in the maritime and civil aviation sectors.
Guidelines for employers have been outlined. The contributory positions characterized with a Contributory Statistical Code (CSC) 1.15.02 and CA “2N” and with CSC 1.21.01, 1.15.04, 1.15.04, and CA “2X”, must process the balance of benefits other than sickness advanced to their employees. Particularly, for maritime workers, the balance of the benefits advanced only concerns workers in a continuous employment relationship, and also maritime workers in relation to whom the protected event occurs during the employment relationship.
Directions for other types of workers are also specified. For the Uniemens flow exposure of the events and balance relating to the advanced benefits, employers must follow the operational methods laid out in the circulars and messages listed in the Attachment no. 1 to the message in question.
