The decree of the Ministry of Labor and Social Policies, announced in the Official Gazette on November 29, 2025, introduces the application of the provision established by Article 23, paragraph 1, of Law no. 203/2024 on the phased payment of contributory debts (DM 24 October 2025).
This provision, by modifying Article 2 of DL no. 338/1989, allows, from the 1st of January 2025, INPS and INAIL to authorize the installment payment of debts related to contributions, premiums, and accessories of law owed to them, up to a maximum of sixty monthly installments. This development unfolds in cases defined by a decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance.
The implementing ministerial decree, adopted on October 24, 2025, and published in the Official Gazette on November 29, 2025, declares the staggered payment of debts can be granted for a maximum number of monthly installments that varies based on the debt’s amount. Hence, in the following cases:
– Temporarily declared situation of objective economic-financial difficulty in payment of amounts up to 500,000 euros for a maximum of 36 monthly installments;
– Temporarily declared situation of objective economic-financial difficulty in payment of amounts from 500,001 euros for a maximum of 60 monthly installments.
The institutes can also grant a second rescheduling in the case of an already ongoing rescheduling plan.
The boards of directors of INPS and INAIL will determine the requirements, criteria, and modalities, including access and payment of deferral within sixty days from the publication date of the decree. Such requirements are aimed at attesting the economic-financial difficulty and must be finalized to secure the collection of granted installments, subject to the regular fulfillment of monthly and periodic legal deadlines.
The modes of application presentation, exclusively by electronic means; the criteria based on which to define the number of installments granted; and the mode in which the granted installment payment must be made to verify the debtor’s solvency, will also be established by the boards. They will also identify the cases for revocation of the deferral provision.
The provisions of the regulatory acts deliberated by the administrative council of INPS and INAIL will apply to installment applications submitted starting from the thirtieth day following the adoption of each act.
Applications for installments submitted, from 12 January 2025, under Article 2, paragraph 11-bis, of the DL n. 338/1989, can be subject to a redetermination of the number of installments granted, upon request of the debtor within the deadline referred to in paragraph 1, through online services to INPS and INAIL, respecting the conditions set in paragraph 1 of Article 2 of the decree in question.
