The changes introduced by Article 29, paragraph 1 of Legislative Decree no. 19/2024 (INPS circular no. 150 of 16 December 2025) have amended Article 1 of Law no. 296/2006 (paragraph 1175 and introduction of paragraph 1175-bis). INPS has clarified the measures related to the use of regulatory and contributory benefits in labor and social legislation, the procedure for institutions to charge for omissions/evasions resulting from violations of regularisable contributory and insurance obligations, and contestation of violations that cannot be normalized, as well as the terms and measure of their recovery by employers.
The INPS has specified that the guidelines provided in its circular n. 119/1997 must be seen as updated both in relation to the requirement of compliance with National or Territorial Collective Agreements, and concerning the identification of contributory benefits referred to in paragraph 2 of Article 20 of Legislative Decree no. 375/ 1993.
The conditions for using regulatory and contributory benefits (Article 1, paragraph 1175, Law no. 296/2006) require the possession of DURC. The National Labor Inspection (INL) clarified that violations only result in the recovery of benefits enjoyed by the employer for workers for whom the violation has been ascertained and for the period in which it occurred.
The legislator explicitly stated that the benefits enjoyed by employers, requires the absence of violations in labor and social legislation, which include those relating to safeguarding working conditions, as well as health and safety at workplaces identified by decree of the Ministry of Labor and Social Policies.
Related to such violations, verification of the existence of sanctioning measures against the applicant for the benefit is made via the National Under-reporting Portal. The INPS will continue to refer to the list of cases outlined in Annex A of the 2015 FMSEPA decree.
Operational instructions for the existence of violations are checked via the National Under-reporting Portal. While waiting for the completion of the interaction to allow dialogue, the employer is required to self-certify to the Ispettorato, the non-commission of violations which, according to D.I. 30 January 2015, prevent the release of the DURC.
The implementation of the “VerbaliWeb” procedure will allow for, within the amount charged with the assessment notice, the recovery related to regulatory and contributory benefits in relation to the type of regularisable violations, for the application of the mitigating regime provided for by Article 1, paragraph 1175-bis of Law no. 296/2006.
