The Italian National Institute for Social Security (INPS), in its message of 4th February 2026, has released a simplified process to assist foreign entities temporarily operating in Italy, specifically associated with the 2026 Winter Olympic and Paralympic Games held in Milan-Cortina.
This procedural measure aims to facilitate administrative simplification and provide convenience to foreign entities operating temporarily in Italy regarding the issuance of the certificate for “contribution exemption” (referred to in Articles 6,9 and 10 of the Italian law D.Lgs. Capo provvisorio dello Stato n. 708/1947).
Regardless of their obligation to fulfil national contribution duties, foreign companies and social institutions operating in Italy are required to possess this certificate. This includes self-employed entertainment workers employed in the categories 1 to 14 of Article 3 of the same law, originating from European Union member states or countries that have social security agreements and possess specific exemption documents (e.g., PDA1 module, secondment /insurance coverage certificate, etc.), even in the absence of Italian IVS contribution duties.
The certificate for “contribution exemption” is therefore also necessary for companies that employ workers in Italy without contribution obligations. To ensure timely application and compliance with the regulatory framework, INPS has set up a streamlined procedure for issuing the certificate to foreign companies not operating in Italy; without a tax code or contribution position.
This issuance will be in effect only for the period from 6th February to 15th March 2026, and for the locations of the Olympic event, favouring foreign companies employing show-business workers.
Regular procedures still apply to Italian and foreign employers/clients required to request the regular suitability certificate, as well as to Italian and foreign employers/clients with a tax code and an associated INPS insurance number.
Companies can request the “contribution exemption” certificate by email by filling out a specific form attached to the message (Appendix 1), providing necessary company and worker(s) information. They also need to attach the relevant exemption documentation (PDA1 form or secondment/ insurance coverage certificate) for each employee.
The request for this certificate or reports of any changes to the data in the certificate should be submitted within five days of contract signing and definitely before the beginning of work performance.
The validity of the “contribution exemption” suitability certificate lasts for the entire duration of the Olympic event (from 6th February to 15th March 2026).
The certificate is issued by email.
