The INPS (National Institute for Social Security) in Italy has announced changes to the codes accepted in the “Type of company 2” (TD2) field, which plays a crucial role in the pension and welfare classification of agricultural employers. This directly impacts the determination of applicable contribution rates and thus the measure of the contribution obligation.
This announcement comes as part of activities aimed at simplifying social security and contribution compliance requirements. Specifically, the revision process showed that TD2 codes – 19, 39, 40, 43, and 44 – associated with classification of the company in the non-agricultural sector for INAIL contributions alone, were not only outdated but have also been improperly used in some cases, leading to the non-payment of mandatory contributions against work accidents and occupational diseases.
The INPS clarified that none of the cases coded in the aforementioned values relate to the derogatory regime provided by Law no. 240/1984. After consultation with INAIL, the institution announced that these codes are abolished because they are no longer in line with the general regime of the CAU.
Therefore, concerning Uniemens-PosAgri flows from the second quarter of 2026, from the start of the second transmission period of the same flows (May 1, 2026), the use of the abolished codes in the “TD2” field is no longer allowed for agricultural employers. If the said codes are entered, the reception system sends a warning message, notifying the user that the input codes are no longer usable.
For Uniemens-PosAgri flows relating to previous periods of the second quarter of 2026 exercise and bearing the abolished codes in the “TD2” field, INPS will carry out the rating by also including in the calculation the rates provided as a contribution for compulsory insurance against work accidents and occupational diseases.
Further instructions will be provided to INPS territorial structures for managing past periods in a subsequent message.
