The Italian Workers’ Compensation Authority (INAIL), under the provisions of the employment statute (INAIL, circular 8 May 2026, no. 19), issued operative instructions regarding the new rules for the installment payment of debts for premiums and accessories not subject to collection orders.
The law 203/2024, specifically article 23(1), introduced a new clause, 11-bis, to the article 2 of D.L. no. 338/1989. This allows INPS (Italian National Social Security Institute) and INAIL to grant installment payments for debts regarding contributions, premiums and related accessories not entrusted to collection agents, up to a maximum of 60 monthly installments, in cases defined by ministerial decree with requirements, criteria and methods set by their respective Boards of Directors.
Moreover, the second clause of the same article 23 of the employment statute provided that from 1st January 2025, clause 17 of article 116 of law no. 388/2000 no longer applies to the two mentioned institutes.
Additionally, with the ministerial decree of 24 October 2025, two types of installment payments were identified, both subject to the declaration by the employer of a temporary situation of objective economic-financial difficulty:
– for amounts up to 500,000 euros, there is the possibility of a payment plan of up to 36 monthly installments,
– for amounts over 500,000 euros, a payment plan of up to 60 monthly installments is allowed.
Finally, with the resolution of the INAIL Board of Directors no. 2/2026, supplemented by resolution no. 57/2026, the rules for installment payments of debts for insurance premiums and accessories not subject to collection orders have been updated to comply with the referenced legal innovations.
INAIL, through this circular, identified the payable debts, responsibilities regarding the granting, cancellation, and revocation of installment payments, as well as the modalities for the submission of applications. The document also outlines the conditions for the granting of installment payments, with issuance of the corresponding repayment plan, and governs cases of rejection, cancellation, and revocation.
Thus, the previous provisions on the matter by the Institute are repealed. The new regulations come into effect from May 8, 2026 and apply to applications submitted after this date. In accordance with the provisions of the ministerial decree, applications submitted between the coming into force of the rule (January 12, 2025) and the publication of the circular may be subject to re-determination of the number of installments, at the debtor’s request.
