People interested in deferring payment of their social security debts and accessories of law can now use a new function in the Social Security Drawer of the Taxpayer (Cassetto Previdenziale del Contribuente). This portal allows the creation of a new Smart Task called “Deferral Request”. The National Institute of Social Security (INPS) has given specific instructions for submitting this application and the commitment to deferred payment of contributions.
To access this function, users must log in via the thematic area “Access to services for companies and consultants” with their digital identity (SPID, CIE, CNS or eIDAS). Then, under the “Taxpayer’s Social Security Drawer”, they can find the function that allows the creation of a new Smart Task called “Deferral Request”.
Data entry for the deferral application is guided within the Smart Task and can differ depending on the selected contribution management scheme. In every case, it is necessary to fill out and attach one of the following editable .pdf forms:
– SC106 – “Application and commitment to deferred payment of administrative contributions”, for all managed contribution schemes by INPS except domestic workers;
– SC80 – “Domestic employment relationship – Application and Commitment for deferred payment of contributions in the administrative phase”, exclusively for domestic workers.
INPS reminds us that the outcome of the application will be available in the “Taxpayer’s Social Security Drawer”, under “Contacts” > “Bidirectional Com”.
In terms of a possibility to request a redetermination of the number of instalments as provided by Article 3, paragraph 2, of the Ministerial Decree 24 October 2025, inside the “Taxpayer’s Social Security Drawer”, a new “Bidirectional Com” request should be created. This should be done by first selecting the relevant contributory position and filling the required fields.
Specifically:
– in the subject, the option “Credit Recovery” > “Administrative Deferral” must be selected;
– in the free content text, the date of the current deferral application, the new number of instalments requested, and the involved management schemes should be included.
