The Decree Law (D.L.) 202/2024 has moved the inapplicability deadline to 31 December 2025, according to the Italian National Social Security Institute’s statement on 10 January 2025. This refers to the statute of limitation on social security contributions set out in section 10-bis of Article 3 of Law no. 335/1995 for public administrations.
This extension is made explicit in Article 1, paragraph 2, letter a) of the Thousand Extensions Decree 2025 (D.L. 202/2024). Moreover, also, per Article 1, paragraph 2, letter b) of the same decree, the deadline (again until 31 December 2025), laid down in paragraph 10-ter of Article 3 of Law no. 335/1995, by which Public Administrations (PAs) are required to declare and fulfil obligations relating to mandatory social security and welfare contributions due to the Separate Management under Article 2, paragraphs 26 of the same law, on sums paid for coordinated and continuous collaboration relationships and similar figures, has been deferred as well.
The sanction regime’s inapplicability is also covered by the Thousand Extensions Decree 2025. With the same decree (Article 1, paragraph 3), an amendment was made to Article 9, paragraph 4 of the D.L. n. 228/2021, which extended until 31 December 2025 (from 31 December 2024) the civil penalty exemption related to Article 116, paragraphs 8 and 9 of Law no. 388/2000. Hence, public administrations fulfilling, even in instalments, the obligations laid down in paragraphs 10-bis and 10-ter of Article 3 of Law no. 335/1995 by the end of 2025 are exempt from the corresponding civil sanctions.
