In the circular number 26 given on 7th April 2025, INAIL (Italian Workers’ Compensation Authority) outlined the guidelines for inspection activity. These rules relate to the prescription of credits for premiums and accessories under its jurisdiction, in line with the firmly established legal guidelines. INAIL also recapitulated its ongoing operation instructions for surveillance in light of the changes introduced by D.L. n. 19/2024, ensuring uniform behaviour in carrying out inspection audits.
The rules concerning the prescription of INAIL’s claims against employers and other insurance subjects pertaining to insurance premiums are set by Article 112, paragraph 2 of D.P.R. n. 11241/1965 and Article 3, paragraph 9, letter b) of Law n. 335/1995. According to these provisions, the action to collect insurance premiums and generally the amounts owed by employers to the insurance institution is prescribed after five years from the day payment should have been executed.
The calculating of the prescription period takes into account the due date of the premium self-assessed payment set for the 16th of February and ignores the due date of the annual self-assessed premium wage statements to be submitted by the 28th of February since 2015.
The insurance inspection assessment verifies the insurance scope as defined by the note from the Central Insurance Relationship Directorate on 2nd February 2017, n. 2176, which is in line with Article 7, paragraph 2, the legislative decree n. 149/2015, amended by Article 31, paragraph 12, D.L. n. 19/2024. The aim of these changes is to rationalize and simplify the inspection activity, identifying a form of collaboration between the National Labour Inspectorate (INL) and INAIL, each maintaining their respective jurisdictions.
The inspection can be aimed at a particular object, territory (for instance, a specific insurance position), a job type, or a specific time frame. The insurance inspection findings, even when not accurately measuring the credit amount, can serve as an eligible act to interrupt the prescription and hold the employer in default, as long as the reasons for the credit claim and its elements can be determined by the employer.
