INPS: new rules on the payment by instalments of social security contribution debts – up to 60 instalments

With INPS Circular No. 60 of 21 May 2026, the Institute provided operational instructions on the new Regulation governing the payment by instalments of social security contribution debts and related statutory charges, approved by the Board of Directors.

The rules, implementing Article 23 of Law No. 203/2024 and the Interministerial Decree of 24 October 2025, introduce a more flexible instalment system for debts not yet entrusted for collection, enabling taxpayers in temporary economic and financial difficulty to regularise their position.

In particular, it is possible to obtain:

• up to 36 monthly instalments for debts of up to EUR 500,000;
• up to 60 monthly instalments for higher amounts.

The main changes include the simplification of procedures (prior ministerial authorisation is no longer required for longer instalment plans) and the definition of uniform criteria for assessing applications, with responsibility assigned to INPS local offices.

The new rules apply to applications submitted from 21 May 2026 and are also extended, on more favourable terms, to instalment plans already in place, for which it is possible to request a recalculation of the repayment schedule.