With decision no. 106/2010 issued by its Special Commissioner, INPS declared that debtors are no longer required to pay 1/12 of the debt amount upon submitting the request for a social security payables payment plan and the payment plan may include the portion of the contribution withheld from employees but not paid to INPS by the employer. Rather, if the tax bill has already been issued, request for a payment plan should not be submitted to INPS but rather, directly to the relevant collection agency.
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