Order No. 11218 of 2024: Clarifications on the Prescription of INAIL Contributions

The order No. 11218 of April 26, 2024, issued by the Court of Cassation, focuses on the issue of the prescription of INAIL contributions, establishing the terms of commencement and the implications for employers and workers. In this article, we analyze the content of the ruling and the regulations governing it, to clarify the rights and responsibilities of the parties involved.

The Regulatory Context

The ruling is based on Article 3, paragraph 9, of Law No. 335 of 1995, which establishes a five-year prescription period for INAIL contributions. In particular, the Court reiterated that:

Five-year prescription under Article 3, paragraph 9, of Law No. 335 of 1995 - Commencement - Foundation. INAIL contributions are prescribed in five years under Article 3, paragraph 9, of Law No. 335 of 1995, with the commencement of the term for the first installment starting from the beginning of the work and, for subsequent installments, from February 16 of each year, pursuant to Articles 28 and 44 of Presidential Decree No. 1124 of 1965, given that on the aforementioned date the employer must calculate the advance premium for the current year, based on the actual wages of the previous year and the related adjustment.

This principle is of fundamental importance, as it clearly defines when the prescription period begins. It is crucial for employers to know that, for the first installment, the commencement starts from the beginning of the work, while for subsequent installments, it refers to February 16 of each year.

Implications for Employers and Workers

The Court's decision has several practical consequences:

  • Clarity in payment planning: employers can better organize the payment of INAIL contributions, knowing exactly when the prescription begins.
  • Protection of workers' rights: this clarification allows workers to be aware of their rights regarding social security contributions.
  • Risks of incurring penalties: employers must pay attention to deadlines to avoid legal issues due to prescription.

Furthermore, it is important to note that prescription is not just a technical concept, but has a direct impact on the economic and social security rights of workers, making it essential to understand the relevant regulations.

Conclusions

In conclusion, Order No. 11218 of the Court of Cassation of 2024 represents a significant step in defining the prescription of INAIL contributions. The clarity provided by the ruling not only helps to prevent legal disputes but also ensures that workers' rights are protected. It is essential that both employers and workers are informed about these aspects to better manage their responsibilities and rights.

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