INPS, with message No. 11019/2012, stated that the renewal agreements have not to be registered at the Labor Local Direction (so called “DTL”) for the recognition of the social security contribution reduction applicable on the amounts provided for by the second level contracts. In fact, if the agreement simply postpones the deadline originally determined, without any renegotiation of the amounts and/or of the parameters for the calculation of the payments provided for by the second level contracts, it cannot be considered as a new agreement and, therefore, it is not necessary its registration at the so called DTL.
