De Luca & Partners

INAIL: social security contribution irregularity after the regularization request only (Italia Oggi, June 19, 2012, page 25)

INAIL, with note No. 3760/2012, has clarified that the social security contribution irregularity for the obtainment of the so called “DURC” cannot be declared if the company was not primarily invited to the regularization, giving a period of 15 days. In fact, the abovementioned regularization request is an integral part of the administrative procedure and, as such, cannot be omitted without invalidating the legality and legitimacy of the resulting certificate of social security contribution regularity (“DURC”) issued.
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