INPS, with message no. 14490/2011, pointed out that the Government had removed the exemption provided for the employers which substitute the Institute in order to pay the sick employee, as in the case of Tertiary sector. In fact, Article 18, paragraph 16, point a) of the Law by Decree no. 98/2011 adds to Article 20 of Law by Decree no. 112/2008 the paragraph 1-bis, which imposes the obligation concerning the social security contribution for illness, as of May 1st, 2011, to the employers who, by law or by collective agreement, pays the sickness economic treatment instead of INPS. In the same message, INPS specifies that the same paragraph 16, point b), does not allow the claiming back of the social security contributions paid by employers up to the abovementioned date. In fact, as of that date, the employers have to pay the social security contribution for financing the illness indemnity to the employees to whom the social security insurance is applicable.