{"id":27416,"date":"2012-09-12T22:00:00","date_gmt":"2012-09-12T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/"},"modified":"2026-02-13T11:26:36","modified_gmt":"2026-02-13T10:26:36","slug":"non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/","title":{"rendered":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)"},"content":{"rendered":"\n
The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav<\/i>”) for the payment of social security contributions should be sent to the employer for a period of six months, with the obligation of paying them within 30 days from the receipt. However, the decision concerning the addition or not of the sanctions is still pending. By the way, a memorandum of the Institute as well as a series of questions and answers on the Viminale website should soon clarify the most frequent doubts. In addition to the above, a standard model for the certification of the salary paid to the employer for the six months provided for by the Legislative Decree No. 109\/2012 should have to be drafted and published soon.<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav”) for the payment […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[175,192,198],"tags":[],"class_list":["post-27416","post","type-post","status-publish","format-standard","hentry","category-insights","category-legislation","category-news"],"acf":[],"yoast_head":"\nNON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27416\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav”) for the payment […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca & Partners\" \/>\n<meta property=\"article:published_time\" content=\"2012-09-12T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T10:26:36+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)\",\"datePublished\":\"2012-09-12T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:26:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/\"},\"wordCount\":177,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\",\"Legislation\",\"News\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/\",\"name\":\"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2012-09-12T20:00:00+00:00\",\"dateModified\":\"2026-02-13T10:26:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/news\\\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27416\/","og_locale":"fr_FR","og_type":"article","og_title":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners","og_description":"The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav”) for the payment […]","og_url":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/","og_site_name":"De Luca & Partners","article_published_time":"2012-09-12T20:00:00+00:00","article_modified_time":"2026-02-13T10:26:36+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)","datePublished":"2012-09-12T20:00:00+00:00","dateModified":"2026-02-13T10:26:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/"},"wordCount":177,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["Insights","Legislation","News"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/","url":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/","name":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25) - De Luca & Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2012-09-12T20:00:00+00:00","dateModified":"2026-02-13T10:26:36+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/news\/non-eu-employees-regularization-the-first-instructions-do-not-dispel-many-doubts-il-sole-24-ore-september-12-2012-page-25-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"NON-EU EMPLOYEES\u2019 REGULARIZATION: THE FIRST INSTRUCTIONS DO NOT DISPEL MANY DOUBTS (Il Sole 24 Ore, September 12, 2012, page 25)"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=27416"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27416\/revisions"}],"predecessor-version":[{"id":27417,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/27416\/revisions\/27417"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=27416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=27416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=27416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}