Inail, instructions for self-assessment 2022/23: the declaration is due by February 28

With the publication of the operational instruction of December 30, 2022 on its website, the National Institute (Inail) has provided guidelines regarding the 2022/2023 Self-Assessment on insurance premiums.

The operational note highlights, in particular, contribution reductions, deadlines and procedures for obligations on the part of employers.

Operational Instruction of December 30, 2022

There are no changes regarding the payment deadline for the self-assessment premium, whether it is paid in a single installment or in four installments; the first date is set for February 16, 2023.

If you choose to pay the premium in installments, the payments will be divided into four quarterly installments of equal amount, to which the interest portion at the average interest rate of government bonds for the year 2022 determined by the MEF must be added for each payment.

The decision to pay the insurance premium in four quarterly installments must be communicated by submitting the declaration of wages actually paid in 2022, with the deadline for this obligation set for February 28, 2023.

The communication by employers required to fulfill this obligation and therefore in possession of the territorial insurance position (PAT), must be submitted exclusively online through the National Institute's telematic services, called AL.P.I online and Salary Declaration Submission.

Regarding the payment of the insurance premium, these must also be made online, using the unified F24 payment form indicating the code 902023. The same applies to companies holding Navigation Insurance Positions (PAN); for detailed requirements, please refer to the institutional website.

Employers who expect to pay in 2023 wages for an amount lower than that paid in 2022 must send a communication to Inail by February 16, 2023, with a written reason for the reduction of estimated wages, through the Estimated Wages portal.

Reductions in Insurance Premium Contributions

A separate discussion applies to companies subject to particular cases and entitled to the contribution reduction of the insurance premium for the 2022/2023 self-assessment. Under current legislation, the reductions apply to the following categories:

1. Reduction for small-scale coastal fishing and fishing in inland and lagoon waters (PAT)

2. Reliefs for fishing beyond the straits, Mediterranean fishing, and coastal fishing (PAN)

3. Relief for the International Register (PAN)

4. Incentives to support maternity and paternity and for the replacement of workers on leave (PAT)

5. Reduction for craft businesses (PAT)

6. Reduction for Campione d’Italia (PAT)

7. Reduction for agricultural cooperatives and their consortia operating in disadvantaged mountain areas (PAT)

8. Reduction for agricultural cooperatives and their consortia in proportion to the product coming from mountain or disadvantaged areas delivered by members (PAT)

9. Incentives for hiring under Law no. 92/2012, art. 4, paragraphs 8-11 (PAT).

The International Register and the hires under Law 92/2012, which constitute State aid, are subject to the regulations on regular status regarding State aid.

For the percentages of reduction application in individual cases, for specific details and for the opening dates of dedicated telematic channels, please refer to the 2022/2023 self-assessment communication, Operational Instructions, on the Inail website.