+39 02 48 00 65 14 info@ldp-ita.com


by Arianna De Carlo | Jul 27, 2020 | infoflash



Inps, by message no. 2871 of 20 July 2020, illustrated the methods by which it is possible to make payments, in a single solution, by the deadline of 16 September 2020, or by 31 July 2020 for companies in the floriculture sector, for the suspension of contributions and insurance premiums referred to in Article 78, paragraph 2-quinquiesdecies, Law Decree 18/2020.

It has also provided, for each Management, the indications for the resumption of the fulfilments and the methods of payment of the suspended contribution by installments, which must be requested by sending an electronic request. The Institution points out that for all the Managements the minimum amount of each installment cannot be less than 50 euro. The payment of installments after the first must be made by the 16th of the following month.


In particular, the method of payment of suspended contributions is indicated:


  • companies with employees;
  • craftsmen and tradesmen;
  • clients required to pay contributions to the Separate Account;
  • companies with employees, craftsmen and tradesmen and clients who are required to pay contributions to the Separate Account who wish to apply for installment payments;
  • farms that employ labour;
  • self-employed agricultural workers and small colony and family-owned farmers;
  • companies of a private legal nature with employees registered with the Public Administration.


More specifically, for companies with employees, the payment of the suspended contribution must be made through Model F24 by filling in the INPS section with the causal contribution “DSOS” and the company’s registration number must be indicated followed by the code used for the suspension (N966-N967-N968-N969-N970-N971-N972-N973). The period of suspension to which the payment relates must be indicated.

Lastly, the Bank would like to remind you that the suspension of contributions also includes payments relating to installment plans granted by the Bank; therefore, within the same period as the resumption of the suspended payments, the suspended installments of the amortization plans already issued must be paid in a single installment, the due date of which falls within the period affected by the suspension.


LDP Payroll stays at your disposal for any further information.

De Carlo Arianna – adecarlo@ldp-payroll.com

Head of Payroll Department

    Move your business forward.
    Choose LPD as your trusted Advisor.