The order under comment confirms the Supreme Court case law which differentiates the deadlines
applicable to the actions carried out by employees under procurement contract and those governing
contribution recovery by INPS.
In its order no. 38151 of 30 December 2022 the Court of Cassation, ruled on procurement contract joint and several liability, confirming its policy according to which the two-year limitation period under Art. 29, paragraph 2, Legislative Decree 276/2003 would not apply to the obligation to pay contributions.
Based on the legislative provision’s wording, employing parties are jointly and severally liable with contractors for wages, severance indemnity payments, social security contributions and insurance premiums, with the sole exception of civil penalties. Under the legal provision, the joint and several liability lasts for two years from contract termination.
The above is an actual forfeiture term.
During 2011 and 2012, the Ministry of Labour and Social Policies and INPS explained the scope of this provision, adopting a literal interpretation and stated that the two-year limitation period applies to contribution recovery at the expense of the social security institution.
According to those institutions, the two-year limitation period should have applied to INPS’s creditor claims against the jointly and severally liable party. Once the two-year period had expired, the Institution could claim its credit only against the principal debtor within the five-year limitation period.
Continue reading the full version published on Norme e Tributi Plus Diritto of Il Sole 24 Ore.
