INPS, with message No. 8447/2012, stated that the doubling of the prescription period, from five to ten years, for the recovery of the unpaid social security contributions is applicable only if the complaint occurs within five years from the expiry thereof. Moreover, the only complaint suitable for this purpose has to be presented by the employee or by her/his heirs. In addition, the Institute confirmed that the new operational guidelines have received the changed jurisprudence guidance, based on which, as a consequence, (i) a complaint delivered after the expiration of the above mentioned period of five years from the deadline for the payment of social security contributions is not an appropriate measure of making applicable the provision concerning the extension of the prescription and (ii) under no circumstances, the social security contributions, for which, at the moment of the expiration period for the complaint, have already accrued the ordinary five-year limitation period, cannot be recovered. Lastly, INPS specified that, in order to interrupt the prescription period, it is essential that the Institute itself sends to the employer a suitable interruption deed.
