The reformation regarding INPS collection entails the issue of the first charge notices which the companies are receiving in these days. The renovation of recovery credit system, introduced by the so called “Manovra estiva” 2010 (Law Decree no. 78/2011), has abandoned the way of the tax collection record starting from January 1, 2011, to implement the way of the charge notice notification having executive value: in furtherance of the communication of social security authority, with message no. 12782 of June 14, 2011, addressed to the companies which operate with Uniemens system, the centralized processing aimed at drafting of charge notices, have been set up starting from June 20, 2011.