The procedure for the regularization of the non-EU employees – which began on September 15, 2012 – needs many explanations yet. In particular, many doubts regarding the penalties for late payments of social security contributions and withholding tax still remain. To this regard, INPS has declared that the forms (so called “Mav”) for the payment of social security contributions should be sent to the employer for a period of six months, with the obligation of paying them within 30 days from the receipt. However, the decision concerning the addition or not of the sanctions is still pending. By the way, a memorandum of the Institute as well as a series of questions and answers on the Viminale website should soon clarify the most frequent doubts. In addition to the above, a standard model for the certification of the salary paid to the employer for the six months provided for by the Legislative Decree No. 109/2012 should have to be drafted and published soon.