Order No. 11218 of 2024: Clarifications on the Statute of Limitations for INAIL Contributions

Order No. 11218 of April 26, 2024, issued by the Court of Cassation, focuses on the issue of the statute of limitations for INAIL contributions, establishing the commencement dates and implications for employers and employees. In this article, we analyze the content of the ruling and the regulations governing it, to clarify the rights and responsibilities of the parties involved.

Regulatory Context

The ruling is based on Article 3, paragraph 9, of Law No. 335 of 1995, which establishes a five-year statute of limitations for INAIL contributions. In particular, the Court reiterated that:

Five-year statute of limitations pursuant to art. 3, paragraph 9, of l. No. 335 of 1995 - Commencement - Basis. INAIL contributions are subject to a five-year statute of limitations pursuant to art. 3, paragraph 9, of l. No. 335 of 1995, with the commencement date for the first installment from the start of the work and, for subsequent installments, from February 16 of each year, pursuant to articles 28 and 44 of Presidential Decree No. 1124 of 1965, given that by the aforementioned date the employer must calculate the advance premium for the current year, based on the actual wages of the previous year and the related reconciliation.

This principle is of fundamental importance, as it clearly defines when the statute of limitations begins to run. It is crucial for employers to know that, for the first installment, the commencement date is from the start of the work, while for subsequent installments, reference is made to February 16 of each year.

Implications for Employers and Employees

The Court's decision has several practical consequences:

• Clarity in payment planning: employers can better organize the payment of INAIL contributions, knowing exactly when the statute of limitations begins.
• Protection of employee rights: this clarification allows employees to be aware of their rights regarding social security contributions.
• Risks of incurring penalties: employers must pay attention to deadlines to avoid legal issues due to the statute of limitations.

Furthermore, it is important to note that the statute of limitations is not just a technical concept, but has a direct impact on the economic and social security rights of employees, making it essential to understand the relevant regulations.

Conclusions

In conclusion, Order No. 11218 of the Court of Cassation of 2024 represents a significant step in defining the statute of limitations for INAIL contributions. The clarity offered by the ruling not only helps prevent legal disputes but also ensures that employee rights are protected. It is essential that both employers and employees are informed about these aspects to best manage their responsibilities and rights.