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Circular no. 3/2012 of the Ministry of Labour: operating instructions relating to the Inail DURC

INAIL provides operating instructions to be followed in the first application of the circular. 3/2012 of the Ministry of Labour

We recall that Article 4 of the Implementation Regulations of the Public Contracts Code, entitled "Intervention replacement of the contracting authority for failure to pay the performer and the subcontractor" provides, in paragraph 2, that "In cases provided for in Article 6 paragraphs 3 and 4, in the case of acquisition by the head of the procedure to the single document that signals a failure to pay regular contributions related to one or more persons employed in the execution of the contract, the same holds the certificate of payment of the amount corresponding to the non. Payment of the amount due to the non-compliance identified by the single document of regular contributions and 'prepared by the entities referred to in Article 3, paragraph 1, letter b), right to social security and insurance, including, in work, case construction. "

On this point, the Ministry of Labour and Social Affairs, following a joint examination with the Authority for the Supervision of Public Contracts, issued Circular no. 3/2012.

INAIL illustrates aspects of the intervention replacement that directly affect the Institute, and operating instructions to be followed in the first application of the standard.

1. SCOPE OF REPLACEMENT OF INTERVENTION

The intervention replacement in public contracts led payment by the contracting authority, directly to INAIL, INPS and Cabinets Construction, the amount corresponding to the non-contributory reported in DURC.

For the purposes of intervention replacement, please note that:

- The failure to pay specified in DURC regards a particular "economic operator", a term which refers to any person, whether natural or legal person, who is party to a contract subject to the provisions of the Code of public contracts and that, for the purposes of DURC shall be required compulsory insurance against INAIL and INPS3 and, in the case of construction companies, also towards the Building Fund

- The term "public contracts" includes all types of public procurement, services and activities in the Convention and / or grant, as well as all other contracts, subject to a public tender and governed by the Code of public contracts, REFERENCE to give a positive act or an object involved in the creation of a result and / or a benefit on payment of a fee.

1.1. Persons against whom must be enabled replacement surgery.

The intervention replacement is applied in the case of default contributions reported in DURC related "to one or more persons employed in the execution of the contract", so it can be activated in relation to any trader, whether contractor subcontractor, for which, in the opportunity to pay the benefits, the contracting authority has acquired DURC stating the irregularities.

1.2. Persons required to trigger the intervention replacement

Article 4 makes explicit reference to the entities referred to in Article 3 letter. b) of the Regulations. Therefore, the intervention replacement must be activated by all contracting authorities and, therefore, not only by the contracting authorities and bodies governed by public law - in art. 3, paragraphs 25 and 26 of the Code - but also by the contracting entities, the awarding authorities and other contracting authorities as set out respectively in Article 3, paragraphs 29, 31, 32 and 33 of the Code.

1.3. Object of replacement

Which the intervention is the direct payment of the amount due to the authorities for "non-compliance identified by the single document regular contributions" over the economic operator.

It should be noted that, as stated also in the circular of the Ministry of Labour and Social Policy no. 5/2008 (par. "requirements of regular contributions"), the DURC attests to the goodwill payments and obligations in the value of the whole business situation and that, before certifying the irregularities, the office must always invite the party concerned to regularize its position within the period of 15 days, pursuant to art. 7, paragraph 3 of the Ministerial Decree 24.10.2007.

The amount that must be paid to the contracting authorities must be retained by the consideration due to the economic operator, net of withholding taxes referred to in Article 4, paragraph 3, of Regolamento4.

According to the ministry guidelines, the intervention can operate even when replacement fee from being able only partially to "fill" the debt contribution indicated in DURC. In this case, the contracting authority will trigger the intervention replacement within the shortest amount available.

In the event that the non-compliance found in DURC Bodies and covers more than the amount available for the intervention replacement is lower, as explained by the Ministry, the payment to each agency must be made in proportion to their irregularities.

Once you have made the payment in respect of the bodies, the contracting authority must not require a new DURC5 for the payment of any sum remaining economic operator.

2. ACTION IN THE EVENT OF REPLACEMENT SUB

According to ministry guidelines, the intervention by the contracting authorities can substitute for any lack of contribution of subcontractors has as limit the value of the debt that the contractor against the subcontractor.

Once satisfied, even partially, the claim of the creditor institutions against the subcontractor, the contracting authority may pay the contractor to adjust.

Even in the case of the subcontractor, if the amount of the irregularity indicated on DURC exceeds the sum at the disposal of the contracting authority for the purposes of payment to the institutions should apply the proportional method.

3. INTERVENTION AND REPLACEMENT PROCEDURE UNDER ART. 48 bis of Presidential Decree 602/1973

According to ministry guidelines, the procedure under Article. 48-bis of Presidential Decree n. 602/19737 and the Ministerial Decree n. 40/2008 does not seem to be able to "interfere" with the intervention replacement pursuant to art. 4 of Presidential Decree n. 207/2010, which must therefore be given "priority application".

4. METHOD 'OF PAYMENT

As is well known, payments for insurance premiums and related accessories of competence INAIL some time must be made using Form F24 (or via F24EP model for government agencies and public administrations subject to the constraints of the treasury system only).

The use of this model enables the Institute to make use of telematics systems and automatically bring the collection to the title or the corresponding request.

With regard to the intervention replacement, contacts are underway with the Inland Revenue to include in the "Table of the identification codes" - related to the "Taxpayer" the current model of unified payment F24 - a new special code.

In making subject to later communications, in the meantime, the contracting authorities have to make payments under INAIL intervention replacement by crediting the bank account of the See, which has certified the irregularities.

5. SPECIAL CASES

Regarding any staff replacements, hypothetically, the company codes for which prove insolvency proceedings or loans from their role beyond the payment methods described in the previous paragraph and must be managed in the light of the respective relevant regulations, in relation to the specificity of each case.

6. CASH FLOWS FROM OPERATING

Please note that the offices should indicate the amount of the irregularity on DURC pay, paying particular attention to its exact quantification, provided that the check is made at the state of the proceedings and records on file in the computer and paper company code interested in the time of completion of the investigation.

Since these records are subject to continuous updating, depending on both the flow of payments as well as any accounting adjustments made by locations, which can occur between the declaration and activation of the irregularity of the intervention replacement by the contracting authority or the payment by the latter of the amount of the non-contributory has become less than that stated on DURC.

This situation should be handled as described below, in the context of workflow regarding replacement surgery.

A. Prior communication

Received a DURC stating the irregularities, the contracting authority must communicate to the INAIL office that discovered the breach, by e-mail or certified mail, the will to activate replacement surgery.

This "advance notice" must be carried out using Annex, prepared in order to facilitate the discussion of the staff replacements, where the contracting authority shall indicate the amount you will deposit INAIL.

B. Investigation Headquarters

Having received the request of the contracting authority, the office shall promptly:

- To verify the relevance of the non-contributory attested on DURC in order to take account of any payment or otherwise of changes to have occurred between the date of issue of DURC and the date of receipt of advance notice (see par. "Prior notice "the aforementioned ministerial circular)

- Communicate to the head of the procedure of the contracting IBAN Head Office, and, if in the meantime the default INAIL was lower than the amount set by the contracting authority in the "prior notice", also communicate the least amount of debt that needs to contributory be paid to INAIL.

In order to facilitate the structures has been prepared for a facsimile of comunicazione12, which can be customized according to the specific case, to be sent promptly to the contracting authority.

Compared to the same company code, in fact, more staff replacements can be activated by several contracting authorities, so the locations should be particularly careful in examining the reports received from contracting clients and treat them as quickly as possible in chronological order, checking each time to the actuality of the amount of the irregularity in order to prevent them from being scanned receipts not due, which would necessarily be returned to the contracting authority.

 

C. Payment by the contracting authority

Without prejudice to the foregoing paragraph 4, on the basis of the prospectus by the press office, the contracting authority, within the limits of available INAIL already communicated, it must provide for the payment by crediting the account of the See, which has certified the irregularities.

It is appropriate that payment is made as soon as possible, in order to promote the best management of any further action on the part of other contracting authorities.

You must also send in a timely manner to the See payment details, to enable the latter to "normalize" the collection, attributing it to the company code concerned, in the usual way.

 

25/03/2012

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Translated via software

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Source:

Italian version of ReteArchitetti.it

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