With the operational instruction of November 12, 2021, Inail has returned to the issuance of the certificate of contribution and insurance premium debts, drafting notice of the activation of a new telematic procedure within the framework of the negotiated settlement for the solution of business crisis (innovative institutes provided by Decree Law No. 118/2021 converted into Law No. 147/2021). This is a document, governed by Article 363, c. 1, Legislative Decree No. 14/2019, issued by the National Institute for Social Security and the National Institute for Occupational Accidents, at the request of the debtor or the court. In this certificate, the claims of the Institutes against the debtor for insurance contributions and premiums are disclosed.
This certificate is also relevant in the context of the negotiated settlement, referred to in Decree Law No. 118/2021. Specifically, the procedure provides that a commercial and agricultural entrepreneur who is in such a state of asset or economic-financial imbalance that its crisis or insolvency is likely, may apply to the secretary general of the Chamber of Commerce in whose territorial area the registered office of the enterprise is located for the appointment of an independent expert, when it appears reasonably feasible to rehabilitate the enterprise (Article 2, paragraph 1). The expert in question is responsible for facilitating negotiations between the entrepreneur, creditors and any other interested parties, in order to find a solution for overcoming the conditions of asset or economic-financial imbalance, including through the transfer of the company or branches thereof (Article 2, paragraph 2)
To this end, the entrepreneur, again as a voluntary act, submits an application for the appointment of the independent expert through the special telematics platform available through the institutional website of each Chamber of Commerce (Article 5, paragraph 1). And it is here that the document under review is relevant: in fact, the entrepreneur, when submitting the application, must enter a number of documents into the telematic platform, including the certificate of contribution and insurance premium debts (Article 5, paragraph 3).
In the note, Inail specifies that the certificate of debts for insurance premiums can be requested by the entrepreneur, profiled within the Inail system as a legal representative, through the special online service Certification of debts available at www.inail.it from next November 15, 2021 (the date of entry into force of the institution of negotiated settlement). The certificate, rendered in pdf. non-editable format, is issued by the competent office based on the debtor's registered office and is transmitted to the applicant via PEC within a maximum period of 45 days starting from the date of the request.
Article published in the number 47 of November 26, 2021 of Job Guide, weekly de The Sun 24 Hours. Insight by Dario Ceccato and Joan Pistore.
