INAIL Contributions: What They Are and Who Pays the Premiums?

Understanding INAIL Contributions

INAIL contributions serve to cover the risk of accidents and work-related illnesses.
They are economic contributions that employers must pay in the form of insurance premiums.

The management of this particular form of worker assistance is the responsibility of the National Institute for Insurance against Workplace Accidents (INAIL).

INAIL insurance is mandatory and allows workers to receive possible healthcare assistance in case of accidents or illnesses.

Calculation and Payment of Contributions

The discipline of INAIL insurance premiums is outlined in the “Unique Text for Mandatory Insurance against Workplace Accidents and Occupational Diseases” (Presidential Decree No.
1124/1965).

INAIL contributions are essentially insurance premiums and are calculated based on the risk associated with the specific work activity.
Just like with RCA (Civil Liability Insurance), younger insured individuals have higher premiums due to higher risk associated with them.

The risks related to work activities are classified in the Ministerial Decree of February 27, 2019, updated to reflect technological and organizational transformations in workplaces.

Payment Responsibility

The sole responsibility for paying INAIL contributions lies with the companies.
However, even if a worker is injured at work and the company is delinquent in payments, the worker is still entitled to INAIL benefits, with the possibility for INAIL to recover from the non-compliant employer.

Self-Payment System

INAIL contributions are entirely the responsibility of the employer, who must self-pay the annual provisional premium based on presumed earnings, with a final settlement based on actual wages paid.

The calculation is based on the annual declaration of earnings through the telematic form known as mod.
1031, where companies inform INAIL of the total wages paid in the previous year.

Failure to report wages incurs an administrative fine ranging from 125 to 770 euros.
Access to the INAIL portal requires registration and login using various digital identity systems.

Annual Settlement

Subsequent annual payments must be made by February 16th each year, with adjustments for the previous year’s actual wages and the current year’s provisional premium.

Payment can be split into four quarterly installments with added interest charges if necessary.
The process involves completing a specific section of the F24 form for unified tax and contribution payment.

Contributions can be deferred in case of a holiday or if the deadline falls on a Saturday.
INAIL contributions should be taken seriously, as non-compliance can lead to penalties.

Starting and Ending Activities

Engagement with INAIL begins with the submission of the “Unique Communication” form, indicating the start of business activities and details regarding work nature, tools used, and estimated wages.

Termination of activities must be reported to INAIL by the 16th of the following month, alongside self-payment of the final INAIL premium.