Failure to Pay Social Security Contributions (Art. 2 D.L. 463/1983)

Failure to Pay Social Security Contributions (Art. 2 D.L. 463/1983)

Criminal profiles, structure of the offence and defence criteria

Failure to pay social security contributions constitutes one of the main criminal offences in labour and social security law. The criminal provision punishes the employer who, after deducting contributions from employees' wages, fails to pay them to social security institutions, violating the destination constraint of the withheld amounts.

Regulatory Framework and Protected Legal Interest

The criminal provision is set out in Art. 2, paragraph 1-bis, of D.L. 463/1983, converted with amendments into Law 638/1983. The protected legal interest includes the proper functioning of the social security system, the guarantee of the worker's insurance position, and the regularity of financial flows to social security institutions.

Constituent Elements of the Offence

• Conduct: failure to pay social security contributions deducted from wages
• Prerequisite: contributions must have been actually deducted
• Threshold: the omitted amount must exceed €10,000 per year
• Subjective element: generic intent

Ground for Non-Punishment

The employer is not punishable if they pay the amounts due within three months of the notification of the assessment. This provision is strategically significant in managing the initial phase of proceedings.

Criteria for Setting the Defence Strategy

• Verification of the actual deduction of contributions
• Reconstruction of the contribution position
• Verification of the threshold exceedance
• Assessment of the subjective element
• Activation of the ground for non-punishment
• Coordination with social security and tax profiles

Areas of Application

• Failure to pay social security contributions (Art. 2 D.L. 463/1983)
• Contribution disputes arising from INPS audits
• Irregularities in the management of employment relationships
• Profiles connected to social security and tax offences