This essay highlights the different rationales of the legal disciplines applicable to private and public work as regards the limitation period for claims concerning the payment of social security contributions. In the case of employers in the private sector, the legislation provides for an incentive encouraging workers to report failure to pay contributions to public authorities. A different purpose is implied by public employment laws, according to which the employee is not subject to a deadline for reporting incomplete social security contribution files, which now can be regularized by public employers with greater ease on the basis of art. 19 of Legislative Decree no. 4/2019 (on the other hand, this new provision could also be seen as one allowing more claims by social security authorities for the payment of old compulsory contributions).
La diversità di ratio della prescrizione dei contributi nel privato e nel pubblico, confermata dal D.L. n. 4/2019
Casale D.
2019
Abstract
This essay highlights the different rationales of the legal disciplines applicable to private and public work as regards the limitation period for claims concerning the payment of social security contributions. In the case of employers in the private sector, the legislation provides for an incentive encouraging workers to report failure to pay contributions to public authorities. A different purpose is implied by public employment laws, according to which the employee is not subject to a deadline for reporting incomplete social security contribution files, which now can be regularized by public employers with greater ease on the basis of art. 19 of Legislative Decree no. 4/2019 (on the other hand, this new provision could also be seen as one allowing more claims by social security authorities for the payment of old compulsory contributions).File | Dimensione | Formato | |
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2019 LG Casale ratio contrib priv pubb CON ISSN.pdf
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