Moving from the release by Inps in 2019 of the online consultation services for individual contributory positions which is expressly aimed at facilitating the submission of contributory omissions reports to public authorities, this essay analyzes the peculiar case law construction of the discipline of the legal deadline for paying social security contributions. In the opinion of the Author, since 1995 in this legal discipline it is possible to identify a function of encouraging the employee to report the failed or irregular payment of the social security contributions. The technological evolution today facilitates this function of public transparency for the purposes of complaints. 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 a legal provision of 2019.

Sulla lungimiranza della riforma previdenziale “Dini”

Casale D.
2021

Abstract

Moving from the release by Inps in 2019 of the online consultation services for individual contributory positions which is expressly aimed at facilitating the submission of contributory omissions reports to public authorities, this essay analyzes the peculiar case law construction of the discipline of the legal deadline for paying social security contributions. In the opinion of the Author, since 1995 in this legal discipline it is possible to identify a function of encouraging the employee to report the failed or irregular payment of the social security contributions. The technological evolution today facilitates this function of public transparency for the purposes of complaints. 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 a legal provision of 2019.
Novas Tecnologias, Processo e Relações de Trabalho
13
43
Casale D.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/819121
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