The recent Decree-Law of 2 March 2024, n. 19, known as part of the new National Recovery and Resilience Plan (PNRR)has introduced significant innovations in the Italian legislative panorama, touching on crucial points such as work, safety at work and obligations for businesses.
Among the most significant changes stand out those concerning the Single Contribution Regularity Document (DURC), a key tool in the fight against undeclared work and contribution evasion. These innovations, outlined in the art. 29 of the decree, aim to strengthen the conditions for the enjoyment of benefits and concessions by companies, while introducing an important innovation: the possibility of posthumous regularization of the DURC.
These measures represent a significant step towards greater regularity and transparency in the employment sector, with the aim of promoting a fairer and safer working environment for all.
DURC: changes and impacts of the new PNRR Decree
The Single Contribution Regularity Document (DURC) has long been a fundamental tool in the fight against illegal work and contribution evasion in Italy. Serving as a passport for access to public tenders, incentives, subsidies and various benefits, the DURC confirms the contribution and insurance regularity of companies towards social security and insurance bodies.
The recent changes introduced by the Legislative Decree of 2 March 2024, n. 19, enrich this instrument with new nuances, particularly in the context of strengthening the conditions for access to the benefits already mentioned.
First among the changes is the modification made to paragraph 1175 of the art. 1 of law no. 296/2006, which extends the conditions for the use of the benefits linked to the DURC, including the absence of violations not only contributory but also relating to the protection of working conditions, health and safety in the workplace. The introduction of this new requirement highlights the importance of a holistic approach to corporate compliance, which considers compliance with a broad spectrum of employment regulations as fundamental for access to support and incentives.
In addition, paragraph 1175-bis represents an important innovation, introducing the possibility for companies to posthumously regularize one's situation contributions and insurance, as well as any violations, within the deadlines specified by the supervisory bodies.
This provision opens a door to redemption for companies that find themselves in irregular situations, allowing them to return to compliance and regain access to previously denied benefits.
Benefits for compliant businesses
The regulatory revision brought about by article 29 of the Decree-Law of 2 March 2024 focuses not only on the penalization of irregularities but also on the expansion of benefits for companies in compliance with their obligations.
L'art. 1175 of law no. 296/2006, as amended, underlines that access to regulatory and contributory benefits is subordinate not only to possession of the DURC but also toabsence of violations in critical matters such as the protection of working conditions, health and safety in the workplace.
Article 1175
Starting from 1 July 2007, the regulatory and contributory benefits provided for by the legislation on labor and social legislation are subject to the possession, by the employers, of the single contribution regularity document, ((to the absence of violations in the aforementioned matters, including violations regarding the protection of working conditions as well as health and safety in the workplace identified by decree of the Ministry of Labor and Social Policies, without prejudice to the other obligations of law and compliance with national collective agreements and contracts as well as)) of regional, territorial or company ones, where signed, stipulated by the comparatively more representative employers' and workers' trade union organizations on a national level.
Article 1175-bisThe right to the benefits referred to in paragraph 1175 remains unaffected in the event of subsequent regularization of the contributory and insurance obligations, in accordance with the provisions of current legislation, as well as the confirmed violations referred to in the same paragraph 1175, within the deadlines indicated by the supervisory bodies on the basis of the specific legal provisions. In relation to administrative violations that they cannot be subject to regularizationthe recovery of the benefits provided cannot exceed double the sanctioned amount reported.
This extension aims to promote a safer and fairer working environment by incentivizing companies to maintain exemplary conduct.
The novelty introduced with the paragraph 1175-bis allows a sort of “ransom” for companies that, despite having committed violations, proceed with their regularization within certain deadlines. This possibility of posthumous regularization represents a significant change compared to the past, where the discovery of irregularities could lead to the definitive loss of benefits.
The current provision, therefore, not only encourages companies to realign with regulations in the event of violations but also limits the negative consequences of such violations, provided there is immediate corrective action.
Regularization and its implications
The introduction of paragraph 1175-bis represents one of the most significant and innovative changes brought by the Legislative Decree of 2 March 2024, n. 19. This provision allows companies to regularize, even retrospectively, their position with respect to contributory and insurance obligations and ascertained violations, maintaining or recovering the right to the benefits provided by law.
This possibility of posthumous regularization underlines the importance attributed by the legislator to the solution of problems related to contributions and safety at work, encouraging companies to undertake corrective actions.
The regularization of violations, according to the terms and methods established by the supervisory bodies, allows companies to return to a state of compliance with current regulations, thus avoiding the definitive loss of benefits and incentives. Furthermore, this new provision imposes a limit on the recovery of benefits paid in the event of administrative violations that cannot be regularized, establishing that the recovery amount cannot exceed double the sanctioned amount.
This limit aims to balance the need to punish violations with the desire not to irremediably compromise the financial sustainability of the companies involved.
Conclusion
In summary, the new paragraph 1175-bis introduces a more flexible and dynamic vision in the management of irregularities, offering companies the opportunity to correct errors and demonstrate their commitment to protecting workers' rights and complying with regulations.
This openness represents a significant incentive for companies to maintain transparent and regular management, thus contributing to creating a fairer and safer working environment for everyone.