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Autoliquidazione INAIL 2022/2023 – Indicazioni

Il datore di lavoro soggetto all’assicurazione obbligatoria contro gli infortuni sul lavoro e le malattie professionali e l’artigiano senza dipendenti pagano ogni anno il premio mediante l’autoliquidazione.

Il procedimento consente di determinare e versare direttamente il premio infortuni e malattie professionali, nonché il premio speciale artigiani.

Pertanto, il datore di lavoro titolare di PAT Inail deve presentare la dichiarazione delle retribuzioni telematica, comprensiva dell’eventuale comunicazione del pagamento in quattro rate. L’esclusività della modalità telematica riguarda soltanto le ditte attive. In caso di cessazione dell’attività assicurata (cessazione codice ditta) nel corso dell’anno, la denuncia delle retribuzioni deve essere presentata entro il giorno 16 del secondo mese successivo a quello di cessazione dell’attività assicurata. Se l’ultimo giorno del mese di febbraio coincide con il sabato o con un giorno festivo, il termine per la presentazione della dichiarazione delle retribuzioni è prorogato al primo giorno lavorativo successivo.

Per il versamento del premio di autoliquidazione 2022/2023, l’Inail, in data 30 dicembre 2022 ha emanato le istruzioni operative con le varie scadenze.

versamento in unica soluzione:

– scadenza 16 febbraio 2023

oppure

versamento rateizzato in quattro rate:

– scadenza I rata 16 febbraio 2023

– scadenza II rata 16 maggio 2023

– scadenza III rata 16 agosto 2023 differita al 21 agosto 2023

– scadenza IV rata 16 novembre 2023.

Sanzioni: la violazione dell’obbligo di comunicazione all’INAIL nei termini previsti dell’ammontare delle retribuzioni effettivamente corrisposte nel periodo assicurativo, è punita con la sanzione amministrativa prevista dal DPR 1124/1965 (da un minimo di 125,00 euro di 770,00 euro).

 

Per ulteriori informazioni
UFFICIO PAGHE
tel. 0173/226611
e-mail libripaga@acaweb.it

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