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Autoliquidazione INAIL 2025/2026 – 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 2025/2026, l’INAIL ha recentemente pubblicato le istruzioni operative con le varie scadenze.

Versamento in unica soluzione:

  • scadenza 16 febbraio 2026

Anziché in unica soluzione, il premio di autoliquidazione può essere pagato in quattro rate trimestrali, ognuna pari al 25% del premio annuale. In questo caso sulle rate successive alla prima sono dovuti gli interessi, calcolati applicando il tasso medio di interesse dei titoli di Stato.

Versamento rateizzato in quattro rate:

  • scadenza I rata 16 febbraio 2026
  • scadenza II rata 18 maggio 2026
  • scadenza III rata 20 agosto 2026
  • scadenza IV rata 16 novembre 2026

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 135,00 euro di 770,00 euro).

 

Per ulteriori informazioni:
UFFICIO PAGHE
Tel. 0173/226611
libripaga@acaweb.it

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