Contacts

With ruling no. 18004/2019, the Court of Cassation intervened on the subject of joint liability of the client for the contractor’s contributory payments towards I.N.P.S., pursuant to art. 29, c. 2, of Legislative Decree 276/2003.
This rule, in the version in force at the time of the facts of the case, prior to the changes made in 2012, provides that “in the case of works or service contracts, the contractor or employer is jointly and individually liable with the contractor, as well as with any subcontractors within the limit of two years from the termination of the contract, to pay workers the salary and the social security contributions due””.
The controversial issue on which the Supreme Court (SC) ruled, relates, in particular, to the applicability or not of the two-year limitation period from the termination of the contract, provided for in said provision, to exercise, regarding I.N.P.S. (the national social welfare institution), the action of ascertaining the contributory obligation towards the client, judged jointly.
The SC, in accepting the first reason for the appeal by cassation, considered &ldquo