In its answer to Inquiry No. 3/2025, the Ministry of Labour and Social Policies provided clarifications regarding the verification of compliance with social security and insurance contribution obligations, specifying the threshold limit below which any discrepancy is considered “non-serious” and therefore does not prevent the issuance of DURC certification.
Entities authorised to issue the DURC are, in any case, required to release it to the requesting company when the conditions set out in art. 3(2)(3) of Ministerial Decree of 30 January 2015 are met. Without prejudice to the other conditions established by said provision, the Ministry’s ruling focuses on the requirement of “non-serious discrepancy” between the amounts due and those actually paid, assessed for each social security institution and each construction workers’ fund (Cassa Edile).
A discrepancy is deemed non-serious when the difference between the amounts due and those paid is equal to or less than EUR 150, including any statutory accessory charges.
The Ministry further clarified that, for the purposes of determining this threshold, both contribution debts and any accrued penalties and interest must be considered. Civil penalties are regarded as an accessory element of unpaid contributions and, being automatically applicable, are functionally linked to the failure or delay in payment. Therefore, when a company’s debt towards the social security (or insurance) institution consists solely of civil penalties, such debt is nevertheless considered to stem from unpaid social contribution and remains subject to the aforementioned EUR 150 threshold for the purpose of certifying contribution compliance.
As part of a proactive collaboration between companies, intermediary subjects and INPS, it is worth noting that, as of 24 June 2024, the Institute has introduced the “pre-DURC” functionality, which – through a dedicated electronic platform (Ve.R.A.) – allows companies to anticipate and address any irregularities that might affect the issuance of DURC certification.
We remain available for any further clarification.