As determined in the decree published in the Official Gazette by the Minister of Economy and Finance on 13 December 2021 (General Series No. 297), starting from 1 January the legal interest essay.
The leap compared to the year we have left behind is evident, given that it goes from 0.01% to 1.25%: it was since 2015 that this measure had settled below 1%. The effects of this percentage increase will be immediately noticeable both on social security / fiscal debts (for example through active repayment) and on all those contracts in which a different rate is not determined in advance.
One of the first consequences will therefore be the application of the aforementioned interest rate by the National Social Security Institute to all those additional sums due due to an omitted or delayed payment of social security contributions. In addition to this, the new percentage will also be calculated on social security and pension benefits.
In practice, therefore, the1,25% it will be applied to contributions with payment deadlines starting from 1 January 2022, while the rate applied in the specific reference year will be maintained in relation to past debts. Even with regard to end-of-service / relationship benefits or pension benefits, the situation is the same: the new measure will be applied exclusively to those in payment from 1 January 2022. On this point, an important aspect should be remembered: interest is it also applies to all social security benefits that INPS pays late. It will also be valid on all refunds to be credited to taxpayers.
It is good to remember, however, how it does pmi.it, that the legal interests are applied even if there is the payment in installments of sums of money due for: 1) invitations to cross-examination from the day following the payment of the first installment; 2) report of findings from the day following the date of notification of the deed of definition; 3) assessment with adhesion from the date of completion of the act of adhesion; 4) acquiescence to the assessment from the day following the payment of the first installment; 5) judicial conciliation from the day after the minutes of conciliation or notice of termination of the judgment.
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