INPS contributions and the rottamazione: what is in and what comes off
Enter the items on the INPS charge notice or bill: the calculation keeps contributions and costs, removes civil penalties, surcharges and late interest, and shows the instalment.
The rottamazione-quinquies includes debts owed to INPS, the Italian social security institute, but only some of them. Paragraph 82 of article 1 of Law 199 of 2025 admits debts passed to the collection agency from 2000 to 2023 that come from unpaid social security contributions owed to INPS, excluding those claimed after an audit. In practice that covers contributions the self-employed, craftsmen, shopkeepers or employers knew about and did not pay, such as the fixed instalments of the craftsmen and traders scheme or contributions declared on the F24 and not paid; those arising from an inspection or an audit report stay out. For eligible debts you pay the contributions and costs, while civil penalties, the surcharges of article 27 of Legislative Decree 46 of 1999 and late interest are written off. Example: a notice with €4,200 of contributions, €1,650 of civil penalties, €380 of late interest and €6 of costs comes down to €4,206. Professional pension funds and INAIL are not named in the rule.
You pay under the settlement
€4,206.00
€2,030.00 written off, 33% of the total
| Tax or contribution | €4,200.00 |
| Penalties | written off €1,650.00 |
| Late-payment interest | written off €380.00 |
| Service and enforcement costs | €6.00 |
| Total over 36 instalments | €4,583.43 |
| Estimated instalment | €127.32 |
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What is in and what is out
| Social security debt | Quinquies |
|---|---|
| Unpaid fixed IVS instalments for craftsmen and traders | Yes |
| Percentage contributions declared and not paid | Yes |
| Employee contributions declared and not paid | Yes |
| Contributions from an inspection or audit | No |
| Professional funds, INAIL | Not named in paragraph 82 |
The official FAQs and the page on the scope of the quinquies point out that what counts is the origin of each debt, not the type of contributor: the same craftsman can have one notice admitted and one excluded. On €4,206 due, 36 instalments give about €127.32 each, 3% interest included.
How much each instalment is
Estimated instalment
€168.57
| Instalments | 54 |
| Estimated interest | €1,102.89 |
| Total | €9,102.89 |
If the INPS debt is excluded
For contributions from an audit the ordinary instalment plan remains, which writes nothing off but spreads the debt over up to 84 monthly instalments in 2026 without proving hardship below 120,000 euros. To check the nature of each debt, start from the estratto di ruolo. Texts reread on 26 October 2026.