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INAIL. What is it? How does it work?

How does Inail’s work injury insurance work? All employers are obliged to make the necessary welfare contributions to Inail to ensure that their employees are insured in the event of a work-related injury, occupational disease or disability.

In the event of an accident at work, Inail insurance guarantees the worker an indemnity during the period of abstention from work.

Inail occupational accident insurance is an obligation that affects all employers that employ employees or parasubordinate workers in activities identified as risky by law; however, it is also a guarantee because the payment of Inail contributions exempts the employer from civil liability for injuries suffered by the worker in the workplace.

INAIL: what is it and how does work injury insurance work?

Inail Workers’ Compensation Insurance is mandatory for all employers who employ employees and freelancers in activities identified as risky by law.

Inail’s insurance obligation also applies to artisans and workers in agriculture, who are also obliged to insure themselves. With the evolution of the world of work and the introduction of new technologies, the obligation to report to Inail and to insure against occupational accidents has been extended over the years to almost all production and service activities.

Inail provides special obligations and protections for the employer and rights for workers in case of accidents related to the performance of work. Here are some useful pointers for employers and employees regarding Inail’s work injury insurance.

INAIL: how work accident insurance works in case of injury or illness

In the event of an accident at work, Inail insurance guarantees the worker, starting from the 5th day of abstention from work, anindemnity paid in the amount of 60 percent of ordinary pay up to the 90th day and 75 percent from the 91st day and until full recovery. As for the days that are not compensated instead by Inail, the remuneration that is paid to the worker in the event of an accident at work amounts to 100% for the day of the accident, which is considered a full day’s work, and 60% for the next 3 days owed by the employer, unless otherwise provided in the collective bargaining agreements.

In the event of an injury, the worker will have to go to an emergency room in order to request a medical certificate to be mandatorily transmitted to the employer, who in turn is required to transmit the accident report form to Inail if the prognosis exceeds 3 days.

Failure by the employer to report an injury to Inail within 2 days after the employee submits the medical certificate will result in penalties ranging from 1,290 euros to 7,745 euros.

The penalty is also applied in the case of incomplete reporting of employee data, based on the provisions of Law 251/1982.

In addition, the worker, upon the expiration of the prognosis, will have to go to the relevant Inail for the necessary medical examination to ascertain the closure of the injury or the continuation of abstention from work, resulting in the issuance of a new medical certificate.

INAIL occupational accident insurance: employer’s obligations and fulfillments

An employer who starts a business is obliged to send the report of activity or operation to Inail, which is useful for communicating all the information about the activity exercised, the work performed and the presumed wages of the workers in order to determine the amount of the annual premium to be paid for work accident insurance.

The report of commencement of work can be sent, electronically, no later than 5 days after the start of work, only in cases of specially documented special needs. Employers who submit the declaration of commencement of activity to Inail will receive, within 30 days from the date of submission, in telematic mode, the certificate of insurance against accidents at work and the calculation of the annual Inail premium to be paid in favor of the worker.

The work accident insurance certificate that will be delivered to the employer will contain the company code assigned and the PAT number, the territorial insurance position, as well as the PIN code needed to access Inail’s telematic services.

With the insurance certificate sent by Inail to the employer will also be sent the fac simile of the F24 form to be used in order to pay the annual premium with the corresponding due date.

INAIL occupational accident insurance: amount and payment of annual premium

The employer obligated to pay Inail’s work injury insurance and the craftsman without employees pay, each year, the Inail premium by self-liquidation.

For the purpose of calculating the Inail premium, four separate managements were distinguished by Legislative Decree 38/2000, which provide for the application of separate tariffs corresponding to the national average risk of the work included in each tariff.

The separate managements useful for the purpose of determining the calculation of the annual Inail premium are:

  • industry
  • crafts
  • tertiary
  • Other activities of a different nature.

Inail: annual premium payment, deadlines and payment methods

The Inail premium to be paid by the employer to ensure coverage from the insurance in case of a work-related injury is divided into ordinary and special:

  • the ordinary premium is determined by the amount of wages, actual or conventional paid during the insurance period, and the premium rate; it is, therefore, the numerical translation of the severity of the risk of workmanship. For parasubordinate workers, the regular premium is shared in the amount of one-third borne by the worker and two-thirds borne by the principal. The obligation to pay the premium is in all cases the responsibility of the principal;
  • for some activities, due to their nature, mode of performance or other circumstances, it is difficult to determine the premium in the ordinary form. In these cases the law provides for the possibility of establishing special unit premiums, calculated using different elements than those that determine the ordinary premium, such as the number of people involved in the work, the number of machines, and the nature and duration of the activity.

The annual Inail premium for work accident insurance must be paid, by February 16 of each year, using the Unified Payment Form – F24 or the F24 EP Payment Form (Public Entities) in case of Public Entities and Bodies.

Self-liquidation of Inail premium can also be made in 4 installments, namely:

  • I installment, Feb. 16
  • II installment, May 16
  • III installment, Aug. 16 deferred to Aug. 20;
  • Fourth installment, Nov. 16.