An employer who fails to pay the contribution to the institution must deliver, without prejudice to the obligation to pay the employee with the equivalent performances, workers with an additional pay – excluded from base for calculating Severance Pay (TFR) – equal to the amount resulting from the application of the percentages of contributions in table below on actual earnings of the individual worker.
Methods of collection
The contributions are collected quarterly by INPS together with the contributions required by law and to the extent shown in the table below.
Rates valid from 1.1.2013
| Contribution | Charged to the employer | Charged to the employee | Total payable |
| Provincial FIMI | 0.45% | 0.35% | 0.80% |
| Provincial CAC | 0.20% | 0.60% | 0.80% |
| Total | 0.65% | 0.95% | 1.60% |
The contribution charged to the worker
The share of contribution at the employee’s charge is retained from his or her wages and calculated on the taxable social security amount and deducted from the net wage.
The amounts of the contributions at the employee’s charge are paid by the employers together with their share and the social security contributions due to INPS as previously indicated.
It is worth mentioning that if, after deducting the share of a worker’s contribution in a paycheck, the employer omits to pay INPS these AGRI.BI contributions, then the employer incurs the crime of embezzlement.
Non-payment of dues to the Agency and the method of regularization
In the event that the company:
1. does not pay social security contributions within the statutory deadlines for the 4 quarters of the year, but pays late
2. has the INPS contributions restated by the Institute
3. asks INPS for additional administrative time
4. pays the contributions through a tax collection notice
then the INPS agency does not collect the AGRI.BI contributions and the company inadvertently becomes erratic against the Agency as a result of the procedure required by law for the collection of these contributions.
To regularize this situation and therefore be entitled to the services offered by the Institution, the company will have to pay contributions directly to AGRI.BI both for its part and for the portion of the worker which was already retained in the pay slip.
The amount of contributions due to the Agency is present under line 13 and under line 14 in the summary table of the contributions for OTD and OTI labor sent by the INPS agency.
The payment is made by bank transfer to Banco Popolare di Verona headquarters IBAN code IT 68 J 05034 11750 000000150998, made out to: AGRIBI ENTE BILATERALE PER L’AGRICOLTURA VERONESE – VIA SOMMACAMPAGNA 63D/E 37137 VERONA.
The receipt of payment must be sent , by email to info@agribi.verona.it or by fax al n. 045 4854845, specifying the name of the company, fiscal code or VAT number, indicating the quarter and year of reference.