12 Mar failure to pay social security withholdings

The offense referred to in art. 2, co. 1 to, D.L. 463/83 (amended by Legislative Decree 8/2016, which introduced the punishment threshold of 10.000 euros per year), which punishes the failure of the employer to pay the social security and welfare deductions made on the salaries of employees, and configure, in the event of a plurality of omissions consumed in the same year, as a single crime that sees as its consuming moment the one in which, due to failure to pay welfare and social security contributions, it occurs, given the sum of the last with the previous non-payments, exceeding the punishment threshold. Any and subsequent omissions constitute consuming moments of a unitary crime with prolonged consumption, whose definitive termination coincides or with the unsuccessful expiry of the deadline for the payment of the last omitted monthly payment, or with the date of 16 January of the year following that of immediate reference (Cass. 9909/21).