Since October 2026, a new withholding obligation has applied in the construction and cleaning sectors when certain social security debts are identified in respect of a contractor or subcontractor. This measure complements the existing mechanisms relating to tax debts and social security contributions payable to the National Social Security Office (NSSO/RSZ).
Who is affected?
The withholding obligation applies to clients and contractors who engage service providers in the sectors concerned, particularly for construction and property-related works.
When paying an invoice, it is now also necessary to check whether the contracting party has outstanding debts under the social security scheme for self-employed workers.
This check is in addition to the existing checks required for tax and social security debts owed by employers.
What amount must be withheld?
Where the legal conditions are met, 15% of the invoice amount excluding VAT must be withheld and paid to the National Institute for the Social Security of the Self-Employed (NISSE/INASTI).
The scheme provides for a threshold for social security debts. For 2026, this threshold is set at EUR 2,647. A notification procedure is предусмотрed before the withholding obligation is applied.
Where several types of debts are identified, the rules governing the accumulation of withholding obligations must be examined in order to determine the amount to be withheld. It is therefore not sufficient to check only for NSSO/RSZ or tax debts.
How should the checks be carried out?
Clients and contractors must consult the official online tool for checking the withholding obligation before proceeding with payment of the relevant invoices.
It is advisable to keep a record of the verification carried out and the decision taken, in order to demonstrate compliance with the applicable obligations.
Specific rules apply in certain situations, particularly where the debtor benefits from a payment plan that is being duly respected or where the debts are subject to a dispute.
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