If contributions were unduly paid into Gestione Separata, first establish whose money it is and why you are requesting it back. Prepare the period, payments and evidence of the credit, then open Cassetto previdenziale del contribuente → Altri Servizi → Domanda Rimborso Unico. INPS Message 3247 of 13 October 2026 describes this new channel.
A self-employed professional, a committente (the client engaging the worker) and a parasubordinato (a worker in a collaboration relationship) do not automatically claim the same amounts. This guide explains the documented procedure and checks to prepare; INPS assesses entitlement and the amount. For individual contribution calculations, offsetting or time limits, contact INPS or a qualified professional.
Your route at a glance
- Initial operational scope
- Gestione Separata; progressive extension to other schemes
- Access
- SPID level 2 or above, CIE level 3, CNS or eIDAS
- Account menu
- Altri Servizi → Domanda Rimborso Unico
- Above the ceiling
- Client: own 2/3 share; worker: own 1/3 share
Section 1
Scope and who can apply
There is a unified channel, but its initial phase covers sums available in Gestione Separata. It is not a general refund of all INPS contributions.
- Self-employed professionals with income under Article 53(1) of the TUIR and a Gestione Separata contribution position.
- Clients: their own share above the ceiling, and other reasons such as duplicate payments, payment errors or a declared rate subsequently changed, producing undue payments.
- Parasubordinati: their own share paid above the annual contribution and pension ceiling.
- The taxpayer directly, or an intermediary authorised under Law 12/1979 or designated as a trusted intermediary. A representative uses their own identity and authorised profile.
The message announces progressive extension to other schemes, rather than confirming they are already active. Contributions properly due do not become refundable merely because you stop working, leave Italy or hold a SPID identity.
Section 2
Situation → route
Choose according to the owner and cause of the credit. Menu labels below retain the Italian wording used by the service.
| Situation | Documented route | Check before proceeding |
|---|---|---|
| Client with sums above the ceiling | Gestione Separata – Committenti per superamento del massimale | Claim your own 2/3 share for each worker, not their share. |
| Worker with a ceiling excess | Gestione Separata – Parasubordinati | Claim your own 1/3, including combined shares from several clients; check available amounts. |
| Client with a duplicate payment, error or incorrect rate | Altro, for reasons unrelated to the ceiling | Reconstruct payments and corrections; do not automatically apply the ceiling-refund split to every error. |
| Professional with a tax-return surplus | Altro | Tax return, RR section, payments and credit already used; check the timing condition described in the message. |
| Contributions due to another professional pension fund | A refund type listed in Message 3247 | Have the fund obligation, period and documents checked; a refund does not automatically transfer contributions or settle the other debt. |
| Refund from another INPS scheme | The service specific to the relevant scheme | Do not infer availability in the unified channel from the Gestione Separata announcement. |
| Application already submitted through an old channel | INPS assistance using the previous identifiers | Avoid duplication: the message does not document cancellation or automatic migration of earlier claims. |
Section 3
Reasons, shares and amounts you can request
The three broad reason categories organise access; the four refund types describe the grounds. They are not four automatic benefits.
- Incorrect payment.
- Credit from the relevant tax return not used for offsetting by 31 December of the year after the return was submitted.
- Exceeding the annual ceiling.
- Contributions due to another professional pension fund.
Altro covers requests unrelated to the ceiling. A listed reason does not itself establish entitlement: the service configures the application according to the profile and available sums.
Section 4
Annual ceiling, multiple clients and INPS notices
Use the ceiling for the year of the contributions. A notice helps reconstruct a surplus but does not amount to payment approval.
Message 1561/2025 describes MyINPS notices to workers whose combined earnings reported in UniEmens reach the ceiling. Workers must inform their clients when it is reached to prevent further deductions above the limit.
Excess sums become available the following year after checks on taxable earnings and rates. Message 3247 refers to notices sent to clients, each for its own share, after checks. The worker can claim their own combined excess shares paid by several clients.
The ceiling changes by year: do not use the 2025 amount or the current amount for a different period. Compare the notice, relationships, amounts and contribution position, and have inconsistencies corrected through the appropriate channel.
Section 5
Access, profile and intermediary
Sign in using your own digital identity and check whom you represent before opening an application.
Open the official Cassetto service page
Start from the INPS website. Message 3247 specifies SPID level 2 or above, CIE level 3, CNS or eIDAS.
Check the taxpayer and delegation
As an intermediary, check your authorisation/delegation and the selected contribution position. Do not use the client's password or one-time codes.
Select the correct function
Cassetto previdenziale del contribuente → Altri Servizi → Domanda Rimborso Unico. The intranet Gest. Ecced. Contrib. path in the message is for INPS staff.
Read the current manual and notices
The message places the Manuale at the top right; also check administrative/procedural updates on the starting page before completing the form.
Section 6
Information and documents to organise
This is preparation for reconstructing your credit, not a universal list of mandatory attachments to the new form.
| Case | Material to have available | Purpose |
|---|---|---|
| All cases | Taxpayer identity/position, period, reason, amounts and earlier claim references; delegation when acting for someone else. | Avoid wrong applicants, periods and duplicate claims. |
| Error or duplicate payment | F24 payment receipts, dates and amounts, payment records and any reports or corrections. | Reconstruct what was paid and why it was not due. |
| Professional: tax-return credit | Relevant return and RR section, submission receipts, payments and offsets already made. | Avoid claiming a credit already used or belonging to a different year. |
| Above the ceiling | INPS notices, earnings from the relevant relationships, payments/shares and relevant client or worker details. | Separate your share from others' and compare the available records. |
| Another professional pension fund | Evidence of membership/obligation towards the fund and the relevant periods and contributions. | Have the correct pension destination checked. |
| Collaborator: refund method | Your own IBAN, checked carefully. | The specific INPS service page requires it; check the current form's fields and conditions. |
The new application's manual was not obtained without personal access. Follow the instructions actually shown in the service for mandatory fields, attachments, formats and file sizes; unverified limits are not reproduced here.
Section 7
Completing, saving and submitting
The message documents the essential functions: new application, resuming a draft, submission and viewing submitted requests.
Start a new request
Use the new-application link on the starting page. The service identifies the user type and configures the request: check your profile before choosing the reason.
Follow the current manual
Compare information and amounts with your records. If a prefilled item is inconsistent, seek assistance rather than declaring different facts to pass a check.
Use a draft when something is missing
The service allows saved drafts to be resumed. Check you have opened the correct draft before continuing; saving it does not submit it.
Review and submit
Check applicant, reason, period, amount, shares and any required documents. Complete the service's final submission step and check the request appears among submitted applications.
Keep the actual confirmation
Save the confirmation and identifiers made available by INPS and record the date, so you can locate the request and refer to it when contacting assistance.
Section 8
Tracking, outcome and previous channels
Check the application list and status; submission does not mean the money has already been recognised or paid.
The starting page shows recent applications and their status; navigation allows you to consult submitted requests and resume drafts. Follow INPS communications and any requests using the correct identifiers.
The collaborator service page describes approval, refusal and partial approval when debts exist: the credit may cover a debt and leave a balance, or leave no amount to pay. Do not equate the amount requested with the net amount you will receive.
Once the unified channel is activated, the previous separate submission channels for professionals, clients and workers are no longer available. For an earlier claim, keep its identifiers and ask INPS how to follow it; the message does not require resubmission or establish automatic migration or cancellation.
Section 9
Deadlines, limitation, offsetting and processing
These are four separate issues. The tax-return reason's date is not a general application deadline, and a decision period is not a promise of bank credit.
| Issue | What the sources document | Practical limit |
|---|---|---|
| Tax-return credit not offset | 3247: credit unused by 31 December of the year after the relevant return was submitted. | Describes this refund type; not a single filing deadline for every request. |
| F24 offsetting | The INPS page on RR credits gives submission of the subsequent return as the limit. | Do not infer an offsetting extension from 31 December. Check the year's instructions and your specific credit with INPS/a qualified professional. |
| Limitation of the refund right | Message 3247 sets no new general limitation period or starting point for every reason. | Do not automatically apply time limits for contributions owed to INPS or for other schemes. Have the rule, starting point and relevant acts checked promptly. |
| Administrative decision | INPS table linked from the service page: undue-contribution refunds, 90 days from receipt of the applicant's documentation. | Ask the office about the applicable starting point and file status; the general 30-day reference does not guarantee a decision within 30 days. |
| Payment | Message 3247 gives no guaranteed bank-credit date. | Availability of funds, assessment, outcome and bank credit are separate stages. |
The sources on tax-return credits and offsetting describe different timing references. This guide does not merge them or authorise an F24: the individual period needs checking. The consultation did not identify an applicable source allowing one limitation period in years to be assigned indiscriminately to every reason in the new service.
Section 10
Reusable checklists
Use them to prepare, before saving and before submission. These are organisational checks, not declarations to sign for INPS.
Before completing the form
- I have checked Gestione Separata, ownership of the credit and the profile I am using.
- I have checked digital identity and the intermediary's authorisation/delegation.
- I have established the reason, period and amount using records and INPS communications.
- I have separated the client's 2/3 and worker's 1/3 for a ceiling excess.
- I have reconstructed any offsets and earlier claims.
- I have read the current service manual/notices and had any individual time limits checked.
Before and after submission
- Details, period, reason and amount match the actual credit and my own share.
- I have not already claimed or used the same sum.
- I have checked any required refund details and attachments, including my own IBAN where required.
- I have resolved inconsistencies without artificially changing profile or reason.
- I have submitted and checked the application appears as presented, separately from the draft.
- I have kept the confirmation/identifiers and will monitor status and INPS communications.
Section 11
Inconsistencies, assistance and security
The new service provides Contatti INPS for anomalies or malfunctions. Questions about the credit, shares or time limits need a substantive check.
| Warning | What to check | Next step |
|---|---|---|
| Worker with no GS contributions | Selected position and recorded contributions. | Report the anomaly with period and references; do not invent contributions. |
| Client claiming a ceiling excess with no available sums | Notices, year and credit checks. | Ask INPS to check availability; do not use Altro to bypass the warning. |
| Draft or application not found | Taxpayer, profile, correct list and submission identifiers. | Seek assistance before duplicating the request. |
| Amount differs from expectations | Own share, offsets, debts, rates and periods. | Have the substance checked by INPS or the qualified intermediary. |
Section 12
Frequently asked questions
Answers about steps that can change your route.
Does Domanda Rimborso Unico already cover every INPS scheme?
No. Message 3247 of 13 October 2026 describes an initial operational phase limited to sums available in Gestione Separata. Extension to other schemes is progressive: this announcement does not mean every INPS refund already follows the same route.
As a parasubordinato, can I claim the entire contribution above the ceiling?
The worker's application concerns their own share: one third of the contribution unduly paid above the ceiling. The client separately claims its own two-thirds share for each worker. With several clients, the worker can claim their own excess shares together.
Which reason applies to a duplicate payment or incorrect rate?
The message reserves Altro for requests unrelated to exceeding the ceiling, such as an incorrect rate applied by a client or a professional's tax-return surplus. Check the actual reason and the application's instructions: do not claim a nonexistent ceiling excess to bypass a check.
Is a saved draft a submitted application?
No. You can resume and complete a draft, but you must submit it and check that it appears among submitted applications. Keep the identifiers and confirmation actually produced by the service, then monitor its processing status.
Does a ceiling notice mean the refund will arrive automatically?
No. The notice identifies a possible surplus. INPS checks earnings, rates and shares; Message 1561 provides for sums to become available the following year after checks. Follow the application and its outcome: a notice, an available amount and a bank credit are separate stages.
Is 31 December the deadline for every application?
No. Message 3247 refers to 31 December of the year after the relevant tax return was submitted when describing tax-return credits not used for offsetting. This is not a single deadline for all refunds, a general limitation period or permission to offset until that date.
Will the refund be paid within 30 days?
That is not guaranteed. The INPS service page mentions the ordinary general 30-day period and the table of different limits; the undue-contribution refunds row gives 90 days from receipt of documentation for the administrative decision. A decision deadline does not guarantee the bank-transfer date: ask INPS about the starting point and any requests concerning your file.
Can I still use the old channel or resend an earlier claim?
Message 3247 says the previous separate submission channels are no longer available after activation. It does not say earlier applications are cancelled or should be duplicated: keep their identifiers and ask INPS how to consult or supplement them.
Section 13
Guides for records, access and checks
Explore the missing step without confusing a contribution refund with a tax refund.
Section 14
Sources consulted and limitations
Sources read on 14 October 2026 within the stated scope. The authenticated manual and personal cases are not presented as verified.
Message 3247 and its full PDF, the INPS announcement, PDF 1561 and relevant service pages were read. The official Cassetto route reaches authentication: the manual inside the restricted service was not obtained, and no personal login or submission was performed. Unobserved fields/attachments, individual entitlement, a general limitation period or a guaranteed payment date are not attested.
- INPS — taxpayer social-security account (Italian)Public page read and service link followed to authentication. The Altri Servizi → Domanda Rimborso Unico path is documented in Message 3247. Page updated 18 June 2025, before the unified channel. No personal login, application or submission performed. Consultation or attempt: 2026-10-14.
- INPS Message 3247 of 13 October 2026 (Italian PDF)HTML and all four downloaded PDF pages read: initial scope, applicants, shares, access, reasons, drafts, tracking, inconsistencies and replacement of previous channels. The manual is referenced in the online application, at the top right, but is not attached to the message. The intranet section is for INPS staff, not applicants. Consultation or attempt: 2026-10-14.
- INPS — new refund channel, 13 October 2026 (Italian)Announcement read, with links to Messages 3247 and 1561 and the Cassetto service. Summary of the message; extension to other schemes is progressive and is not reported as already operational. Consultation or attempt: 2026-10-14.
- INPS Message 1561/2025 — ceiling notices (Italian PDF)Both pages read: worker notices, subsequent checks on earnings/rates and availability of excess contributions the following year. The 2025 ceiling amount is not transferred to other years. A notice does not establish automatic payment. Consultation or attempt: 2026-10-14.
- INPS — collaborator refunds: share, IBAN and outcomes (Italian)Page updated 8 July 2025 read: one-third ceiling excess, delegated intermediary, applicant's IBAN, possible partial approval due to debts and link to procedural time limits. Predates the new channel. Old submission links/methods are not presented as still available; the IBAN requirement is not extended without evidence to every reason/profile. Consultation or attempt: 2026-10-14.
- INPS — contribution offsetting (Italian)Page updated 26 May 2026 read: RR tax-return credits for GS professionals and the stated limit up to submission of the subsequent return. Does not coincide with the 31 December reference for the refund reason in Message 3247. No universal offset deadline or individual credit advice inferred. Consultation or attempt: 2026-10-14.
- INPS — administrative decision time limits (Italian PDF)Page 2 row on undue-contribution refunds read: 90 days from receipt of the applicant's documentation, with the responsible specialist unit indicated. Table linked from the INPS service page, not a guaranteed bank-credit time. Message 3247 sets no new general limitation period or payment date. Consultation or attempt: 2026-10-14.
- Manual within the INPS application — sign-in required (Italian)Message 3247 places the manual at the top right. The official Cassetto link was followed to the INPS authentication page. Manual not obtained without personal access; no attestation about detailed fields, attachments, file limits or final controls in the authenticated application. Consultation or attempt: 2026-10-14.