Mano che inserisce una moneta in un barattolo dell'INPS, a significare i contributi dovuti dal lavoratori in caso di rinuncia all'indennità di preavviso
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Waiver of Notice Pay: The Supreme Court Confirms It Cannot Be Opposed to INPS

ByStudio Associato Pagani

What happens if, in the event of dismissal, an employee agrees to waive their notice pay? Is the employer still required to pay social security contributions to INPS on that amount?

With ruling no. 24416 of September 2, 2025, the Italian Supreme Court (Corte di Cassazione) reaffirmed a well-established principle: waiving notice pay cannot be opposed to INPS, and contributions are still due.

The Case: When Waiving Notice Pay Does Not Exclude INPS Contributions

The case arose from a judgment by the Court of Appeal of Bologna (no. 569/2019), which had excluded the obligation to pay contributions on notice pay that was not paid by the employer to 13 dismissed employees.

Since the employees had waived their notice pay through a settlement agreement, the appellate judges ruled that there was no longer a basis for paying contributions, as no taxable sum had actually been paid.

INPS challenged the decision, arguing that private agreements between employer and employees cannot affect a public social security obligation.

The Principle of Minimum Contributions

INPS specifically referred to the principle of the “minimum contribution,” according to which:

  • contributions must be calculated on the wages due by law or collective agreement,
  • it does not matter whether the wages were actually paid or whether the employee waived them.

In other words, the employer cannot reduce the contribution base through agreements with employees.

The Supreme Court’s Decision

The Supreme Court upheld INPS’s appeal and confirmed that:

  • the obligation to pay contributions is a public-law duty established by law;
  • the parties’ intentions (for example, an employee waiver) cannot alter it;
  • INPS’s right to contributions arises at the moment the dismissal takes effect.

Therefore, even if employees waived notice pay in exchange for other amounts (e.g., a severance incentive), the waiver does not remove the obligation to pay contributions on the portion of wages legally due.

What This Means for Companies

Employers remain required to pay social security contributions on notice pay, even if it has not been actually paid. This because:

  • the waiver of notice pay cannot be opposed to INPS, and
  • any individual agreements with employees cannot affect the contribution obligation.

Need More Guidance?

Studio Associato Pagani supports companies in planning and managing dismissals in compliance with labor law, as well as in assessing litigation risk. Contact us for personalized advice!