'Libretto famiglia', possible delay in crediting payments made at the end of December. Here's why

Payments made via F24 form in the last days of December for users of the Libretto famiglia and occasional service contracts could be credited to the electronic wallet with a delay. This was clarified by the Inps, explaining that this is due to reporting procedures that are not directly manageable by the institute.

The Inland Revenue explains in a note that, according to the provisions relating to the management of VAT advance payments and reporting, every year F24 payments made close to the end of the year are only transferred to the recipient entities during the month of January of the following year. This procedure, which is defined at national level and cannot be changed by the Inps, can lead to delays in the crediting of sums paid by users.

In order to avoid difficulties in entering prior communications (for the Contract for Occasional Services) and in communicating/accounting for services (for the Libretto Famiglia) relating to activities carried out in the second half of December 2025 and in the first days of January 2026, Inps therefore 'recommends that users top up their electronic wallets using the F24 model by 18 December'.

The possibility of feeding the e-wallet through PagoPA remains available. In addition, the Inps recalls that in the absence of sufficient funds in the e-wallet, it is not possible to use the Libretto Famiglia and the Contratto di Prestazioni Occasionali (Occasional Benefits Contract); in such cases, the employer may resort to other methods of regularising the employment relationship.