Through Circular n. 121/2016, the National Social Security Institute (“INPS”) has analyzed Legislative Decree n. 8/2016, which has decriminalized a number of labour crimes into administrative violations. In particular, the abovementioned Decree provides that, if the employer does not pay social security contributions withheld from the employee to the INPS, such behavior would constitute a crime, if the amount not paid exceeds € 10.000 per year, otherwise it will just constitute an administrative violation.