Italy: Tax Codes Established for the New RC Auto SSN Contribution Advance Payment
The Italian Tax Authority, in Resolution No. 37/E of 23 October 2026, has established the tax codes required to pay the advance instalment of the contribution to the National Health Service (SSN) on motor third-party liability (RC Auto) insurance premiums. The contribution, also referred to as EMER, is payable to the State and to the four autonomous regions, and is declared annually by 31 May of the following year.
Under the 2026 Budget Law (Law No. 199 of 30 December 2025, amending Article 334 of the Private Insurance Code), insurers must, from 2026 onward, make an advance payment equal to 85% of the contribution due for the preceding year. The advance follows the same allocation logic as the monthly payment mechanism and is therefore split across five separate destinations, each with its own tax code:
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3381 – State
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3382 – Valle d’Aosta (Aosta Valley)
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3383 – Bolzano
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3384 – Trento
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3385 – Friuli-Venezia Giulia
The codes are reported on the F24 form. The advance is due by 16 November each year, with the first payment falling due for the first time on 16 November 2026.
