Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.
After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.
Employers, qualified entities and authorised intermediaries must submit the monthly UniEmens declaration form concerning the flow of contribution data for the previous month to INPS electronically.
Obligation to adapt by-laws to the new rules in force on 1 January 2022, otherwise positions will be transferred to the Wage Integration Fund (Fondo di integrazione salariale, ‘FIS’).
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