Employers, procurers, and intermediaries must print the Employee Ledger (LUL) referable to the previous pay period.
The Employee Ledger may be kept electronically (provided that the local Labour Inspectorate is informed) as long as the employer’s time stamp and digital signature (or the latter’s consultant) are affixed.
Employers, qualified entities and authorised intermediaries must electronically submit the monthly UniEmens form to the National Social Security Institute (INPS), notifying the flow of contributions data for the previous month.
Obligation to send payment receipts of withholding taxes on their workers in the previous month or, if exempt, a copy of the tax compliance certificate.
Obligation to report any hiring and termination of embarked or disembarked maritime workers during the previous month.
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