Inspection visits and management of administrative litigation

Inspection personnel may obtain a variety of information from employees, employer or from professionals assisting them, with regard to:

• actual existence of an employment relationship;
• wages received;
• the fulfillment of INPS and INAIL obligations;
• the payment of INPS and INAIL benefits.

The maxi-penalty, regulated by Italian Law No. 73 of April 23, 2002, operates against the employer who employs so-called ‘undeclared’ employees at the company. This offence consists of the dual requirement of the lack of prior notice of employment (also called ‘COB’ or ‘UNILAV’) and the omitted registration of the employment relationship in the mandatory employment book.

The maxi penalty is a pecuniary fine whose amount varies depending on the duration of the infringement and that could exceed EUR 40,000.