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.
Contractors and subcontractors must send principals or contractors payment receipts for workers’ withholding taxes in the previous month or, if exempt, a copy of the tax compliance certificate, for any annual contracts exceeding €200,000.
Staff leasing agency reporting of employment relationships established, changed and terminated during the previous month.
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