The second instalment payment is expected for those employers who opted for four premium instalments resulting from the INAIL 2021/2022 self-assessment.
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.
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 time stamp and digital signature of the employer (or the latter’s consultant) are affixed.
Annual report of the period(s) during which employees performed work falling under the “harsh conditions” category in 2021 (art. 1, paragraph 1, letters a) to d), of Legislative Decree 67/2011), and the number of workdays falling under this category for night work for each employee. The report must be sent through the portal cliclavoro by completing the LAV-US form.
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