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 employer’s time stamp and digital signature (or the latter’s consultant) are affixed.
Delivery of any supplementary declaration in case of errors in 730/2022.
Reporting self-employed relationships established with digital platform intermediation in the previous month.
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