By 16 February 2011 employers must pay the insurance premiums resulting from self-assessment for the 2010 balance and 2011 advance payment. Remuneration actually paid must be communicated to Inail (Italian Institute for Insurance Against Industrial Accidents), unless this is done electronically, in which case the deadline for submitting wage statements is postponed until 16 March of this year.
Artisan firms which did not employ workers in 2010 or which only employed workers with apprentice contracts, are exempt from having to submit wage statements.
Failure to submit wage statements is punished with an administrative sanction of 770 euro which can be rectified by paying the reduced amount of 250 euro.
Il Sole 24 Ore