29 November 2016
As from December 26, 2016, for any European or non-European foreign staff relocated in Italy (this applies to both intra-company and contract work), the employer shall send a preliminary report to the Ministry of Labour, by midnight of the day preceding the start of the assignment in Italy.
The foreign company shall register with a special portal, get the access credentials and fill in the computer form – “UNI_Distacco_UE” (UNI EU relocation) – drawn up by the Ministry of Labour. This will not exempt the foreign company from the obligation to fill in the European Transfer Form, A1, which shall be duly filled in and sent to the National Social Security Institute (INPS) through the social security box.
Several different types of reports will be available:
- Preliminary report: to be sent by midnight of the day preceding the start of the assignment. It is required to report the number and details of the
- Deferred preliminary report: to be sent by midnight of the day following the day of recovery of full operation of the system, only in case of proven SID system lock.
- Cancellation: in case one or more essential details included in the preliminary communication are wrong, the report shall be cancelled and forwarded again.
- Variation: if any later changes should be made, these can be forwarded within 5 days of the event that caused them.
Data to submit
- Identification data of the foreign company (relocating party);
- Number of relocated workers and their personal details;
- Date of start and end of relocation;
- Place of work;
- Identification data of the Italian company (relocated party);
- Office of the worker when relocated;
- Details of the person to report to for relocation issues;
- Details of the person with representative powers to report to.
The computer programme will also allow the relocating company and the control authority (National Department of Labour) to access the data bank of the reports made.
As from November 1, 2016, the relocating company shall appoint two persons to report to throughout the relocation period: one, residing in Italy, being responsible for sending and receiving deeds and documents; one, with representative powers, being responsible for managing relations with social partners.
The document keeping service was started on November 1, 2016.
In particular, under art. 10, paragraph 3 of Italian Legislative Decree n°. 136/2016, the relocating company shall keep the following documents throughout the relocation period and for two years thereafter:
- labour contract or an equivalent document;
- pay packets;
- document stating the number of working hours per day;
- document certifying payment of salaries/wages;
- employment report or an equivalent document;
- certificate concerning the applicable social security laws.
The above documentation shall also be kept in the Italian language.
Sanctions
In case of failure to comply with the new provisions, administrative sanctions will be enforced:
- Failure to send the report to the Ministry of Labour: € 150.00 to € 500.00 for each worker concerned, up to a maximum of € 150,000.00.
- Failure to keep the required documents: € 500.00 to € 3,000 for each worker concerned, up to a maximum of € 150,000.00.
- Failure to appoint the persons to report to: € 2,000.00 to € 6,000.00.
The provisions to comply with are contained in European Directive 2014/67/EU, implemented in Italy through Legislative Decree n°. 136 of July 17, 2016.
Whereas the procedure has been set out by the Ministry of Labour through the Decree of August 10, 2016, published in Official Gazette n°. 252 of October 27, 2016.
