Voucher, Instructions for Use. L'National Labor Inspectorate (Inl) has provided with its first circular the operational indications to fulfill the new preventive communication obligations for entrepreneurs and professionals who use ancillary work.
First of all, the circular recalls that the new preventive communication does not eliminate the obligation for the client to present the declaration of start of activity to INPS when the relationship is activated.
Furthermore, "the client must, within 60 minutes before the start of the work performance - writes the Inl - send an email to the competent Labor Directorate to specially created e-mail addresses”, which are listed in the full text of the circular.
We recommend keep a copy of the emails sent in order to prove that it is in order. The violation of the obligation to notify, in fact, entails an administrative fine ranging from 400 to 2.400 euros for each worker for whom the communication has been omitted. Furthermore, those who also fail to send the communication of the start of the activity to INPS will receive the maxisanction for undeclared work, which is worth from a minimum of 1.500 to a maximum of 36 thousand euros for each employee.
Emails to the Labor Department "should be free of any attachments - continues the text - and must contain the client's data and those relating to the provision of ancillary work”. The latter must comply with the following schemes:
– For non-agricultural entrepreneurs and professionals
1) the personal data or the tax code of the worker;
2) the place of performance;
3) the starting day of the service;
4) the start and end time of the service.
– For agricultural entrepreneurs
1) the personal data or the tax code of the worker;
2) the place of performance;
3) the duration of the service with reference to a period of time not exceeding 3 days.
As for the customer data, "at least the tax code and company name must be indicated - continues the Inl -, which must also be reported in the subject of the email". "Any changes or additions to the information already transmitted" must also be communicated, no later than 60 minutes before the activity to which they refer.
