Companies, or their intermediaries, together with the current monthly UNIEMENS reports, also submit any reports of changes in information relating to previous periods each month (Uniemens Vademecum).
All companies that have to communicate changes in information relating to previous periods are responsible for reporting changes to the UNIEMENS data.
The control procedure develops a new DM2013 form, which will be compared with the originally produced DM2013. Any differences are included in the new DM10VIG form, which shows the amounts due to or receivable from companies.
The regularisation of contributions is generated only when the UNIEMENS flow data that have a contributory value are changed (for example, an adjustment of taxable income or a “type of contribution” code) and only if the DM2013 relating to the month to be corrected is issued and is balanced without adjustment note or with clear adjustment note.
If the contribution changes refer to an unbalanced DM2013 and have not been marked as regularisation, no DM10VIG will be produced, and the data will be used by the procedure for balancing the DM model.
If the variation report is explicitly marked as regularisation but refers to an unbalanced DM2013, it will remain so until the DM2013 is corrected and balanced.
Changes in non-contributory information (weekly coverage, credit differences, etc.) affect the workers’ insurance account.
The company can consult the DM10VIG online on the INPS website by using the dedicated service.