Through the DMAG form, workers employed on farms are reported on a quarterly basis and the wage and social security data of dependent workers are reported for the purposes of establishing and collecting contributions.
The data contained therein are used on the one hand for the calculation of contributions, exclusively by INPS, and on the other hand for the implementation of the workers' insurance statuses, through registration in the annual lists of names.
With the claim of the provisions of Law no. 81 of 11 March 2006, as of 01 July 2006, even this duty must be transmitted digitally (Circular no. 115 of 02 October 2006).
The service is intended for farms who hire permanent and fixed-term dependent workers, and for reporting the days of individual co-participants.
The DMAG forms are divided into Primary (P) and Variation (V) forms. With the Primary (P) forms, company data is declared for the first time, while the Variation (V) forms are used to modify previously declared data. At present, the Variation (V) forms can only be used to report supplements in the number of days and/or salaries. Any diminishing variations must be claimed to the competent offices.
The report is primarily composed of two parts:
- the first is used to indicate the complete company data and provide the other information necessary for calculating the contribution, since submission of the DMAG form is followed by the calculation of the amount due and the submission of the F24 form for payment;
- the second is intended for indicating the workers' employment and payment data for the purpose of implementing individual insurance statuses and providing benefits.
The deadlines for submitting the DMAG form online from the 4th quarter of 2006 are:
- I quarter: 30 April;
- II quarter: 31 July;
- III quarter: 31 October;
- IV quarter: 31 January of the following year.
Also for this purpose, the online submission can only be made after the login details or authorisation has been issued to the agricultural section, and can also be made directly by the employer or by qualified intermediaries, as referred to in Article 1, Law no. 12 of 11 January 1979 (Circular no. 32 of 12 July 2004).
The claim to the INPS must be submitted online by using the dedicated ComUnica service.