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Reporting and payment of ex ENPALS contributions
The obligation to pay social security contributions is the direct consequence of the insurance obligation that arises when the worker's services are used by the employer.
Any agreements between a worker and the employer aimed at circumventing the obligations relating to social security are void (Art. 2115, paragraph 3 of the Italian Civil Code).
The obligation to send remuneration and contribution reports is the responsibility of employers and / or customers of entertainment workers or professional athletes.
The Institute has implemented the integration of elements of tax returns of beneficiaries registered with the Entertainment workers Pension Fund (FPLS) and the Professional Athletes Pension fund (FPSP) in the "PosContributiva" (ContributoryPos) of the UNIEMENS flow dedicated to companies with dependent workers (INPS circular No. 154 of 3 December 2014, message No. 5327 of 14 August 2015 and message No. 1593 of 11 April 2016), from 1 January 2015.
For the correct filling out of the UNIEMENS report, please refer to the technical document and the technical attachment.
Following the integration of the former ENPALS contributory statements into UNIEMENS, again starting from 1 January 2015, the "PosSportSpett" section of the UNIEMENS layout can be used exclusively to transfer changes and / or settlements of relevant periods ranging from January 2008 (date of commencement of the operations of the contributive statements of the former ENPALS in XML format) in December 2014 (INPS circular No. 154 of 3 December 2014 and INPS circular No. 41 of 18 March 2013).
A simplified path is also available to fill out the UNIEMENS report for self-employed workers performing musical activities, which can be accessed from the on-line service (see message No. 727 of 17 February 2016).
The deadline for submitting contributory reports of workers in the entertainment sector and professional sportspeople is established on the last day of the month following that of the period of relevance to which the report refers. It must be noted, in fact, that the deadline for submitting monthly reports for companies required to comply with their tax obligations in respect of the former ENPALS Direction, is consistent with that already in force for most employers who use the UNIEMENS flow.
Contributions must be made, as usual, by means of a unified payment form (form F24 by the 16th of the month following the reference month (INPS circular No. 28 of 10 February 2015).
Please note that social security payments due on public holidays are considered timely if they are implemented on the first business day.
The tables of IVS contribution rates and of codes for filling out forms for settlement / changes of periods for the January 2008-December 2014 period are listed below:
- IVS contribution rate table for entertainment workers (pdf 71.9KB);
- IVS contribution rate table for professional sportspeople (pdf 65.7KB);
- Remuneration codes table (pdf 82.1KB), valid only for reports relating to periods of relevance prior to 31 December 2014;
- Rate codes table (pdf 78KB), valid only for reports relating to periods of relevance prior to 31 December 2014;
- Subsidies codes table (pdf 108KB), valid only for reports relating to periods of relevance prior to 31 December 2014;
- list of site codes to be used for filling out the F24 payment form (pdf 76.2KB), valid only for reports relating to periods of relevance prior to 31 December 2014.