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UNIEMENS submission for private company employers
Following the announcement of 25 May 2009 n. 011903, a single system for forwarding monthly dependent worker declarations, known as the UNIEMENS flow, became operational.
Previously, monthly declarations were submitted to INPS using two different forms: DM10/2 and EMENS.
Law no. 326 of 24th November 2003 states that employers must provide INPS with monthly payment data and information for calculating contributions.
The service is aimed at and mandatory for all employers.
Before the UNIEMENS flow was established, the employer had to fill in the DM10 form to advise INPS of monthly salaries paid to dependent workers, the contributions due and any adjustments made to services, benefits and relief paid in advance on behalf of INPS. The balance between the debt items and the employer's credit items could result either in a form with a "credit" balance (i.e. closed with a debit balance for the company) or a "debit” balance (i.e. with a credit balance for the company).
The DM10 forms submitted online underwent both a formal check as they entered INPS’s system, and a validity check regarding the compatibility of the items (credit or debit) submitted. This check was made based on the contribution characteristics associated with the company’s serial number. Any errors in the information resulted in a report known as an "adjustment note" being submitted to the company, which indicated either a “credit” amount (i.e. amounts due by the company to INPS) or "debit” (i.e. amounts constituting "credit" from the company to INPS).
In addition to the DM10 form, the EMENS form, introduced in January 2005, was also required which consisted of an electronic channel through which the withholding agent responsible for issuing the Certification of the withholding agent (CU) could transmit payment data and important information to the social security institutes on a monthly basis. The information was submitted by the last day of the month following the month involved and could be sent directly or indirectly by authorised persons. The information provided was used:
- to calculate contribution amounts;
- to implement individual insurance positions;
- for the provision of benefits.
Starting from declarations relative to May 2009, to be submitted by 30 June 2009, the EMENS and DM10 forms were merged into one single computerised channel, the UNIEMENS. Companies and intermediaries were given a transitional period to transfer from the old to the new system, during the second half of 2009.
The transitional period was officially complete as of 01 January 2010.
When can I claim?
For employers, the UNIEMENS flow must be submitted by the last day of the month following the month concerned.
If the last day of the month is a public holiday, the deadline is extended to the first working day of the following month.
For employers who submitted the DM10 form within a postponed deadline, the deadline for submission will remain the postponed one.
How can I claim?
The monthly submission of declarations using the UNIEMENS flow must be forwarded to INPS on-line by using the dedicated service.
For instructions and further information, please consult the following UNIEMENS manuals:
- UNIEMENS Technical Document – vers. 4.13 of 22 july 2021 (pdf 2,58MB)
- UNIEMENS Technical Attachment – vers. 4.13.0 of 22 july 2021 (pdf 3.35MB)
- UNIEMENS Validation Scheme – vers. 4.13.0 of 22 july 2021 (zip 25KB)
- Section Contract Codes <PosContributiva>– vers. 6.0 of 22 july 2021 (xlsx 76KB)
- Abbreviations OO.SS per Direct payment CIG and Funds (zip 52KB)
- Instructions for UNIEMENS variations (pdf 2,7 MB)