The registration of farms is the notice of start of activities with dependent workers. Starting from 1 April 2010, the registration of a company must be made through "Single Notice" and the relevant ComUnica on-line service. Compared to the generality of companies, the fulfilments for the agricultural sector are partially different.
The registration procedure is aimed at farms that hire permanent and / or fixed-term workers.
The farm must notify INPS of the start of activities through the ComUnica on-line service and the filling out of the Company Report section (DA), which ensures the exact classification of the farm.
The classification allows the correct classification, the start of activities and all subsequent recruitment operations, a quarterly report (UNIC DMAG) of the working days carried out, contribution calculation and contribution payment. Payment must be made with the pre-filled F24 form that INPS sends to the company quarterly.
In the agricultural sector, OTD workers (fixed-term workers) and OTI workers (permanent workers) are envisaged.
Small tenant farmers, with an associative work relationship of up to 119 days a year for the management of the fund or the breeding of livestock, are treated as dependent workers only for insurance purposes and their contributions are paid by the grantor.
The crediting of contributions declared for the pension and benefits takes place following the publication of the annual nominative lists through the institutional website of INPS with notification value for all purposes.