Starting from 1 April 2010, the registration of a company must be made through "Single Notice", using the relevant ComUnica on-line service.
The registration is aimed at dependent workers and authorised intermediaries of companies.
According to what is envisaged in Circular INPS No. 2 of 3 January 2007, in the event of hiring of dependent workers, the employer or its intermediary must submit the new company registration claim to INPS by the 16th of the month following the hiring (deadline for the payment of contributions).
The claim can be submitted on-line on the INPS website, through the dedicated service, which automatically logs the claim and assigns the company registration number. Once the procedure is completed, the "company completion" function, the viewing of the claim (on-line DM68) and the printing of the receipt of data submitted for each single registration number are immediately available.
From 1 April 2010 ComUnica is the only way for business start-up to take place. In the event of a business start-up with the recruitment of dependent workers and the consequent obligation to pay contributions and insurance and assignment of a company position (company registration for new enrolments or company code and / or CIDA for farms), users must therefore, use the ComUnica service specifying the use of the DM or of the DA file. The registration procedure included in the on-line services of the INPS website and the relevant completion of the DM68 form (form code SC06) were therefore removed.
In the event of hiring dependent workers after the start of the business activities, with the consequent assignment of a company position (registration of a company without a registration number), it is possible to choose between the ComUnica procedure or INPS on-line services (INPS circular No. 41 of 26 March 2010).
Finally, registration can take place automatically, following an INPS, INAIL report from the Provincial Employment Office, the Guardia di Finanza and other institutions.