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UniEmens pay and contributions report. Worker’s contributions statement
Publication: 10/12/2020 Last update: 17/05/2023
The UniEmens report
As an employer, you are required to submit a 'pay and contributions statement' (Emens-DM10 report) to the National Social Security Institution (INPS) by the end of the month following that in which the employee worked, containing:
- data on monthly salaries paid to employees and other information necessary for the calculation of contributions;
- information necessary for the implementation of the worker's individual insurance status and for the payment of benefits by the INPS.
The mandatory monthly report to be made to the INPS consists of an information flow known as 'UniEmens'.
The procedure for submitting UniEmens is available on the INPS website in the Services for Businesses and Consultants portal.
The employer/legal representative must apply for authorisation from the Services for Businesses and Consultants by submitting an SC65 form - Application for the authorisation of online services for Companies-Employer accompanied by an identity document.
Once the authorisations have been obtained, you can access the site, subject to authentication with SPID, CIE, CNS, an INPS PIN. After authentication, you can select UniEmens -> Submit individual reports in the internal menu.
Monthly reports must be submitted no later than the last day of the month following that in which the last payment period to which the report relates has expired (INPS Message No 11903 of 2009). Where the time limit for submission falls on a Saturday or a public holiday, it is extended to the next working day.
The monthly UniEmens report is made up of several sections, each one containing specific notions relating to: sender's data, company data, reference period and the individual worker's report.
The worker's individual report contains all the worker's contribution data, as well as other elements such as: type of pay (monthly or hourly), national collective labour agreement (CCNL) applied, type of worker (part-time or full-time), number of months paid, hours worked, working hours. The submitted file containing all the employees' contribution information in force at the company is first checked using software available on the INPS website, in order to exclude the submission of files containing compilation errors.
The UniEmens system has considerably simplified the obligations of Italian employers, who can make certain advance contributions paid on behalf of the Institution to employees by submitting the data flow: for example, sickness or household allowances (ANF) and social safety nets. Consultation of individual reports and changes in individual reports can be found under the same UniEmens functionality.
The competent authority responsible for the procedure is the INPS, email: dc.entrate@postacert.inps.gov.it, tel.: 06 59051.
Contributions statement
The contributions report feeds into the employees' contributions statement, which briefly sets out the contributions history of the workers covered by the various forms of compulsory insurance provided for in Italian law, in order to guarantee incapacity, old-age and survivors' benefits.
Therefore, as an employee, you can obtain confirmation that your employer has duly submitted contributions and salary claims and check your insurance status, i.e. the list of social security contributions credited to you, by consulting your contributions/social security statement.
The contributions statement contains the following, line by line, in chronological order:
- periods credited in the various schemes managed by the Institution into which the relevant contributions for social security and pension benefits have been paid;
- type of employment relationship;
- number of contributions credited;
- remuneration received;
- entity paying the contribution (company/employer/sole trader/entity);
- explanatory notes, if any.
The statement of account is provisional and informative and lists the contribution periods recorded at the time of consulting the INPS archives.
It cannot be used for certification purposes.
In order to verify that the pension requirements are met, you can apply online for a Certification Statement (ECOCERT), from the pension claims service, selecting the option Certifications > Ordinary > Certification statement, once your login details have been authenticated.
In order to check the contributions paid into your insurance account, once you have logged into the service using your SPID, CIE or CNS or INPS PIN, you can connect to the Contributions Statement service. You can view the contributions paid under INPS services and print your certification statement.
If you find that some periods are missing, you can report any inconsistency/irregularity using the Fa.Se. procedure. (Notification File) for private and RVPA (Request for Change in Insurance Status) services, and public services. Both can be accessed after authentication in the citizen's social security file, selecting from the service menu Insurance account > Contribution messages or Public employee RVPA.
The competent authority responsible for the procedure is INPS, certified email (PEC): dc.entrate@postacert.inps.gov.it, tel.: 06 59051
