INPS - Circular No. 172, December 31, 2010
At the end of 2010, the INPS has issued Circular No. 172, which is crucial because it revolutionizes the relationship with the Institute in relation to the management offices. With the text in the INPS comment raises the unique position to contribute innovative business and information regarding the opening of corporate tax status and the centralization of its obligations.
from the provisions provided by INPS, we learn that in view of the fact that companies, even in the presence of a plurality of operating units, managed jointly for the obligations relating to employment, payroll and contributions including the provision of information flows and execution of payments in respect of social security institutions, it is therefore appropriate to require that the management of submissions to the Institute to focus on a single tax position.
So from December 31, 2010, an employer has the burden to request the establishment of a tax position only, with release of a serial number, only in the beginning stage of activity with employees and only Thematic only mode, using one of two channels:
- cases start-up Simultaneous recruitment of the employee, through the single communications Register of Companies;
- in cases recruitment of employees at a time after commencement of work, through the Single Communication or through the telematic procedure for registration on-line services available in the Institute.
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All this was possible because all the conditions have been created to begin the process of telematizzazione exclusive applications for service: then from the date of publication of Circular comment on the proposed model DM68 (code SC06) is repealed.
Until the issue of Circular 172 regarding procedures for the opening of the positions had been given the insurance policy on the territorial jurisdiction for the ignition of the freshmen and was given a discussion of some special cases for which it was designed to use separate corporate positions; such standards and therefore decided to abolish the tax position established at the beginning of a rule with employees will be unique, even if the employer is found, then, to set up new production units, designed as places where it is carried out in a stable manner the work of one or more employees.
The employer who is then in such circumstances should not require the opening of a new and separate tax position, but will manage their obligations by using the tax position already in place and stating the particulars of the new business unit.
remain in force the provisions relating to the initiation of distinct business locations for which there are different tax obligations on the part of the same employer and who can also take different classification for social security care, so there will continue to have separate locations in the following cases:
- employer, in relation to different types of staff, is required to pay the second obligations, and measure different contributions;
- employers engaged characterizing independence from organizational and management with different economic goals;
- shipping companies;
- contractors of various services, working on board cruise ships
- leasing agencies : these in particular since the pay period in January 2011, will have two positions, one for temp work and another for staff recruited for the operation of the facility.
Employers then that already have more freshmen having features that aim to facilitate a consistent contribution on a single position contributory payment of contributions, have the right to apply for permission to centralization contribution, the measure of authorization will be issued only in the case of employers have a number of business students and the possible acceptance of the application will result in the closure contribution of the positions covered by the request of centralization.
those applications already submitted and centralization of being defined, there are two cases:
- ; the case in which centralization is required with reference to a new office, still no register: in this case the new provisions are removing the need for a stand-alone measure and it will be possible for the employer to make the provision of opening a new office through this application internet services institution receiving real-time identification number of the seat itself;
- in case you ask centralization with the closure of a number already exists: the employer in this case must await the issuance of the special measure centralization.
However, in the case of formation of a new business unit with employees, with the introduction of the principle of a tax position is not, however, the obligations on the reporting unit identification operation into which a company's employees and, if applicable, the duration of the storm itself.
In these cases, no need to open nine positions and seek a possible contributory centralization, as it will be assigned a serial number to identify the operational unit which, from the complaint to pay for the month of January 2011, as part of the communication by UniEmens flow, will be reported for each worker employed .
INPS makes it clear that the obligation of establishing a single tax position also imposed on employers in the agricultural sector for the management of submissions to the Institute, so employers will have wings Follow these guidelines:
- in the event of commencement of business must have a single model of corporate complaint (DA), although operating in more money located in provinces and / or different municipalities, in which case carry out the obligations of insurance with the company code indicated in panel A of the DA or the one specified in the context C relative to the central building in the event of conducting more funds distinguished by different codes Istat ;
- in the event of termination of new funds, even if located in provinces and / or combined different companies do not have to open another location, but must make a change in the company's complaint already filed in the beginning phase activities;
- companies operating with no budget in the event of early termination activities must provide a single company to declare all places, even if located in provinces and / or different municipalities, where you do the work, failing to report more places, companies do not have to open another location, but must make a change in the company's complaint already filed during login.
exception of the specific nature of the sector:
- the company which is liable to pay the contribution second different sizes, in this case, a complaint must be filed for each type of company business even when referring to the same employer and requirements are contributions made by the company code corresponding to each DA and you can not request the centralization;
- the company working on more funding for the activity which is characterized by organizational and managerial autonomy, in this case, a complaint must be filed separately for each enterprise fund, it will be possible in this case require centralization;
You can still request authorize the centralization of the obligations of contribution by agricultural employers already have more company codes with characteristics consistent contribution.
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