What is the Libro Unico del Lavoro?
The Libro Unico del Lavoro (LUL, single employment register) is the register every private employer in Italy, except households employing domestic workers, must keep for its employees. Introduced by article 39 of Decree-Law 112/2008, it records each employee’s details, pay and attendance.
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The LUL replaced the separate payroll and staff books that Italian employers used to keep. It lists all employees, and also coordinated and continuous collaborators (co.co.co.).
For every employee, the LUL shows the name, tax code, job classification and level, base pay, seniority and social security positions, together with all pay items. It also contains an attendance calendar with the hours worked each day, overtime, absences, holidays and rest days. In practice, each month’s payroll data is posted to it.
Deadlines and how it is kept
The LUL must be completed for each month by the end of the following month. Employers usually keep it through a labour consultant (consulente del lavoro) or a payroll provider, and must show it to labour inspectors on request.
Fines
Failing to set up or keep the LUL carries a fine of €500 to €2,500, and failing to show it to inspectors €200 to €2,000. Omitted or false entries that affect pay, contributions or tax cost €150 to €1,500, rising to €500 to €3,000 when more than five workers or six months are involved, and to €1,000 to €6,000 above ten workers or twelve months. Failing to keep the register for the required period costs €100 to €600.
Simple clerical errors are not fined, but entries that change what an employee was paid or what was declared to INPS and the tax authority are.
The LUL when you hire through an EOR
With TopSource as your Employer of Record in Italy, the LUL entries for your employees are part of monthly payroll, so the register always matches what was paid, withheld and declared.
Frequently asked questions
Who must keep a Libro Unico del Lavoro?
Every private employer in Italy with employees, except households employing domestic workers.
When must the LUL be completed?
For each month, by the end of the following month.
Is the LUL the same as a payslip?
No. The payslip goes to the employee, while the LUL is the employer’s register. In practice the same monthly data feeds both.
Related terms in Italy
- Comunicazione Obbligatoria (Italy)
- Smart Working Agreement (Italy)
- ROL and Ex-Festività Permits (Italy)
- Patto di Non Concorrenza (Italy)
- Employee Categories (Italy)
- Mandatory Disability Hiring Quota (Italy)
- Cassa Integrazione (Italy)
- Decreto Flussi and Nulla Osta (Italy)
- Welfare Aziendale (Italy)
- F24 Payment Form (Italy)
- UniEmens (Italy)