What is UniEmens?
UniEmens is the monthly electronic report every employer in Italy sends to INPS, the national social security institute, with each employee’s pay and the contributions due on it. It feeds each worker’s individual contribution record, which INPS uses to calculate pensions and other benefits.
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The report has sections for the sender, the company and the reference period, and an individual declaration for each worker. Besides the contributions due, that declaration shows the pay type (monthly or hourly), the national collective agreement (CCNL) applied, part-time or full-time status, the number of monthly payments, and the hours worked and workable. Since February 2022, the CCNL has to be identified with its code in the national archive kept by CNEL, the National Council for Economics and Labour.
UniEmens replaced the two earlier monthly reports, DM10 and EMens, under INPS message 11903 of 25 May 2009. The obligation itself comes from Law 326 of 2003.
Deadline and how it is sent
UniEmens must reach INPS by the last day of the month after the pay period it covers, and a deadline on a Saturday or public holiday moves to the next working day. It is sent through the INPS online services for companies and consultants, either by the employer, once it has access, or by an authorised intermediary such as a labour consultant, and the file is checked with INPS software before it is sent. The contributions are paid separately with the F24 form, by the 16th of the month after the month worked.
Why accuracy matters
A correct, timely UniEmens limits the cost of any late payment. Where contributions are declared on time but paid late, INPS charges a civil sanction for omission at the official reference rate plus 5.5 points a year, capped at 40% of the contributions. Where contributions are hidden through missing or false declarations, the sanction for evasion is 30% a year, up to 60%. Errors in the report also end up in the employee’s contribution record.
UniEmens when TopSource runs your payroll
When TopSource runs your payroll in Italy, we prepare and send the UniEmens report each month from the payroll data, with the right CCNL code, and pay the contributions through the F24, so each employee’s INPS record matches their payslips.
Frequently asked questions
When is UniEmens due?
By the last day of the month after the month it covers. If that day is a Saturday or public holiday, the deadline moves to the next working day.
What is the difference between UniEmens and the F24?
UniEmens declares each employee’s pay and the contributions due to INPS. The F24 is the form used to pay those contributions, by the 16th of the month after the month worked.
What happens if contributions are not declared in UniEmens?
If contributions are hidden through missing or false declarations, INPS applies the evasion sanction of 30% a year, up to 60% of the contributions due, instead of the lower sanction for late payment.
Related terms in Italy
- Comunicazione Obbligatoria (Italy)
- Libro Unico del Lavoro (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)