1. Do Italian companies posting to a foreign country have to fill in the UNI_DISTACCO_UE e-form in the Compulsory Communications procedure?
No, the provisions set out in Legislative Decree No 136/2016 only apply to postings to Italy by companies in other Member States. For postings from Italy to other countries you should consult Directive 2014/67/UE for EU receiving countries or the specific legislation of the receiving country, should it be outside the EU.
2. If a foreign company carries out cabotage operations in Italy for a few days only do the provisions in Legislative Decree No 136/2016 still apply?
Yes, Legislative Decree No 136/2016 and the relative obligations held therein must be applied whenever workers are involved in cabotage operations, in accordance with Chapter III of the Regulation (EC) No 1072/2009 and Chapter V of the Regulation (EC) No 1073/2009 (Article 1, paragraph 4, Legislative Decree No 136/2016).
3. Are there any particular requirements for liaison officers, as referred to in ex Article 10 of Legislative Decree No 136/2016? Where should their details be entered?
Anyone can represent the foreign posting company and the posted workers so there are no specific requirements. It is important that the information regarding the liaison officers is entered in the UNI_DISTACCO_UE e-form.
4. Are the liaison officers with the service providers jointly responsible for complying with the obligations set down in Legislative Decree No 136/2016?
No, the provisions set down in Article 10 of the afore-mentioned decree , as well as any sanctions that may apply, regard the service provider (foreign posting company) alone.
5. What should happen if I need to change some information in a declaration that has already been sent?
Any variation must be notified within five days of the change being made. See the following examples:
- A change in the starting date of the posting must be notified within the 5th day following the new starting date
- A change in the end date of the posting must be notified within the 5th day following the original end date that was previously notified
- A change in the work place must be notified within the 5th day following the date the work place was changed.
- If, on the other hand, a mistake was made when the information was entered, then the change must be notified within the 5th day following the starting date of the posting.
6. During an inspection must the documentation requested in Italian (cf. INL circular No 1/2017) be immediately available or can it be presented at a later date?
If the documentation to be translated into Italian is not available when the inspection takes place then the penalties and/or fines referred to in the above-mentioned circular shall apply.
7. If the electronic procedure is not working properly is there any other way to send the UNI_DISTACCO_EU form ?
No, there is no alternative. However, if the IT system of the Ministry of Labour and Social Policies is not working properly, in order to be able to fulfil their administrative obligations, service providers are allowed to make their declarations up to midnight of the day following the complete reactivation of the system (cf. INL circular No 3/2016).
8. Must the contact person as referred to in Article 10, paragraph 4 Legislative decree No 136/2016, acting as a representative with the social partners, be aware of all the existing postings to the receiving company?
No, unless it is the same person responsible for carrying out the duties of the liaison officer, as provided for in paragraph 3, letter (b) of the above-mentioned Article 10. The contact person as referred to in Article 10, paragraph 4 must be reachable whenever there is a motivated request from the social partners.
9. Do the provisions of Legislative decree No 136/2016 and, more specifically, those concerning the administrative requirements referred to in Article 10, apply to professors and/or researchers from foreign universities in Non-EU countries that are working in Italian universities?
Further clarification concerning the administrative requirements referred to in Article 10 of Legislative decree No 136/2016 have already been provided by the Italian National Labour Inspectorate in circulars No 1/2017 and No 3/2016, in which it is specified purely by way of example that the above-mentioned requirements do not apply in the case of posted workers that fall within the scope of Legislative decree No 253/2016 (implementation of Directive 2014/66/EU regarding the entry and residence of managers, specialists or trainees from Non-EU countries in the framework of a transfer between companies belonging to the same group), nor in the case of researchers and self-employed workers, nor in the case of the workers referred to in Article 27, letter a) of the Consolidated Immigration Act-Testo Unico Immigrazione (Ministry of the Interior and Ministry of Labour and Social Policies joint circular No 9/2017).
10. Can a foreign identification code be entered for the receiving company?
In accordance with Article 1, paragraph 1 of Legislative decree No 136/2016, the expression “provision of services”, that originated in the EU, implies the fulfilment of temporary work in favour of a company located in Italy, which can be a ‘user’ company belonging to the same group, a production unit, a branch, a business office of the foreign posting company or a client company.
To recognise the ‘user’ company as a branch or production unit of the posting company, it is in actual fact necessary to ascertain some level of organisation of means and/or people, whereby the company operates and/or runs an economic activity in Italy and which, in any case, constitutes a permanent business establishment that can be attributed to the foreign sending company, even if for a defined period of time.
Consequently, in the light of the above, when filling in the UNI_DISTACCO_UE form it is necessary to enter an Italian tax code or an Italian VAT registration number in the receiving company field, even when it belongs to a branch or production unit, located in Italy, of the foreign posting company.
11. Do work placements within the framework of international programs involving EU nationals in training activities in Italy fall within the scope of application of Legislative decree No 136/2016?
No, they do not. The provisions set down in Legislative decree No 136/2016 are applicable only if the worker is regularly paid and has an employment contract, such as an apprenticeship contract.
Last update August 1th 2018