| Self-employed persons of the show, although subject to contribution Enpals. Merely incidental and Workers employees of the amateur sports associations, which are eligible for the classification of payments as income in kind "different." These are just some of the "excluded" subjects for which there is no obligation to record data only in the Book of work. unique book that will enter the scheme with the pay period of January, to replace the books that the employer should have taken under the previous legislation. in the book are included all employees in the company, with its payments in cash or in kind, paid or operated by the employer. In other words, the Book, which must be updated within 16 days of the month following the reference year, is the tool of consultation and verification of all that, inherent in the employment relationship, is in the company. Those involved must be recorded in the Book data to: - employees of any level and / or category. This heading also used by contract employees of administration or on secondment. As data to report, should be given only name, social security number, status, level of contractual and agency of administration or company posting. According to the Handbook of December 5, developed by the Ministry, those who use these forms of employment must ensure the registration of start and end months of employment. In any case, the failure to register by the user can be considered a purely formal violation, since it does not affect the terms of pay, tax contributions or employment. The Handbook states that the data of employees in administration or posting shall be given only with the actual creation of the unique book of work and, therefore, from January 2009; - coordinated and continuous, with or without mode project. This category also administrators, councilors and mayors, unless they fulfill the task on a professional basis, or that the appointment is entirely free. For these subjects should not be given any data that are typical of the employment: there will be the presence or absence of data, even if the Ministry considers that the latter should be given notice in the pay of Lul, when ' absence origins the right to a benefit by INPS or Inail; - associated with participation in work contribution, albeit in a mixed capital and labor. They should not be the most suitable data for a spouse, whether natural or adopted children, other relatives, related, affiliated and reliable employer who provide self-employment in the company. The obligation falls for the data members of companies of every kind, in fact, whether they engaged in a manual or supervise the work of others. From this point of view, Inail has provided instructions on the complaint of the names of shareholders, employees and carriers - and artisans - by the employer. The other excluded shall not be registered only on paper work trainees and interns, but to them are subject to the provisions of Article 50 Tuir of income earners as similar to that of paid employment. Not even mentioned are the agents and representatives who carry out activities in the form of enterprise; administrators, mayors and members of boards and commissions whose fees are within the income of a professional nature, the joint venture, which provides activities form as part of its business or assets of a company or self-employment. The opportunity The employer may also entrust to entities other than the keeping of the book only on the basis of, for example, categories of workers, provided that this choice has been informed to the relevant provincial office of labor, with the ' indication of and various bodies in charge of the contents of each section. The Daily source Ipsoa COMPANY LAW |
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