The hiring of an employee requires, as any business activity in which you interact with third parties of the company, mandatory obligations. The formal steps required to integrate the company operational units are:
- report of the start of the work of the holding;
- telematic communication on the Sardegna Lavoro portal;
- risk assessment.
The introduction of "Single Communication" (ComUnica) has simplified the relationship between companies and the Public Administration. For some parties, such as the Register of Companies, the ComUnica is a necessary channel and the practices cannot be forwarded according to the previous modalities; for another party instead, that is the Inail, the ComUnica is a channel provided but not necessary.
The advantage of Single Communication is precisely being able to fulfil bureaucratic obligations by addressing only one telematic pole; the digital practice containing information for all entities is to be sent only to the Register of Companies.
Thanks to this system, at the same time will be made:
- A request for tax code and VAT number;
- An opening of the insurance position at the INAIL;
- An application for membership of the INPS of employees or self-employed persons;
- A request for registration in the Register of Companies held by the Chambers of Commerce.
The Single Communication is valid for tax, social security and insurance purposes. It is structured in specific models for the different recipients:
- Register of Companies;
- Agenzia delle Entrate;
- SUAP (Single Branch of Productive Activities), possible SCIA (Certified Reporting of Start of Activity).
The need to integrate the number of operating units of the enterprise can obviously arise in different phases of the business life, in fact it can be born concurrently or after the start of the enterprise. If the need arises during the start-up phase and then start-up of the business, the system ComUnica allows to fulfill all the formalities required. If, however, the recruitment of employees takes place after the start of the business, you can use the telematic channels offered by:
- The web platform of ComUnica;
- INPS online services;
- INAIL online services.
It should be noted that our legislative system provides for two different forms of compulsory protection for workers:
- insurance against accidents at work;
- the social security schemes.
At the time of recruitment, the employer is obliged to pay social security and insurance contributions.
The employment relationship is born with the conclusion of the individual employment contract. Once agreement has been reached on the tasks to be carried out, the letter of engagement given to the worker must indicate the further elements of the contract:
- date of the commencement of the employment relationship;
- the place where the work is carried out;
- category, level, remuneration;
- duration of the trial period.
For further information, please visit the following websites: