The MUT (Modulo Unico Telematico) form is an electronic reporting procedure used by the Construction Workers Funds for the monthly submission of employee and contribution data relevant to the construction industry. The obligation to submit this form generally applies to construction companies that are registered with the Construction Workers Fund and employ employees subject to the collective agreement provisions of the construction industry.
The MUT form is used to calculate and administer the contributions due and the benefits to which employees are entitled from the Construction Workers Fund. The report is usually submitted by the appointed payroll adviser.
In particular, the MUT form is used to submit details of employees, hours worked, the wage and contribution bases, and the contributions due. Submissions are made monthly and exclusively electronically via the designated portal of the relevant Construction Workers Fund.