The Unified certification (Certificazione Unica – CU – formerly “CUD”) is one of the most important documents in Italian tax and labor law. It summarizes all of a person’s income and tax data annually and serves as the central basis for the income tax return and for the preparation of the pre-filled tax return (the so-called “precompilato”).
What is the Unified certification?
The Unified certification is a standardized annual certificate issued by the tax substitute, specifically the employer or, in the case of freelancers, the client.
In terms of content, the unified certificate includes all income from the previous calendar year as well as the corresponding taxes and social security contributions.
Deadlines, Submission, and Delivery
In principle, the unified certificate must be provided to employees and electronically submitted to the Agenzia delle Entrate by March 16 of the following year.
As consultants, we handle both the electronic submission of the CU forms to the Revenue Agency and the provision of the documents via our online portal, gupa. The CUs are uploaded with the employer’s signature already integrated, so companies do not have to worry about either signing or distributing them to employees.
Which details are particularly important in the CU?
To understand the CU, certain fields are particularly relevant. Of central importance are:
- Fields 1 and 2 in the section on income from employment: These relate to the taxable income base and thus the amount relevant for income tax; this is not to be equated with gross pay.
- Field 21: It shows the withheld income tax (IRPEF).
- Fields 22 through 29: These relate to regional and municipal surcharges.
- Fields 411 through 420: These fields show contributions to the pension fund.
- Fields 4 and 6 in the contribution data section: These fields contain the contribution base and the social security contributions paid by the employee.