UniEmens is the monthly electronic report that employers in Italy are required to submit to the National Social Security Institute INPS/NISF. Since 2009, it has replaced the former DM10/2 and EMENS systems and consolidates all relevant wage and contribution data into a single standardized data flow.
Purpose of the report
Through UniEmens, all wage, salary and contribution data of employees are transmitted. This enables INPS/NISF to correctly record social security contributions and accurately assign individual entitlements – such as pension, sickness or unemployment benefits.
What information does UniEmens contain?
The reporting system includes both company data and detailed information for each employee, in particular:
- Gross wages and contribution-relevant earnings
- Working hours, type of contract (full-time/part-time), fixed-term employment
- Applicable collective bargaining agreement (CCNL)
- Absences such as sickness, vacation or maternity leave
- Calculated social security contributions and any applicable benefits
This information forms the basis of each employee’s individual social security account.
Deadline & submission
UniEmens must be submitted on a monthly basis, no later than the last day of the following month, through the INPS/NISF online portal. Access to the portal is granted via SPID, CIE or CNS.
The report must be complete and submitted within the prescribed deadlines; at the same time, the relevant social security contributions must be paid within the applicable due dates. The submission is generally carried out by the appointed payroll consultant on behalf of the employer. Incomplete, incorrect or late submissions may result in requests for regularization, additional contribution assessments or discrepancies in the employee’s social security record.