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.
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.
The reporting system includes both company data and detailed information for each employee, in particular:
This information forms the basis of each employee’s individual social security account.
UniEmens must be submitted monthly and no later than the last day of the following month via the INPS/NISF online portal. Access requires SPID, CIE or CNS authentication.
Employers are required to submit UniEmens completely and on time and to pay the corresponding contributions. Incorrect or late submissions may result in adjustments, correction requests or contribution gaps.