The attendance register, in Italian lista presenze, is used for the monthly recording of the hours actually worked and employees’ absences. It is an important basis for the correct processing of payroll.
For each employee, the following information in particular should be recorded:
This information is required for the so-called Libro Unico del Lavoro (LUL). The LUL is the statutory unified employment register in Italy and must contain a calendar of employees’ daily attendance.
No specific format is prescribed for the company’s internal attendance register. Working hours can be recorded, for example, by means of a time clock system, HR software or a suitable Excel spreadsheet.
It is important that the information is complete and traceable and that it can be clearly assigned to the respective employee and month.
Attendance data should be provided to the payroll office in good time. As a general rule, the Libro Unico del Lavoro must be completed by the 16th day of the following month with the data relating to the respective month.
Correct attendance recording is particularly important for calculating salary, overtime, holidays and absences.
Further information can be found in our glossary articles on working hours and rest days as well as on the contents of a payslip.
1. Is an attendance register mandatory in Italy?
A separate company attendance register is not mandatory. However, employees’ daily attendance data must be recorded in the Libro Unico del Lavoro.
2. What must the attendance register contain?
In particular, working hours, overtime, holidays, rest days as well as paid and unpaid absences.
3. Can the attendance register be kept in Excel?
Yes. In principle, internal attendance recording can also be carried out using Excel or other suitable software.
4. Must overtime also be recorded?
Yes. Overtime hours must be indicated separately in the attendance calendar.
5. How long must the Libro Unico del Lavoro be retained?
As a general rule, the LUL must be retained for five years from the last entry.