NEWS

INL Note N° 2401/2023 on the simplification of administrative burdens on foreign service providers 

The Italian National Labour Inspectorate (INL) clarifies certain aspects on the obligation to keep documentation in the case of transnational postings. 
Share:

Table of Contents

Consultation for Posting Workers to Italy

With Note No. 2401/2023, the INL has provided clarifications on the administrative obligations to be borne by service providers, referred to in Article 10, paragraph 3, letters a) and b), of Legislative Decree No. 136/2016. 

Obligations of service providers in case of transnational posting

Pursuant to Legislative Decree No. 136/2016, transposing Directive 2014/67/EU on the implementation of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services, during the period of the posting and until two years after its termination, the posting company is obliged to:   

  1. Keep a copy (paper and electronic), in Italian, of the following documents:  
    • employment contract;
    • pay slips;
    • time sheets indicating the beginning, end and duration of daily working hours;
    • documentation proving payment of wages;
    • public notice of establishment of the employment relationship (or equivalent documentation);
    • proof of the request for A1 document to the social security authority of the Member State of origin made by the posting company: it can be identified as one of the documents equivalent to the public notice of establishment of the employment relationship. (INL – circular 1/2023),  
    • A1 document.  
  2. Designate a contact person electively domiciled in Italy responsible for sending and receiving acts and documents.

Clarifications provided by INL with Note 2401/2023

Upon request of the Department for European Policies – Office for the Internal Market, Competitiveness and General Affairs, the Ministry of Labour and Social Policies and the National Labour Inspectorate had been invited to assess the possibility of transposing into the Italian national system a series of practices. Such practices have been already adopted in other Member States and are aimed at simplifying the administrative burden for service providers who intend to post their employees to the territory of EU countries other than the country of establishment.   

Obligation of document retention

The Italian National Labour Inspectorate has provided clarifications on the obligations of document retention referred to in Article 10(3)(a) and (b) of Legislative Decree No. 136/2016.   

Due to the need for simplification, the INL considers as sufficient that the documentation is made available to the supervisory bodies upon request, excluding the need to keep it on site for the entire period of posting. However, this is without prejudice to the need to allow the inspection staff to immediately verify the correct establishment of the employment relationship which, as indicated in Circular no. 1/2023, can be demonstrated by means of a certificate of the request of the A1 document to the Social Security Authority of the Member State of origin made by the posting company. 

Designation of a contact person in Italy

With regard to the second aspect, concerning the designation of a contact person in Italy during the posting period, the INL clarifies that the contact person that the posting company is required to designate does not necessarily have to be physically present in the national territory. On the contrary, it will be sufficient for such person to be domiciled in Italy, to whose address notices and interlocutions will be delivered.

Regulatory Framework

Authority Source Number Article Type Date Link
A&P related service:

Posting Workers to Italy

Studio A&P provides assistance to companies posting workers in Italy, by taking care of all the necessary requirements, provided by EU and Italian legislation, such as posting declaration, A1 certificate and additional national requirements (eg. credit licence for construction sites).

Contact us for this service

Form ID: “81”

Complete the form to get a response from our experts

Related Insights

No data was found

Related News

Administrative Fulfilments for Employers
Starting January 2026, the Italian National Labour Inspectorate (INL) introduces stricter rules on undeclared work, with immediate point deductions under the credit license system....
Administrative Fulfilments for Employers
The Central Directorate for Legal Coordination of the National Italian Labour Inspectorate (INL) issued Note no. 1091 of 18 June 2024, in which it provided its inspectors with some operational...
Income Tax Law
The Italian Revenue Agency has provided clarifications on tax withholdings in subcontracting....

More related Services

No data was found