Roma, 10 maggio 2021 – Attraverso la circolare n. 73 del 4 maggio 2021, l’INPS ha fornito istruzioni relative agli adempimenti dichiarativi e contributivi cui sono tenuti i datori di lavoro che hanno presentato domanda di emersione di rapporti di lavoro irregolare.
Stando a quanto contenuto nella circolare, i datori di lavoro già in possesso di una posizione contributiva dovranno rivolgersi alla Struttura INPS territorialmente competente per richiedere l’apertura di un’apposita matricola aziendale, tramite la funzione “Comunicazione bidirezionale” del Cassetto previdenziale e utilizzando come oggetto “Matricola per Emersione art. 103 D.L n. 34/2020”.
I datori di lavoro che non siano già in possesso di una matricola aziendale dovranno inviare la richiesta all’indirizzo PEC della Struttura INPS territorialmente competente, indicando nell’oggetto “Matricola per Emersione art. 103 D.L n. 34/2020”.
La circolare contiene inoltre chiarimenti per i datori di lavoro sulle caratteristiche delle matricole aperte per emersione, sulla richiesta di posizione contributiva per emersione da parte delle aziende assuntrici di manodopera agricola e sul rilascio dei CIDA. Sono riportate anche tutte le indicazioni per le Strutture territoriali che hanno già approvato le Denunce Aziendali per emersione e che dovranno riesaminare i provvedimenti adottati tenendo conto delle nuove istruzioni.
Per approfondire è possibile cliccare qui.
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