Sending Single Certification, how to avoid problems

Introduced by the Decree of the President of the Republic of 22 July 1998 number 322, the Single Certification (CU) allows tax withholding agents (employers and clients) to certify to the Revenue Agency and to the recipients the income from employment and/or assimilated to it, the data relating to tax withholdings made as an advance on the aforementioned income, as well as recognized tax deductions and tax credits, additional regional and municipal taxes withheld, as well as contributions due to INPS and insurance premiums paid to INAIL .
Given that: The Single Certifications must be sent to the Revenue Agency and delivered to the recipients by March 16th of the tax period following the relevant one; When sending the CU to the Revenue Agency, a check is carried out on the declarations and, in the presence of blocking errors, they cannot be sent; Here is a series of checks described in detail which, if carried out well in advance, can avoid problems when preparing and above all sending the CU.
Sending Single Certification: fundamental checks to avoid problems Pay attention to deductions for dependent family members Deduction days not corresponding to employment relationships Pay attention to the calculation of the net Irpef Pay attention to deductions for dependent family members One of the possible errors that block the sending of the Single Certifications is represented by the presence of deductions for dependent family members, without the specific section of the CU dedicated to «Data relating to spouse and dependent family members» having been filled in".
What has been described may occur in the event that, due to an error in the payroll software or in the operator responsible for entering the data into it, the worker still benefited from the deductions for dependent family members despite having renounced them (hence the absence of the data concerning family members) or even without a request to this effect ever being sent to the employer.
Consequently, it is a good idea to check, during the tax period, whether the deductions for dependent family members enjoyed by workers on their pay slips: Were actually requested by them, without the interested party having subsequently renounced them; They are accompanied by details on dependent family members (in particular the tax code), which will then be transferred to the Single Certification relating to the tax period concerned.
read also Single Self-employed Certification, the extension of the CU is official Deduction days not corresponding to employment relationships Individuals with income from employment and certain similar income are entitled to a deduction of a variable amount based on the total income of the interested party.
In particular, for a total income not exceeding 15 thousand euros, a deduction equal to 1,880.00 euros is due, an amount raised to 1,955.00 euros for the 2024 tax period.
The amount of the deduction actually due cannot in any case case be less than 690 euros or, for fixed-term employment relationships, 1,380 euros.
In both situations, the limit must not be related to the period of work.
On the contrary, if the overall income: Is between 15,000 and 28,000 euros, the deduction is obtained from the following formula 1,910 + [1,190 * (28,000 – overall income) / 13,000]; It stands between 28,000 and 50,000 euros, the deduction is obtained with the formula 1,910 * [(50,000 – total income) / 22,000]; If it exceeds 50 thousand euros, no deduction is due.
It should be noted that for incomes from 25,000 to 35,000 euros the deduction resulting from the aforementioned formulas must be increased by 65 euros.
Once the deduction has been calculated, it must be related to the periods of work during the year.
In this regard, the days that gave the right to the salary subject to Irpef are considered.
Consequently: When calculating the deduction days, holidays, weekly rest days and other non-working days are also considered; When calculating the days useful for determining the deduction in question, the employee's periods of unpaid absence are not taken into account, for example those resulting from unpaid absence, unjustified absence, unpaid leave, unpaid leave.
Since the deductions are calculated on the basis of the aforementioned days of income production, it is necessary that there is correspondence between the periods of validity of the employment contract and the days of deduction.
When sending the Single Certifications, a possible error in this sense is due to employees who have had multiple relationships with the same employer during the tax period.
In this case it is a good idea to check during the year whether the days of deduction, for employees involved in multiple employment relationships, actually correspond to the periods of validity of the individual contracts.
The same verification must be conducted for workers who have had two or more employment relationships at the same time.
In these situations, the employer appointed by the employee concerned to carry out the end-of-year adjustment, the results of which are reported in the CU, must carry out the necessary checks in compliance with the rule according to which the deduction days are included in periods affected by multiple contracts in simultaneous, they must be counted only once.
read also Single Certification (ex Cud): what it is and what it is used for Pay attention to the calculation of the net Irpef The calculation of the Irpef due by the taxpayer is done by subtracting the amount of tax deductions from the gross tax, calculated on the basis of the overall income .
In this way the net income tax actually paid by the worker is obtained.
When sending the Single Certifications, the control software verifies that the total of the box relating to the gross Irpef minus the total of the deductions corresponds to the value indicated in correspondence with the net Irpef.
Payroll software usually offers a control statement which, before processing the CU, allows you to verify that there are no gaps between the net Irpef paid by the taxpayer and the result of the gross Irpef – deductions.
Consequently, it is a good idea to ascertain whether the management system used allows the checks in question and, if so, carry them out during the tax period which will be the subject of the next Single Certifications.