Schema — Catalogo Nazionale della Semantica dei Dati

CU Statement INPS Ontology

IRI:
https://w3id.org/italia/social-security/onto/CUStatement/
Version IRI:
https://w3id.org/italia/social-security/onto/CUStatement/1.0
Current version :
1.0 - Modified on 29 October 2024
Authors :
https://w3id.org/italia/social-security/data/organization/inps
Publisher :
https://w3id.org/italia/social-security/data/organization/inps
Imported Ontologies :
https://w3id.org/italia/onto/CLV/ (visualise it with LODE )
https://w3id.org/italia/onto/COV/ (visualise it with LODE )
https://w3id.org/italia/onto/CPV/ (visualise it with LODE )
https://w3id.org/italia/onto/RO/ (visualise it with LODE )
https://w3id.org/italia/onto/l0/ (visualise it with LODE )
Other visualisation :
Ontology source - WebVowl

Abstract

This INPS ontology describes the main entities and proprieties of the CU Statement according to the INPS agency.

Classes

_x000D_APE Tax Creditc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CreditoDiImpostaAPE

The class indicates the amounts of the APE credit used
is equivalent to
inverse certifies Tax Credit APEop some thingc
is in domain of
APE tax credit refundeddp, APE tax credit useddp
is in range of
certifies Tax Credit APEop

_x000D_Commitment to Telematic Servicec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ImpegnoAllaPrestazioneTelematica

_x000D_The class represents the section of the model relating to the commitment to electronic submission
is equivalent to
inverse certifiesCommitmentToTelematicPerformanceop some thingc
Tax code of the person in chargedp some literal
commitment datedp some literal
signature of the person in chargedp some literal
commitment to provide telematic communicationdp some literal
is in domain of
Tax code of the person in chargedp, commitment datedp, commitment to provide telematic communicationdp, signature of the person in chargedp
is in range of
certifiesCommitmentToTelematicPerformanceop

_x000D_Cross-border incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoFrontalieri

The class refers to the employment income paid to the employee resident in the territory of the State who continuously carries out his/her activity in the border areas and in other neighboring countries
is equivalent to
inverse certifiesIncomeCross-border workersop some thingc
is in domain of
cross-border income with fixed-term contractdp, cross-border income with permanent contractdp
is in range of
certifiesIncomeCross-border workersop

_x000D_Dry Tax Rental Balancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SaldoCedolareSeccaLocazioni

The class represents the amounts of payments relating to the balance of the previous year's flat rental tax
is equivalent to
inverse certifyBalanceCedolareSeccaLocationsop some thingc
is in domain of
flat rate tax balance for rentals not withhelddp, flat rate tax on rent not refundeddp, flat rate tax on rents refundeddp, reference year flat rate tax on rentalsdp, saldo cedolare secca locazioni trattenutodp
is in range of
certifyBalanceCedolareSeccaLocationsop

_x000D_Equalized Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoConguagliato

_x000D_The class represents data relating to adjusted incomes
is equivalent to
certifiesIncomePaidByOtherSubjectsop some thingc
certifiesExemptIncomeop some thingc
certifySectionWorksSociallyUsefulop some thingc
inverse certifyEqualizedIncomeop some thingc
is in domain of
certifiesExemptIncomeop, certifiesIncomePaidByOtherSubjectsop, certifySectionWorksSociallyUsefulop
is in range of
certifyEqualizedIncomeop

_x000D_Exempt Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoEsente

_x000D_The class refers to exempt income or sums that do not constitute income
is equivalent to
inverse certifiesExemptIncomeop some thingc
amount of exempt incomedp some literal
amount of secondary exempt incomedp some literal
exempt income codedp some literal
secondary exempt income codedp some literal
is in domain of
amount of exempt incomedp, amount of secondary exempt incomedp, exempt income codedp, secondary exempt income codedp
is in range of
certifiesExemptIncomeop

_x000D_Income from Assimilated Employee Work and Tax Assistancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoLavoroDipendenteAssimilatoEAssistenzaFiscale

_x000D_The class represents the tax data for the eventual compilation of the tax return
is equivalent to
inverse certifyIncomeWorkEmployeeAssimilatedAndTax Assistanceop some thingc
is in domain of
employment termination datedp, in force at the end of the yeardp, income from employment and similar with fixed-term contractdp, income from employment and similar with permanent contractdp, income paid in francsdp, number of days of employment for which deductions are duedp, number of pension days due for deductiondp, other similar incomedp, pension incomedp, periodic allowance paid by the spousedp, special periodsdp, start date of employment relationshipdp
is in range of
certifyIncomeWorkEmployeeAssimilatedAndTax Assistanceop

_x000D_Income Provided by Other Partiesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditiErogatiDaAltriSoggetti

_x000D_The class represents the data relating to the different types of income provided by each substitute if the incomes paid by multiple subjects are adjusted in this single certification
is equivalent to
inverse certifiesIncomePaidByOtherSubjectsop some thingc
is in domain of
Income amount adjusted in declared pension incomedp, additional regional amount in advance suspended income adjusteddp, additional regional amount suspended income adjusteddp, additional regional amount to suspended balance of adjusted incomedp, additional regional withholding amountdp, amount of income adjusted in periodic check paid by the declared spousedp, amount of income adjusted to other declared assimilated incomedp, amount of withholdings suspended income adjusteddp, amount withheld by another persondp, balancing reason codedp, income amount adjusted in the declared fixed-term employment incomedp, income amount adjusted in the declared permanent employment incomedp, tax code of another subjectdp, total amount of additional municipal advance withheld previous yeardp, total amount of additional municipal balance withheld from previous yeardp, total amount of income adjusted in periodic check paid by the declared spousedp, total amount of income adjusted in the declared fixed-term employment incomedp, total amount of income adjusted in the declared pension incomedp, total amount of income adjusted in the declared permanent employment incomedp, total amount of income adjusted to other similar income declareddp
is in range of
certifiesIncomePaidByOtherSubjectsop

_x000D_Interest for installmentsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/InteressiPerRateazione

_x000D_The class reports the total amount of interest withheld by installments, for the declarant and for the spouse, indicating it in an aggregate manner depending on whether it was paid to the Treasury, the Region or the Municipality
is equivalent to
inverse certifiesInterestsPerInstalmentop some thingc
is in domain of
Treasury interest for installmentsdp, common interest for installmentdp, region interests for installmentdp
is in range of
certifiesInterestsPerInstalmentop

_x000D_Reference Year Income Certificationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CertificazioneRedditoAnnoDiRiferimento

The class represents the tax and social security data relating to employee, assimilated and tax assistance certifications and to self-employment, commission and other income certifications as well as the tax data relating to income certifications relating to short-term rentals. The data contained in the certification concerns the income paid in the year indicated in the appropriate space provided in the form
is equivalent to
Self-Employment Certification Commissions and Other Incomec or Subordinate employment certification and fiscal assistancec or Short Lease Certificationc
certifyPersonal DataIncomeCertificationReference Yearop some thingc
is in domain of
certifyPersonal DataIncomeCertificationReference Yearop
is disjoint with
Single Certification Cover Pagec, Single Certification CT Frameworkc

_x000D_Security Sectionc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SezioneCompartoSicurezza

The class reports the data relating to the amount of deductions/credits for the security and defense sector
is equivalent to
inverse certifySectionSectorSecurityop some thingc
is in domain of
compensation paid to the security sectordp, deduction used in the security sectordp, unused deduction in the security sectordp
is in range of
certifySectionSectorSecurityop

_x000D_Signatory Representative of Communicationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RappresentanteFirmatarioDellaComunicazione

The class represents the model box relating to the data of the representative signing the communication
is equivalent to
inverse certifyDataRepresentativeSignatoryCommunicationop some thingc
special case signatory representativedp some literal
charge codedp some literal
Tax code of the signatory representativedp some literal
Tax code of the company or declaring bodydp some literal
Surname of the representative signatorydp some literal
name of the representative signatorydp some literal
is in domain of
Surname of the representative signatorydp, Tax code of the company or declaring bodydp, Tax code of the signatory representativedp, charge codedp, name of the representative signatorydp, special case signatory representativedp
is in range of
certifyDataRepresentativeSignatoryCommunicationop

_x000D_Supplementary Social Security Contribution for Dependent Family Membersc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ContributoPrevidenzaComplementarePerFamiliariACarico

The class reports the amounts relating to supplementary social security contributions for dependent family members
is equivalent to
inverse certifyContributionSupplementary PensionForRelativesADependentop some thingc
Tax code of the dependent family memberdp some literal
amount of premiums and contributions deducted for dependent family membersdp some literal
amount of premiums and contributions deducted for dependent family membersdp some literal
amount of premiums and contributions paid for dependent family membersdp some literal
is in domain of
Tax code of the dependent family memberdp, amount of premiums and contributions deducted for dependent family membersdp, amount of premiums and contributions deducted for dependent family membersdp, amount of premiums and contributions paid for dependent family membersdp
is in range of
certifyContributionSupplementary PensionForRelativesADependentop

Accrued Capital Benefits Paid by Pension Plansc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/PrestazioniInFormaDiCapitaleMaturateErogateDaFormePensionistiche

The class represents the data relating to the capital benefits paid and paid by pension schemes
is equivalent to
Capital Benefits Accrued Post Deduction Systemc or Capital Benefits Accrued Pre-Deduction Systemc
inverse certifyAccruedCapitalBenefitsPaidByPensionInsuranceFormsop some thingc
end date of reference period of capital benefit accrueddp some literal
start date of reference period of capital benefit accrueddp some literal
is in domain of
end date of reference period of capital benefit accrueddp, start date of reference period of capital benefit accrueddp
is in range of
certifyAccruedCapitalBenefitsPaidByPensionInsuranceFormsop

Accrued TFRc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TFRMaturato

The class represents the data relating to the amount of TFR accrued in a certain period of time, remaining in the company or allocated to complementary pension schemes ATTENTION!!! 861 In this case in the field TFR accrued the employer indicates the total TFR accrued by the worker starting from 1/1/2001 until the date of termination of the employment relationship, while in point 862 only the part of such TFR of his competence
is equivalent to
TFR Accrued Post Deduction Systemc or TFR Accrued Pre-Deduction Systemc
inverse certifiedTFRMaturatoop some thingc
tax code substitute TFR providerdp some literal
TFR payment title codedp some literal
end date of reference period accrued TFRdp some literal
Start date of reference period of accrued TFRdp some literal
conventional perioddp some literal
measurement perioddp some literal
is in domain of
Start date of reference period of accrued TFRdp, TFR amount accrued paid to the funddp, TFR amount accrued remaining in the companydp, TFR payment title codedp, conventional perioddp, end date of reference period accrued TFRdp, installment method useddp, measurement perioddp, number of installment paiddp, part-time work perioddp, percentage of part-time workdp, tax code substitute TFR providerdp
is in range of
certifiedTFRMaturatoop

Additional Municipal Balancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SaldoAddizionaleComunale

The class reports the amounts of payments relating to the balance of the municipal surtax for the previous year. The municipal surcharge to the IRPEF is a tax that applies to the overall income determined for the purposes of the national IRPEF and is due if the latter is due for the same year. It is up to each individual municipality to establish it, establishing the rate and any exemption threshold within the limits set by state law
is equivalent to
inverse certifyAdditionalMunicipalBalanceop some thingc
reference year additional municipal balancedp some literal
is in domain of
additional municipal balance not refundeddp, additional municipal balance not withhelddp, additional municipal balance refundeddp, additional municipal balance withhelddp, codeComuneAdditionalSaleMunicipaldp, reference year additional municipal balancedp
is in range of
certifyAdditionalMunicipalBalanceop

Amounts Paid As Expropriation Compensation Other Compensations And Interestc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SommeCorrisposteATitoloDiIndennitaDiEsproprioAltreIndennitaEInteressi

The class indicates the sums as compensation for expropriation and sums received following voluntary transfers during expropriation proceedings, as well as sums in any case due as a result of forced acquisitions resulting from emergency occupations, with reference to areas intended for the construction of public works or urban infrastructures within homogeneous zones of type A, B, C and D pursuant to Ministerial Decree 2 April 1968, defined by urban planning instruments or to public and low-cost and popular residential building interventions pursuant to Law 18 April 1962, no. 167 (art. 11 Law 30 December 1991, no. 413). It also indicates the sums paid for temporary occupation, compensation for damages from acquisitive occupation, as well as occupation compensation and interest in any case due (art. 11 Law 30 December 1991, no. 413). The above amounts will refer to the previous year, regardless of the date of the underlying provision.
is equivalent to
inverse certifyAmountsPaidToTitleOfExpropriationCompensationOtherCompensationsAndInterestop some thingc
amount of other compensation and interestdp some literal
amount of expropriation compensation and damagesdp some literal
amount withheld other indemnities and interestsdp some literal
amount of tax withholdings expropriation compensation and damagesdp some literal
is in domain of
amount of expropriation compensation and damagesdp, amount of other compensation and interestdp, amount of tax withholdings expropriation compensation and damagesdp, amount withheld other indemnities and interestsdp
is in range of
certifyAmountsPaidToTitleOfExpropriationCompensationOtherCompensationsAndInterestop

Amounts Subject to Substitute Taxc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SommeAssoggettateAImpostaSostitutiva

The class reports the amounts relating to the sums subject to substitute taxation
is equivalent to
inverse certificaSommeAssoggettateAImpostaSostitutivaop some thingc
is in domain of
Amount of substitute tax for tipsdp, Amount of substitute tax for tipsdp, amount of income from the tourism and catering sectordp, amount of tips subject to ordinary taxationdp, amount of tips subject to substitute taxdp, certifyTipsGivenByOtherSubjectsop
is in range of
certificaSommeAssoggettateAImpostaSostitutivaop

Benefits Relating to Previous Yearsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/BenefitRelativiAdAnniPrecedenti

Amounts of premiums relating to previous years
is equivalent to
inverse certifyBenefitsRelatedToPreviousYearsop some thingc
is in domain of
amount of contribution to supplementary pension schemesdp, health care contributiondp
is in range of
certifyBenefitsRelatedToPreviousYearsop

Bonus and Stock Optionc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/BonusEStockOption

The class reports the remuneration paid in the form of bonuses and stock options in the event that the conditions referred to in Article 33 of the Legislative Decree occur. 31 May 2010 n. 78 converted with amendments by Law 30 July 2010, n. 122, subsequently modified by art. 23 paragraph 50-bis of the Legislative Decree 6 July 2011, n. 98
is equivalent to
inverse certifyBonusEStockOptionop some thingc
reference year bonus and stock optiondp some literal
excess bonus and stock optionsdp some literal
bonus and stock option withholdingsdp some literal
is in domain of
bonus and stock option withholdingsdp, excess bonus and stock optionsdp, reference year bonus and stock optiondp
is in range of
certifyBonusEStockOptionop

Capital Benefits Accrued Post Deduction Systemc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/PrestazioniInFormaDiCapitaleMaturatePostSistemaDetrazione

The class represents the data relating to capital benefits accrued from 1 January 2001 to 31 December 2006 paid by supplementary and individual pension schemes
is equivalent to
code title provision of benefit in the form of capital post deduction systemdp some literal
amount of benefit paid in previous years accrued after the deduction systemdp some literal
amount of benefit paid in the current year accrued after the deduction systemdp some literal
contribution period post deduction systemdp some literal
is in domain of
Average salary amount in the previous two yearsdp, amount of benefit paid in previous years accrued after the deduction systemdp, amount of benefit paid in the current year accrued after the deduction systemdp, amount of disbursement for relationships terminated before 1974dp, amount of operating result subject to substitute taxdp, average salary rate for the previous two yearsdp, code title provision of benefit in the form of capital post deduction systemdp, contribution period post deduction systemdp, presence non-application of the tax regime to pension benefitsdp, total taxable amount for payments made for relationships terminated before 1974dp, year of last disbursement of capital benefit accrued after the deduction systemdp
is disjoint with
Capital Benefits Accrued Pre-Deduction Systemc

Data Relating to Spouse and Dependent Family Membersc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiRelativiAlConiugeEAiFamiliariACarico

The class indicates the section of the CU containing all the data relating to the spouse and family members who were fiscally dependent on the substitute in the previous year
is equivalent to
inverse certificaDatiRelativiAlConiugeEAiFamiliariACaricoop some thingc
inverse certifyFamilyCargoop some thingc
is in range of
certificaDatiRelativiAlConiugeEAiFamiliariACaricoop, certifyFamilyCargoop

datore di lavoroc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/pensions/DatoreDiLavoro

has super-classes
ruolo di agentec
is disjoint with
sede i n p sc

delegatoc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/relevantLegislation/Delegato

has super-classes
ruolo di agentec

Dependent Family Memberc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/FamiliareACarico

The class indicates the data relating to family members who were fiscally dependent on the substitute in the year preceding the year of the CU scheme
is equivalent to
certifyFamilyCargoop some thingc
dependent family tax codedp some literal
Number of months in chargedp some literal
kinship relationshipdp some literal
is in domain of
Number of months in chargedp, Number of months of deduction due for children over 21 years of agedp, certifyFamilyCargoop, dependent family tax codedp, kinship relationshipdp, percentage of deduction duedp, presence of deduction for exclusive assignmentdp

Detractable expensesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/OneriDetraibili

_x000D_The class reports the amounts of deductible charges. Expenses that by law can be detracted, as a percentage, from the gross tax (see also Detractions). The main ones are: medical expenses, interests paid on mortgages on the main residence, insurance premiums, funeral costs, education costs and certain cash donations
is equivalent to
inverse certify Deductible Chargeop some thingc
deductible burden codedp some literal
deductible charge amountdp some literal
is in domain of
deductible burden codedp, deductible charge amountdp
is in range of
certify Deductible Chargeop

Donations in kindc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ErogazioniInNatura

The class represents contributions in kind and compensation in kind
is equivalent to
inverse certificationInNatureDeliveryop some thingc
amount of quota with children fiscally dependentdp some literal
amount of the quota provided for by art. 51 paragraph 3 of the Consolidated Law on Income Taxdp some literal
is in domain of
amount of quota with children fiscally dependentdp, amount of the quota provided for by art. 51 paragraph 3 of the Consolidated Law on Income Taxdp
is in range of
certificationInNatureDeliveryop

Down payment Cedolare Seccac back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AccontoCedolareSecca

The class represents the amount of the payment relating to the advance payment Cedolare Secca which is equal to 100% of the tax due for the previous year
is equivalent to
inverse certifyAdvance paymentCedolareSeccaop some thingc
is in domain of
first installment of flat-rate tax advancedp, request for lower flat rate advance paymentdp, seconda o unica rata acconto cedolare seccadp
is in range of
certifyAdvance paymentCedolareSeccaop

Down payment of IRPEFc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AccontoIRPEF

The class represents the amount of the first Irpef advance payment relating to the tax assistance provided
is equivalent to
inverse certifyIRPEF Advance Paymentop some thingc
is in domain of
first IRPEF advance payment withhelddp, request for lower IRPEF advance paymentdp, secondo o unico acconto IRPEF trattenutodp
is in range of
certifyIRPEF Advance Paymentop

Down payment of the council supplementc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AccontoAddizionaleComunale

The class shows the amount of the advance payment established as equal to 30% of the comulale surtax, calculated by applying the rate established by the local authority to the income of the previous year
is equivalent to
inverse certifyAdditionalAdvanceMunicipalop some thingc
is in domain of
Down payment of the council supplement IRPEFdp, municipal additional advance payment codedp
is in range of
certifyAdditionalAdvanceMunicipalop

Down payment Separate Taxationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AccontoTassazioneSeparata

The class represents the information relating to the amounts of the advance payments of the separate taxation of the Tax Assistance of the Employee Work Certification, similar and tax assistance. Separate taxation (see art. 17 TUIR – Consolidated Income Tax Act) consists in calculating the tax at a different rate from other income
is equivalent to
inverse certifyAdvance PaymentSeparate Taxationop some thingc
is in domain of
Down payment separate taxation held backdp, advance payment separate tax not withhelddp
is in range of
certifyAdvance PaymentSeparate Taxationop

Down payment suspendedc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AccontoSospeso

The class represents the information relating to the amounts of the suspended advance payments of the Tax Assistance of the Employee Work Certification, similar and tax assistance
is equivalent to
inverse certifyAccontoSospesoop some thingc
is in domain of
Down payment Flat Rate Taxdp, Down payment of IRPEF suspendeddp, Down payment of the council supplement IRPEF suspendeddp
is in range of
certifyAccontoSospesoop

Early Annuity Benefit Periodc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/PeriodoBeneficioRenditaAnticipata

The class reports the data relating to the benefit period of the advance annuity
is equivalent to
inverse certifiesPeriodBenefitAnnuityAdvanceop some thingc
termination date of the early retirement benefit perioddp some literal
Early annuity benefit period start datedp some literal
is in domain of
Early annuity benefit period start datedp, termination date of the early retirement benefit perioddp
is in range of
certifiesPeriodBenefitAnnuityAdvanceop

Employment Relationship Datac back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiRelativiAlRapportoDiLavoro

The class represents the data relating to the employment relationship that gave rise to the TFR or other benefits paid
is equivalent to
inverse certifies data relating to the employment relationshipop some thingc
TFR employment relationship start datedp some literal
amount of excess TFR quotadp some literal
is in domain of
TFR employment relationship start datedp, amount of excess TFR quotadp, employment termination date TFRdp, number of days suspended from workdp, presence fixed termdp, tax code substitute extraordinary operationsdp
is in range of
certifies data relating to the employment relationshipop

Equivalent Allowances and Other Allowancesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/IndennitaEquipollentiEdAltreIndennita

The class represents the data relating to the section on severance pay equivalent to severance pay, i.e. severance pay for state employees and service bonus pay for local authority employees and other severance pay.
is equivalent to
inverse certifiesEquipollentiIndemnityEdOtherIndemnityop some thingc
year of last disbursement of other benefitsdp some literal
code title provision other benefits equivalent benefitdp some literal
code title payment of equivalent allowancedp some literal
amount of other benefits paid in previous yearsdp some literal
amount of other benefits paid in the current yeardp some literal
amount of equivalent compensation paid in previous yearsdp some literal
amount of equivalent allowance paid in the current yeardp some literal
percentage of part-time work equivalent allowancedp some literal
Conventional period equivalent allowancedp some literal
period of measurement of equivalent allowancedp some literal
part-time work period equivalent allowancedp some literal
is in domain of
Conventional period equivalent allowancedp, amount of equivalent allowance paid in the current yeardp, amount of equivalent compensation paid in previous yearsdp, amount of other benefits paid in previous yearsdp, amount of other benefits paid in the current yeardp, code title payment of equivalent allowancedp, code title provision other benefits equivalent benefitdp, installment method useddp, number of installment paiddp, part-time work period equivalent allowancedp, percentage of part-time work equivalent allowancedp, period of measurement of equivalent allowancedp, tax code substitute provider of equivalent allowancedp, year of last disbursement of other benefitsdp, year of last equivalent allowance paymentdp
is in range of
certifiesEquipollentiIndemnityEdOtherIndemnityop

Expenses deductiblec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/OnereDeducibile

_x000D_The class reports the amounts of expenses deductible from total income. Deductible expenses are those costs that can be subtracted directly from the taxpayer's overall income before calculating the tax
is equivalent to
inverse certify Deductible Burdenop some thingc
is in domain of
Residual amount from previous yeardp, amount of contributions paid for welfare purposes that contribute to incomedp, amount of contributions paid for welfare purposes that do not contribute to incomedp, deductible burden codedp, deductible charge amountdp, presence of health insurancedp, somme restituite nell'annodp, somme restituite non escluse dai redditidp, tax code of the institution or fund having welfare purposesdp, total amount of deductible expenses excluded from incomedp
is in range of
certify Deductible Burdenop

Fiscal Assistancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AssistenzaFiscale

The class reports all the amounts in the tax assistance of the employee work certification, similar and fiscal assistance
is equivalent to
Fiscal Assistance suspendedc or (Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc)
inverse certifyAssistanceFiscalop some thingc
is in range of
certifyAssistanceFiscalop

Fiscal Assistance 730 declarantc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AssistenzaFiscale730Dichiarante

The class reports the data relating to the adjustment operations carried out following the fiscal assistance provided during 2023, by the substitute himself, by a Caf-employee or by a qualified professional to whom the taxpayer turned. This section is dedicated to the declarant
is equivalent to
certifyInterestsForIncapacityORrectificationop some thingc
certifiesInterestsPerInstalmentop some thingc
is in domain of
certifiesInterestsPerInstalmentop, certifyInterestsForIncapacityORrectificationop, direct tax assistancedp, outcomedp, presence 730-4 rectifieddp, presence of 730-4 supplementarydp
is disjoint with
Fiscal Assistance 730 spousec

Fiscal Assistance 730 spousec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AssistenzaFiscale730Coniuge

The class reports the data relating to the adjustment operations carried out following the fiscal assistance provided during 2023, by the substitute himself, by a Caf-employee or by a qualified professional to whom the taxpayer turned. This section is dedicated to the spouse
is disjoint with
Fiscal Assistance 730 declarantc

Fiscal Assistance suspendedc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AssistenzaFiscaleSospesa

The class reports all the amounts for tax assistance of the employee certification of employment, similar and tax assistance that were not implemented following the suspension which occurred due to exceptional events
is in domain of
Down payment separate taxation tax assistance suspendeddp, Regional IRPEF surcharge Tax assistance suspendeddp, additional municipal balance to the RPEF tax assistance suspendeddp, flat rate tax on rentals tax assistance suspendeddp, saldo IRPEF assistenza fiscale sospesadp, substitute tax tax assistance suspendeddp

Gross Compensation Champion of Italyc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CompensoLordoCampioneDiItalia

The class indicates the data relating to the compensation gross of the reduction received by the taxpayer in periods of the year in which he was not registered in the registry records of the municipality of Campione d'Italia
is equivalent to
inverse certifyGrossCompensationSampleOfItalyop some thingc
is in domain of
amount of pension for orphans resident in the municipality of Campione d'Italiadp, income from employment and similar with fixed-term contractdp, income from employment and similar with permanent contractdp, other similar incomedp, pension incomedp, periodic allowance paid by the spousedp
is in range of
certifyGrossCompensationSampleOfItalyop

Holder of welfare benefitc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TitolarePrestazioneAssistenziale

The class represents all citizens who are entitled to welfare benefits. Welfare benefits are financed by the State through taxes and are aimed at intercepting a need, offering concrete economic support to those in difficulty, for this reason they are limited to those who have certain income requirements, pathologies or family situations at risk.
is disjoint with
Income Support Benefit Holderc, Social Security Benefit Holderc, titolare p pc

INAIL Insurance Datac back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiAssicurativiINAIL

The class represents all the insurance data relating to INAIL
is equivalent to
inverse certifiesDatiAssicurativiINAILop some thingc
worker qualification code additional categoriesdp some literal
Territorial insurance position numberdp some literal
is in domain of
Insurance position inclusion start datedp, Territorial insurance position numberdp, Travelling personal presencedp, common code for carrying out work activitiesdp, end date inclusion of insurance positiondp, worker qualification code additional categoriesdp
is in range of
certifiesDatiAssicurativiINAILop

Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/Reddito

The total amount of earnings made by a subject during a particular period of time – generally a solar year – as a consequence of a business, a transaction or the use of a product
is equivalent to
inverse certificationSingleOrdinaryCertifyop some thingc
is in range of
certificationSingleOrdinaryCertifyop

Income Net Of Compensation Of Campione Di Italiac back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditiAlNettoDeiCompensiDiCampioneDiItalia

The class indicates the data relating to the net compensation received by the taxpayer in periods of the year in which he was not registered in the registry records of the municipality of Campione d'Italia
is equivalent to
inverse certifyIncomeNetOfCompensationOfCampioneDiItaliaop some thingc
is in domain of
income from employment and similar with fixed-term contractdp, income from employment and similar with permanent contractdp, other similar incomedp, pension incomedp, periodic allowance paid by the spousedp
is in range of
certifyIncomeNetOfCompensationOfCampioneDiItaliaop

Income Paid by Other Self-Employed Personsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditiErogatiDaAltriSoggettiLavoroAutonomo

The class represents the data relating to income paid by other subjects (In the case of extraordinary operations involving the extinction of pre-existing subjects and the continuation of the activity by another subject, if the extinct subject has not issued any certification in relation to the emoluments provided, but the incoming entity has provided for them)
is equivalent to
inverse certifyIncomePaidByOtherSubjectsSelf-Employmentop some thingc
tax code of the person providing income from self-employmentdp some literal
additional municipal amount as an advance paymentdp some literal
additional municipal tax amountdp some literal
municipal additional amount suspended self-employmentdp some literal
additional regional amount as an advance paymentdp some literal
additional regional tax amountdp some literal
additional regional amount suspended self-employmentdp some literal
importo imponibile altro soggetto lavoro autonomodp some literal
amount withheld as advance payment other self-employed workerdp some literal
amount withheld as tax other self-employed workerdp some literal
Amount of withholdings suspended for self-employment in the current yeardp some literal
is in domain of
Amount of withholdings suspended for self-employment in the current yeardp, additional municipal amount as an advance paymentdp, additional municipal tax amountdp, additional regional amount as an advance paymentdp, additional regional amount suspended self-employmentdp, additional regional tax amountdp, amount withheld as advance payment other self-employed workerdp, amount withheld as tax other self-employed workerdp, importo imponibile altro soggetto lavoro autonomodp, municipal additional amount suspended self-employmentdp, tax code of the person providing income from self-employmentdp
is in range of
certifyIncomePaidByOtherSubjectsSelf-Employmentop

Income Support Benefit Holderc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TitolarePrestazioneASostegnoDelReddito

The class represents all citizens who are entitled to income support benefits. Income support benefits are represented by allowances or allowances paid to the citizen on the basis of possession of particular requirements.
is disjoint with
Holder of welfare benefitc, Social Security Benefit Holderc, titolare p pc

Income Type Self-Employed Commissions and Miscellaneous Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TipologiaRedditualeLavoroAutonomoProviggioniERedditiDiversi

The class represents the data relating to the type of income paid
is equivalent to
inverse certifyIncome TypeWorkSelf-employedCommissionsAndIncomeOtherop some thingc
Income type code self-employed commissions and other incomedp some literal
description income type self-employment commissions and other incomedp some literal
is in domain of
Income type code self-employed commissions and other incomedp, description income type self-employment commissions and other incomedp
is in range of
certifyIncome TypeWorkSelf-employedCommissionsAndIncomeOtherop

INPS Benefit Holderc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TitolarePrestazioneINPS

The class represents all citizens who are entitled to INPS benefits
is equivalent to
Income Support Benefit Holderc or Holder of welfare benefitc or Social Security Benefit Holderc or titolare p pc
has super-classes
ruolo di persona vivac
is disjoint with
lavoratorec

Integrative Treatmentc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TrattamentoIntegrativo

The class reports all the amounts related to the supplementary treatment. This section must always be filled in, in the presence of the points "Income from employment and similar with a permanent contract" and "Income from employment and similar with a fixed-term contract", regardless of whether the supplementary treatment is recognized or not by the substitute
is equivalent to
inverse certifyIntegrativeTreatmentop some thingc
tax code substitute supplementary treatmentdp some literal
is in domain of
Supplementary treatment codedp, tax code substitute supplementary treatmentdp, trattamento da recuperare successivamente alle operazioni di conguagliodp, trattamento erogatodp, trattamento non erogatodp, trattamento recuperato entro operazioni di conguagliodp, trattamento recuperato successivamente alle operazioni di conguagliodp
is in range of
certifyIntegrativeTreatmentop

Interest For Incapacity Or Rectificationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/InteressiPerIncapienzaORettifica

The class reports the total amount of interest withheld due to salary insufficiency and/or adjustment, for the declarant and for the spouse, indicating it in an aggregate manner depending on whether it was paid to the Treasury, the Region or the Municipality
is equivalent to
inverse certifyInterestsForIncapacityORrectificationop some thingc
is in domain of
Treasury interest for insufficiency or rectificationdp, common interests for insufficiency or rectificationdp, region interests for insufficiency or rectificationdp
is in range of
certifyInterestsForIncapacityORrectificationop

IRPEF balancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SaldoIRPEF

The class reports the amounts of payments relating to the IRPEF balance of the previous year. The personal income tax (Irpef) is the tax payable by natural persons for the possession of the following income: land, i.e. buildings and land, capital, employee work (including income assimilated to work employee and pension income), self-employment, business, various (listed in article 67 of the Consolidated Law on Income Taxes). Natural persons resident and non-resident in the territory of the State are taxable subjects of Irpef
is equivalent to
inverse certifiesIRPEF balanceop some thingc
IRPEF balance reference yeardp some literal
is in domain of
IRPEF balance reference yeardp, saldo IRPEF non rimborsatodp, saldo IRPEF non trattenutodp, saldo IRPEF rimborsatodp, saldo IRPEF trattenutodp
is in range of
certifiesIRPEF balanceop

lavoratorec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/socialSafetyNet/Lavoratore

has super-classes
ruolo di persona vivac
is disjoint with
INPS Benefit Holderc

Managementc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/Gestione

The class indicates all the codes of the former INPDAP administrations merged into INPS. Starting from 1 January 2012, the INPDAP administrations merged into INPS by virtue of art. 21 of Legislative Decree no. 201 of 6 December 2011, converted with amendments by Law no. 214 of 22 December 2011, which ordered the suppression of the Institution and transferred its functions to INPS
is equivalent to
inverse certifiesManagementop some thingc
management codedp some literal
is in domain of
management codedp
is in range of
certifiesManagementop

Notesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/Annotazioni

Indicate the alphabetical codes (with the relative descriptions) corresponding to the information contained in the annotations of the 2024 Single Certification of the recipient
is equivalent to
inverse certifyAnnotationsop some thingc
alphabetic code annotation single certificationdp some literal
description annotation single certificationdp some literal
is in domain of
alphabetic code annotation single certificationdp, description annotation single certificationdp
is in range of
certifyAnnotationsop

Ordinary Single Communicationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CertificazioneUnicaOrdinaria

The class defines the model of the Ordinary Single Communication that the withholding agent transmits to the Revenue Agency. This certification provides a series of additional information compared to that reported in the synthetic CU form, information useful to the Revenue Agency both for the pre-compiled 730 and for carrying out office checks and assessments more quickly than in the past
is equivalent to
certificationSingleIssuedByop some thingc
certificationSingleOrdinaryCertifyop some thingc
certificationSingleOrdinarySentToop some thingc
certificationSingleOrdinaryIt is composed ofop some thingc
certificationUniqueRelativeAop some thingc
anno di riferimento certificazione unicadp some literal
codice identificativo certificazione unicadp some literal
data di presentazione certificazione unicadp some literal
has super-classes
documentc
has sub-classes
Synthetic Single Communicationc
is in domain of
anno di riferimento certificazione unicadp, certificationSingleIssuedByop, certificationSingleOrdinaryCertifyop, certificationSingleOrdinaryIt is composed ofop, certificationSingleOrdinarySentToop, certificationUniqueRelativeAop, codice identificativo certificazione unicadp, data di presentazione certificazione unicadp

Other Amounts Not Subject to Withholding Taxc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AltreSommeNonSoggetteARitenuta

The class represents data relating to amounts not subject to withholding tax
is equivalent to
inverse certifiesOtherAmountsNotSubjectToWithholdingTaxop some thingc
code other amounts not subject to withholdingdp some literal
description of other amounts not subject to withholding taxdp some literal
amount of other sums not subject to withholding taxdp some literal
is in domain of
amount of other sums not subject to withholding taxdp, code other amounts not subject to withholdingdp, description of other amounts not subject to withholding taxdp
is in range of
certifiesOtherAmountsNotSubjectToWithholdingTaxop

Personal Data Income Certification Reference Yearc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiAnagraficiCertificazioneRedditoAnnoDiRiferimento

The class represents the personal data of the following: employer, pension institution or other tax withholding agent; retired employee or other recipient of the sums; representative; foreign recipients. The data contained in the certification concerns the income paid in the year indicated in the appropriate space provided in the form
is equivalent to
Registry of Sum Receiverc or Registry office perceivers externalc or Representative registryc or Registry witthholding agentc
inverse certifyPersonal DataIncomeCertificationReference Yearop some thingc
date personal datadp some literal
signature of tax substitutedp some literal
is in domain of
date personal datadp, signature of tax substitutedp
is in range of
certifyPersonal DataIncomeCertificationReference Yearop

Refunds for non-taxable goods and servicesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RimborsiDiBeniEServiziNonSoggettiATassazione

It reports the data relating to the reimbursements of certain charges, identified by the codes listed below, carried out by the employer, both in the public and private sectors, in application of art. 51, paragraph 2, letters d-bis, f-bis) and f-ter), of the TUIR, regardless of the compilation of the section "sums paid for performance bonuses"
is equivalent to
inverse certifyRefundsForGoodsAndServicesNotSubjectToTaxationop some thingc
reference year of reimbursed expensedp some literal
amount refundeddp some literal
is in domain of
amount refundeddp, deductible charge code refundeddp, deductible charge code refundeddp, presence of reimbursed expense related to the employeedp, reference year of reimbursed expensedp, tax code other subject reimbursed expensedp, tax code other tax substitute refund of goods and servicesdp
is in range of
certifyRefundsForGoodsAndServicesNotSubjectToTaxationop

Regional supplementc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AddizionaleRegionale

The class represents the amounts of payments relating to the balance of the regional surcharge from the previous year. The regional surcharge to the IRPEF is a tax that applies to the overall income determined for the purposes of the IRPEF and must be paid if the IRPEF is due for the same year. Each individual Region and autonomous Province can establish the rate within the limits set by state law
is equivalent to
inverse certifyAdditionalRegionalop some thingc
additional regional region codedp some literal
is in domain of
additional regional reference yeardp, additional regional region codedp, additional regional tax not retaineddp, regional surcharge not refundeddp, regional surcharge refundeddp, regional surcharge retaineddp
is in range of
certifyAdditionalRegionalop

Registry office perceivers externalc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AnagrafePercipientiEsteri

This section is filled in in the event that the recipient (whether employed or self-employed) is a "non-resident" individual
is equivalent to
foreign tax identification codedp some literal
foreign state codedp some literal
foreign place of residencedp some literal
non-resident schumackerdp some literal
via e numero civicodp some literal
is in domain of
foreign place of residencedp, foreign state codedp, foreign tax identification codedp, non-resident schumackerdp, via e numero civicodp
is disjoint with
Registry of Sum Receiverc, Representative registryc, Registry witthholding agentc

Registry witthholding agentc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AnagrafeSostitutoDiImposta

Personal data relating to the employer, pension institution or other tax withholding agent
is equivalent to
tax substitute capdp some literal
tax substitute activity codedp some literal
tax code withholding agentdp some literal
Substitute tax code for incoming employeedp some literal
tax substitute office codedp some literal
Surname or name of tax substitutedp some literal
common withholding agentdp some literal
tax substitute email addressdp some literal
tax substitute addressdp some literal
tax substitute namedp some literal
province withholding agentdp some literal
telefono o fax sostituto d'impostadp some literal
is in domain of
Substitute tax code for incoming employeedp, Surname or name of tax substitutedp, common withholding agentdp, province withholding agentdp, tax code withholding agentdp, tax substitute activity codedp, tax substitute addressdp, tax substitute capdp, tax substitute email addressdp, tax substitute namedp, tax substitute office codedp, telefono o fax sostituto d'impostadp
is disjoint with
Registry of Sum Receiverc, Registry office perceivers externalc, Representative registryc

Representative registryc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AnagrafeRappresentante

Indicate the section that is filled in in the case of incapable taxpayers (including minors)
is equivalent to
tax code representeddp some literal
is in domain of
tax code representeddp
is disjoint with
Registry of Sum Receiverc, Registry office perceivers externalc, Registry witthholding agentc

Section A Substitute Electronic Addressc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SezioneAIndirizzoTelematicoSostituto

The class represents the request that the data relating to the mods. 730-4 are made available directly to the substitute's electronic address
is equivalent to
inverse certifySectionAddressTelematicSubstituteop some thingc
branch code income enabled userdp some literal
utenti abilitati al servizio fisconlinedp some literal
is in domain of
branch code income enabled userdp, utenti abilitati al servizio fisconlinedp
is in range of
certifySectionAddressTelematicSubstituteop

Section B Electronic Address of Appointed Intermediaryc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SezioneBIndirizzoTelematicoIntermediarioIncaricato

_x000D_The class represents the request that the data relating to the mods. 730-4 are made available at the electronic address of the appointed intermediary
is equivalent to
inverse certifySectionAddressTelematicIntermediaryAppointedop some thingc
Tax code of the intermediary in chargedp some literal
branch code of the intermediary in charge of the revenue officedp some literal
substitute signaturedp some literal
Email address of the intermediary in chargedp some literal
Intermediary cell phone number in chargedp some literal
is in domain of
Email address of the intermediary in chargedp, Intermediary cell phone number in chargedp, Tax code of the intermediary in chargedp, branch code of the intermediary in charge of the revenue officedp, substitute signaturedp
is in range of
certifySectionAddressTelematicIntermediaryAppointedop

sede i n p sc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/core/SedeINPS

has super-classes
ruolo di agentec
is disjoint with
datore di lavoroc

Self-Employment Tax Data Commissions and Other Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiFiscaliLavoroAutonomoProviggioniERedditiDiversi

The class represents the tax data of the single certification for self-employed workers
is equivalent to
inverse certifyTaxDataWorkSelf-employedCommissionsAndIncomeOtherop some thingc
additional municipal amount as an advance paymentdp some literal
additional municipal tax amountdp some literal
municipal additional amount suspended self-employmentdp some literal
additional regional amount as an advance paymentdp some literal
additional regional tax amountdp some literal
additional regional amount suspended self-employmentdp some literal
Taxable amount self-employed in previous yearsdp some literal
Taxable amount for self-employment in current yeardp some literal
gross amount paiddp some literal
amount of withholdings as advance payment in the current yeardp some literal
Amount of withholding tax in current yeardp some literal
amount of withholdings for self-employment in previous yearsdp some literal
Amount of withholdings refunded for self-employed workersdp some literal
Amount of withholdings suspended for self-employment in the current yeardp some literal
amount of sums not subject to withholding tax under the conventional regimedp some literal
amount of sums returned net of withholding tax suffered self-employmentdp some literal
amount of expenses reimbursed self-employed workdp some literal
is in domain of
Amount of withholding tax in current yeardp, Amount of withholdings refunded for self-employed workersdp, Amount of withholdings suspended for self-employment in the current yeardp, Taxable amount for self-employment in current yeardp, Taxable amount self-employed in previous yearsdp, additional municipal amount as an advance paymentdp, additional municipal tax amountdp, additional regional amount as an advance paymentdp, additional regional amount suspended self-employmentdp, additional regional tax amountdp, amount of expenses reimbursed self-employed workdp, amount of sums not subject to withholding tax under the conventional regimedp, amount of sums returned net of withholding tax suffered self-employmentdp, amount of withholdings as advance payment in the current yeardp, amount of withholdings for self-employment in previous yearsdp, certifiesOtherAmountsNotSubjectToWithholdingTaxop, gross amount paiddp, municipal additional amount suspended self-employmentdp, presence of right to advance payment in the current yeardp, year right to perceptiondp
is in range of
certifyTaxDataWorkSelf-employedCommissionsAndIncomeOtherop

Severance Pay and Other Benefitsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TrattamentoDiFineRapportoEAltreIndennita

The class represents the data relating to severance pay and capital benefits subject to separate taxation for which the provisions of Presidential Decree no. 600 of 29 September 1973 have become applicable. In particular, it indicates severance pay, equivalent indemnities, other indemnities and sums subject to separate taxation paid for any reason during the year, with any advances and payments on account paid in previous years as well as the related withholdings made and suspended; indemnities paid for the termination of coordinated and continuous collaboration relationships in which the right to the indemnity results from a deed with a certain date prior to the start of the relationship; pension benefits in the form of capital, redemptions and advances paid during the year, including any advances paid in previous years relating to accrued up to 31 December 2000 and accrued from 1 January 2001 to 31 December 2006. It should be noted that pension benefits in the form of capital relating to accrued from 1 January 2007 must also be indicated in the case of "old members of the old funds" who have not opted for the application of the tax regime in force on 1 January 2007 to pension benefits accrued from 1 January 2007.
is equivalent to
certifiedTFRMaturatoop some thingc
inverse certifyEnd-of-EmploymentPayandOtherAllowancesop some thingc
TFR reference yeardp some literal
amount of advances and deposits paid in previous yearsdp some literal
TFR deduction amountdp some literal
amount of compensation, advances, deposits and sums paiddp some literal
net withholding amount applied TFRdp some literal
Amount withheld from previous years TFRdp some literal
Amount of withholdings suspended in previous years TFRdp some literal
amount of suspended withholdings TFRdp some literal
is in domain of
Amount of withholdings suspended in previous years TFRdp, Amount withheld from previous years TFRdp, TFR deduction amountdp, TFR reference yeardp, amount of advances and deposits paid in previous yearsdp, amount of compensation, advances, deposits and sums paiddp, amount of suspended withholdings TFRdp, amount of the quota due for compensation art. 2122dp, certifiedTFRMaturatoop, net withholding amount applied TFRdp
is in range of
certifyEnd-of-EmploymentPayandOtherAllowancesop

Severance Pay Equivalent Allowances Other Allowances and Sumsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TrattamentoDiFineRapportoIndennitaEquipollentiAltreIndennitaESomme

The class represents all data relating to the severance pay (TFR), equivalent allowances, other allowances and capital benefits that are subject to separate taxation. The TFR and the TFR advance are subject to separate taxation pursuant to 'art. 19 of the TUIR, which also provides for a re-liquidation of the tax by the Revenue Agency
is equivalent to
certifies data relating to the employment relationshipop some thingc
inverse certificaTrattamentoDiFineRapportoIndennitaEquipollentiEAltreIndennitaop some thingc
is in domain of
certifies data relating to the employment relationshipop, certifiesEquipollentiIndemnityEdOtherIndemnityop, certifiesSummary DataTFRIEquipollent IndemnityOther IndemnitiesESumsop, certifyAccruedCapitalBenefitsPaidByPensionInsuranceFormsop, certifyAnnotationsop, certifyEnd-of-EmploymentPayandOtherAllowancesop
is in range of
certificaTrattamentoDiFineRapportoIndennitaEquipollentiEAltreIndennitaop

Short Lease Certificationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CertificazioneLocazioniBrevi

The class reports data relating to income from short-term lease. The tax regulation for "short-term lease" applies to rental contracts for residential properties located in Italy, lasting no more than 30 days and stipulated by natural persons outside the exercise of business activities
is equivalent to
year rental perioddp some literal
property rental common codedp some literal
common property rentaldp some literal
Land registry sheet for property rentaldp some literal
Gross rental fee amountdp some literal
Amount of withholding tax applied on property rentaldp some literal
property rental addressdp some literal
house number property rentaldp some literal
number of rental contractsdp some literal
number of days of duration of rental contract in reference yeardp some literal
land registry parcel property leasedp some literal
urban section or category common property rentaldp some literal
province acronym for property rentaldp some literal
subaltern land registry lease propertydp some literal
type of address rental propertydp some literal
is in domain of
Amount of withholding tax applied on property rentaldp, Gross rental fee amountdp, Land registry sheet for property rentaldp, common property rentaldp, house number property rentaldp, internal property rentaldp, land registry parcel property leasedp, number of days of duration of rental contract in reference yeardp, number of rental contractsdp, presence of a non-owner lessordp, presence of partial rental contract for real estate unitdp, presence of rental contract for entire real estate unitdp, property rental addressdp, property rental common codedp, property rental ladderdp, province acronym for property rentaldp, subaltern land registry lease propertydp, type of address rental propertydp, urban section or category common property rentaldp, year rental perioddp
is disjoint with
Self-Employment Certification Commissions and Other Incomec, Subordinate employment certification and fiscal assistancec

Signature of the communicationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/FirmaDellaComunicazione

The class represents the model box relating to the communication signature
is equivalent to
inverse certifiesSignatureOfCommunicationop some thingc
signaturedp some literal
number of certificationsdp some literal
CT framedp some literal
is in domain of
CT framedp, number of certificationsdp, signaturedp
is in range of
certifiesSignatureOfCommunicationop

Single Certification Cover Pagec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/FrontespizioCertificazioneUnica

The cover page contains information relating to the type of communication, the data of the substitute, the data relating to the representative who signed the communication, the signature of the communication and the commitment to electronic submission. It is therefore made up of the following boxes: type of communication, data relating to the substitute, data relating to the representative who signed the communication, signature of the communication and commitment to electronic submission
is equivalent to
certifyDataRepresentativeSignatoryCommunicationop some thingc
certifiesDataRelativeToTheTaxSubstituteop some thingc
certifiesSignatureOfCommunicationop some thingc
certifiesCommitmentToTelematicPerformanceop some thingc
certifyTypeOfCommunicationop some thingc
is in domain of
certifiesCommitmentToTelematicPerformanceop, certifiesDataRelativeToTheTaxSubstituteop, certifiesSignatureOfCommunicationop, certifyDataRepresentativeSignatoryCommunicationop, certifyTypeOfCommunicationop
is disjoint with
_x000D_Reference Year Income Certificationc, Single Certification CT Frameworkc

Single Certification CT Frameworkc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/QuadroCTCertificazioneUnica

The class reports information regarding the electronic reception of data relating to the forms. 730-4 made available by the Revenue Agency
is equivalent to
certifiesDataRelativeToTheTaxSubstituteCTFrameworkop some thingc
certifySectionAddressTelematicIntermediaryAppointedop some thingc
certifySectionAddressTelematicSubstituteop some thingc
is in domain of
certifiesDataRelativeToTheTaxSubstituteCTFrameworkop, certifySectionAddressTelematicIntermediaryAppointedop, certifySectionAddressTelematicSubstituteop
is disjoint with
_x000D_Reference Year Income Certificationc, Single Certification Cover Pagec

Social Security and Welfare Datac back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenziali

The class indicates the social security and welfare data relating to the contributions paid or due to INPS, including the former INPDAP management, as well as the amount of social security and welfare contributions paid and/or due to the worker to the same social security institution for the year reported in the appropriate space provided in the form. The social security and welfare data relating to the contributions paid or due to the social security institutions referred to in Legislative Decree no. 509/1994 and Legislative Decree no. 103/1996 must also be indicated.
is equivalent to
inverse certificaDatiPrevidenzialiEAssistenzialiop some thingc
is in domain of
certifiesDatiAssicurativiINAILop, certifySocial Security and Welfare DataMembers of Artisan Cooperativesop, certifySocial Security and Welfare DataOther Bodiesop, certifySocial Security and Welfare DataSeparate ManagementMagistratesHonoraryConfirmedNon-Exclusiveop, certifySocial Security and Welfare DataSeparate ManagementParasubordinatesop, certifySocial Security and Welfare DataSeparate ManagementParasubordinatesAthletesAmateursAndAssimilated Figuresop, certifySocial Security and Welfare DataSubordinate Workersop, certifySocial Security and Welfare DataSubordinate WorkersPublic Managementop
is in range of
certificaDatiPrevidenzialiEAssistenzialiop

Social Security and Welfare Data for Artisan Cooperative Membersc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiSociCooperativeArtigiane

The class represents the section relating to income for social security purposes paid by the Tax Withholding Agent, which has the type of “Artisan Cooperative”, to the members as provided for by Law 28 December 2015, n. 208, art. 1, paragraph 114, and who have filled in point 8 of the section “personal data relating to the employee” and have entered the code Z3, since they are holders of an independent employment relationship pursuant to Article 1, paragraph 3, of Law 3 April 2001, n. 142
is equivalent to
inverse certifySocial Security and Welfare DataMembers of Artisan Cooperativesop some thingc
start date of cooperative member artisansdp some literal
amount of income of cooperative member of artisansdp some literal
is in domain of
amount of income of cooperative member of artisansdp, end date of cooperative member artisansdp, start date of cooperative member artisansdp
is in range of
certifySocial Security and Welfare DataMembers of Artisan Cooperativesop

Social Security and Welfare Data for Employees of Public Administrationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiLavoratoriSubordinatiGestionePubblica

The class represents the section where the social security and welfare data relating to the former INPDAP, Public Management, merged into INPS are indicated
is equivalent to
inverse certifySocial Security and Welfare DataSubordinate WorkersPublic Managementop some thingc
reference year taxable income and contributionsdp some literal
Fiscal code of the administrator of the employee's affiliationdp some literal
progressive company codedp some literal
is in domain of
Amount of ENAM contributions withheld from the workerdp, Amount of ENPDEP contributions withheld from the workerdp, ENAM taxable amountdp, ENPDEP taxable amountdp, Fiscal code of the administrator of the employee's affiliationdp, NoiPa declarant presencedp, TFR contribution amount additional items duedp, TFR contribution amount duedp, TFR taxable amountdp, TFS contribution amountdp, TFS taxable amountdp, Tax code subject to complaintdp, Taxable amount TFR additional elementsdp, amount of ENAM contributions duedp, amount of ENPDEP contributions duedp, amount of TFS contributions withheld from the workerdp, amount of credit management contributions duedp, amount of credit management contributions withheld from the workerdp, amount of pension contributions duedp, amount of pension contributions withheld from the workerdp, certifiesManagementop, month UNIEMENS complaint fileddp, month of salary paid by third party reportdp, month paid subject to complaintdp, presence of annual UNIEMENS reportdp, progressive company codedp, reference year taxable income and contributionsdp, tax code subject to adjustmentdp, tax code third party complaintdp, taxable amount adjustmentdp, taxable amount credit managementdp, taxable pension amountdp
is in range of
certifySocial Security and Welfare DataSubordinate WorkersPublic Managementop

Social Security and Welfare Data for Subordinate Workersc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiLavoratoriSubordinati

The class represents the section where the social security and welfare data must be indicated separately with reference to each company registration number used for the payment of contributions for subordinate workers
is equivalent to
inverse certifySocial Security and Welfare DataSubordinate Workersop some thingc
INPS registration code company employerdp some literal
amount of contributions withheld from the workerdp some literal
taxable amount for IVS purposesdp some literal
Taxable amountSocial securitydp some literal
is in domain of
month excluded from UNIEMENS reportdp, INPS registration code company employerdp, Taxable amountSocial securitydp, amount of contributions withheld from the workerdp, presence of annual UNIEMENS reportdp, presence of contributions paid to INPSdp, presence of contributions paid to pension institutions other than INPSdp, taxable amount for IVS purposesdp
is in range of
certifySocial Security and Welfare DataSubordinate Workersop

Social Security and Welfare Data Separate Management Honorary Magistrates Confirmed Non-Exclusivistc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiGestioneSeparataMagistratiOnorariConfermatiNonEsclusivisti

The class indicates the section relating to the compensation paid in the previous year to honorary magistrates of the depleted contingent confirmed pursuant to Article 29 of Legislative Decree no. 116/2017 who exercise the functions on a non-exclusive basis and are required to register with the Separate management referred to in Article 2, paragraph 26, of Law No. 335/1995 as provided for by Article 15-bis, paragraph 2, of Legislative Decree No. 75/2023
is equivalent to
inverse certifySocial Security and Welfare DataSeparate ManagementMagistratesHonoraryConfirmedNon-Exclusiveop some thingc
report type codedp some literal
amount of contributions due honorary magistratedp some literal
amount of contributions withheld from the workerdp some literal
amount of contributions paiddp some literal
taxable amount of contribution for honorary magistratedp some literal
taxable amount IVS honorary magistratedp some literal
total amount of fees for honorary magistrates confirmed non-exclusivistdp some literal
is in domain of
month excluded from UNIEMENS reportdp, amount of contributions due honorary magistratedp, amount of contributions paiddp, amount of contributions withheld from the workerdp, presence of annual UNIEMENS reportdp, presence of registration in the Lawyers' Funddp, report type codedp, tax code of the paying administrationdp, taxable amount IVS honorary magistratedp, taxable amount of contribution for honorary magistratedp, total amount of fees for honorary magistrates confirmed non-exclusivistdp
is in range of
certifySocial Security and Welfare DataSeparate ManagementMagistratesHonoraryConfirmedNon-Exclusiveop

Social Security and Welfare Data Separate Management of Parasubordinate Amateur Sportsmen and Assimilated Figuresc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiGestioneSeparataParasubordinatiSportiviDilettantisticiEFigureAssimilate

The class indicates the section relating to the compensation paid from 1 July 2023 to amateur athletes referred to in art. 35 of Legislative Decree no. 36/2021, paragraphs 2 and 7 to 8 quinquies, registered with the INPS Separate Management, referred to in art. 2, paragraph 26, Law no. 335 of 8 August 1995, who have produced income governed by art. 50 paragraph 1 letter c bis of the TUIR and/or by art. 67 paragraph 1 letter l), including employees of public administrations referred to in article 1, paragraph 2, of Legislative Decree no. 165 of 30 March 2001, previously authorised by the administration to which they belong
is equivalent to
inverse certifySocial Security and Welfare DataSeparate ManagementParasubordinatesAthletesAmateursAndAssimilated Figuresop some thingc
report type codedp some literal
amount of contributions due parasubordinate sports workerdp some literal
amount of contributions withheld from the workerdp some literal
amount of contributions paiddp some literal
taxable amount of parasubordinate sports contributionsdp some literal
taxable amount IVS sports parasaburodinatodp some literal
total amount of compensation paid to a sports parasubordinatedp some literal
is in domain of
month excluded from UNIEMENS reportdp, amount of contributions due parasubordinate sports workerdp, amount of contributions paiddp, amount of contributions withheld from the workerdp, other type report codedp, presence of annual UNIEMENS reportdp, report type codedp, taxable amount IVS sports parasaburodinatodp, taxable amount of parasubordinate sports contributionsdp, total amount of compensation paid to a sports parasubordinatedp
is in range of
certifySocial Security and Welfare DataSeparate ManagementParasubordinatesAthletesAmateursAndAssimilated Figuresop

Social Security and Welfare Data Separate Management Parasubordinatesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiEAssistenzialiGestioneSeparataParasubordinati

The class lists the section relating to the compensation paid, during the previous year, to members of the INPS Separate Management, pursuant to art. 2, paragraph 26, Law 8 August 1995, no. 335, who have produced income governed by art. 50 paragraph 1 letter c bis of the TUIR, by art. 67 paragraph 1 letter l) and those who, even if exempt for tax purposes, have produced income for which contributions to the aforementioned management are due, such as PhD students or particular figures such as parliamentary assistants
is equivalent to
inverse certifySocial Security and Welfare DataSeparate ManagementParasubordinatesop some thingc
report type codedp some literal
amount of contributions due for parasubordinate workersdp some literal
amount of contributions withheld from the workerdp some literal
amount of contributions paiddp some literal
total amount of compensation paid to the self-employed workerdp some literal
is in domain of
month excluded from UNIEMENS reportdp, Tax code of administration or companydp, amount of contributions due for parasubordinate workersdp, amount of contributions paiddp, amount of contributions withheld from the workerdp, presence of annual UNIEMENS reportdp, report type codedp, total amount of compensation paid to the self-employed workerdp
is in range of
certifySocial Security and Welfare DataSeparate ManagementParasubordinatesop

Social Security Benefit Holderc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TitolarePrestazionePrevidenziale

The class represents all citizens who are entitled to INPS social security benefits. Such benefits and the related services provided are in favor of workers (employed, self-employed or parasubordinate) registered with the institutions or social security funds in favor of which social security contributions have been paid and who are affected by physical or mental infirmity due to serious and disabling illnesses.
is disjoint with
Income Support Benefit Holderc, Holder of welfare benefitc, titolare p pc

Social Security Data Self-Employment Commissions and Miscellaneous Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiPrevidenzialiLavoroAutonomoProviggioniERedditiDiversi

The class represents the social security data of the Single Certification for Self-Employment, Commissions and other income in relation to the recipients registered with: - Enpam (Social security and assistance institution for doctors and dentists); - Enpapi (National social security and assistance institution for the nursing profession); - INPS management ex Enpals (National social security and assistance institution for entertainment workers).
is equivalent to
inverse certifySocial Security DataSelf-EmploymentCommissionsAndIncomeOtherop some thingc
category membership registered with a social security institutiondp some literal
Social security company codedp some literal
tax code social security institutiondp some literal
name of social security institutiondp some literal
amount of contributions due for self-employmentdp some literal
amount of social security contributions payable by the recipientdp some literal
amount of social security contributions paid by the paying entitydp some literal
amount of contributions paid for self-employmentdp some literal
is in domain of
Social security company codedp, amount of contributions due for self-employmentdp, amount of contributions paid for self-employmentdp, amount of other self-employment contributions in current yeardp, amount of social security contributions paid by the paying entitydp, amount of social security contributions payable by the recipientdp, category membership registered with a social security institutiondp, name of social security institutiondp, presence of other mandatory contributions self-employmentdp, tax code social security institutiondp
is in range of
certifySocial Security DataSelf-EmploymentCommissionsAndIncomeOtherop

Socially Useful Work Sectionc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SezioneLavoriSocialmenteUtili

The class represents the section relating to compensation for socially useful work received
is equivalent to
inverse certifySectionWorksSociallyUsefulop some thingc
is in domain of
IRPEF withholding amount for socially useful workdp, Total amount of suspended IRPEF withholdings for socially useful workdp, additional regional amount to IRPEF socially useful workdp, amount of exempt quota for socially useful workdp, taxable amount of socially useful workdp, total additional regional amount to IRPEF suspended socially useful workdp
is in range of
certifySectionWorksSociallyUsefulop

Special Cases Extraordinary Operationsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CasiParticolariOperazioniStraordinarie

The class of data relating to extraordinary transactions with the extinction of the tax substitute and with the continuation of the activity by another substitute
is equivalent to
inverse certifySpecial CasesExtraordinary Operationsop some thingc
codice fiscale sostituto di imposta estintodp some literal
is in domain of
codice fiscale sostituto di imposta estintodp, presence of compensations that are not fixed and continuousdp, presence of employee transition without interruption and without terminationdp
is in range of
certifySpecial CasesExtraordinary Operationsop

Special Income Typesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ParticolariTipologieReddituali

The class indicates the data of particular types of income for which a tax framework is foreseen that does not always coincide with the social security framework
is equivalent to
inverse certifyDetailsIncomeTypesop some thingc
codeParticularTypeIncomedp some literal
importoRedditoParticolareTipologiaRedditualedp some literal
is in domain of
codeParticularTypeIncomedp, importoRedditoParticolareTipologiaRedditualedp
is in range of
certifyDetailsIncomeTypesop

Sports Income Fixed Term Contractc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoSportiviContrattoATempoDeterminato

The class reports the amounts relating to income from sports work with a fixed-term contract
is equivalent to
inverse certifies Sports Income Contract AT Fixed Termop some thingc
is in domain of
Gross income amount amateur sports workdp, Gross income amount professional sports work under 23dp, amount of other sports incomedp
is in range of
certifies Sports Income Contract AT Fixed Termop

Sports Income Permanent Contractc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoSportiviContrattoATempoIndeterminato

The class reports the amounts relating to income from sports work with a permanent contract
is equivalent to
inverse certifyIncomeSportsPermanentContractop some thingc
is in domain of
Gross income amount amateur sports workdp, Gross income amount professional sports work under 23dp, amount of other sports incomedp
is in range of
certifyIncomeSportsPermanentContractop

Sports Work Incomec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/RedditoLavoroSportivo

The class indicates the data relating to income from sports work
is equivalent to
inverse certificaRedditiLavoroSportivoop some thingc
is in domain of
certifies Sports Income Contract AT Fixed Termop, certifyIncomeSportsPermanentContractop
is in range of
certificaRedditiLavoroSportivoop

Subordinate employment certification and fiscal assistancec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CertificazioneLavoroDipendenteAssimilatoEAssistenzaFiscale

The class reports data relating to employee income, pension income and income assimilated to employee income received in the previous year compared to that indicated in the CU scheme
is in domain of
IRPEF amount to be paid to the tax authoritiesdp, IRPEF amount to be withheld by the substitute after balancing operationsdp, IRPEF amount withheld by the substitute after balancing operationsdp, NASPI unemployment benefit amountdp, actual number of days of retirement perioddp, amount of pension for orphans residing in a municipality not in Campione d'Italiadp, amount of special supplementary treatment paiddp, amount of sums returned net of withholding tax incurreddp, application of greater withholding taxdp, certificaDatiPrevidenzialiEAssistenzialiop, certificaDatiRelativiAlConiugeEAiFamiliariACaricoop, certificaRedditiLavoroSportivoop, certificaSommeAssoggettateAImpostaSostitutivaop, certificaSommeErogatePerPremiDiRisultatoop, certificaTrattamentoDiFineRapportoIndennitaEquipollentiEAltreIndennitaop, certificationInNatureDeliveryop, certifiesExemptIncomeop, certifiesIncomeCross-border workersop, certifiesIncomeSubjectToWithholdingTaxTitleop, certifiesSupplementary Pensionop, certify Deductible Burdenop, certify Deductible Chargeop, certifyAssistanceFiscalop, certifyBonusEStockOptionop, certifyDeductionsAndCreditsop, certifyDetailsIncomeTypesop, certifyEqualizedIncomeop, certifyGrossCompensationSampleOfItalyop, certifyIncomeNetOfCompensationOfCampioneDiItaliaop, certifyIncomeWorkEmployeeAssimilatedAndTax Assistanceop, certifyRefundsForGoodsAndServicesNotSubjectToTaxationop, certifyRemunerationRelatedToPreviousYearsop, certifySpecial CasesExtraordinary Operationsop, certifyWithholdingsWorkEmployeeAssimilatedAndTax Assistanceop, fuel bonus amountdp, number of maritime daysdp, special case code income formationdp, total amount of additional incomedp
is disjoint with
Self-Employment Certification Commissions and Other Incomec, Short Lease Certificationc

Substitute tax performance bonusesc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ImpostaSostitutivaPremiDiRisultato

The class represents the amounts relating to performance bonuses
is equivalent to
inverse certifySubstituteTaxResultBonusesop some thingc
is in domain of
substitute tax on performance bonuses not withhelddp, substitute tax on performance bonuses withhelddp
is in range of
certifySubstituteTaxResultBonusesop

Summary Data TFR Equivalent Allowances Other Allowances and Sumsc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DatiRiepilogativiTFRIndennitaEquipollentiAltreIndennitaESomme

The class represents the summary data of the TFR Equivalent allowances and other allowances and sums
is equivalent to
inverse certifiesSummary DataTFRIEquipollent IndemnityOther IndemnitiesESumsop some thingc
total tax amountdp some literal
amount of TFR withholdings made in previous yearsdp some literal
Amount of TFR withholdings made in the current yeardp some literal
Amount of TFR withholdings suspended in previous yearsdp some literal
amount of TFR withholdings suspended current yeardp some literal
total taxable amount net of reductionsdp some literal
total amount reductions determination of taxable amountdp some literal
TFR revaluation substitute taxdp some literal
reference income provision of benefits not connected to the termination of the employment relationshipdp some literal
is in domain of
Amount of TFR withholdings made in the current yeardp, Amount of TFR withholdings suspended in previous yearsdp, Amount of compensation and compensation subject to ordinary taxation for the current yeardp, TFR deduction amount art 19 comma 1 ter TIURdp, TFR deduction amount decreedp, TFR revaluation amountdp, TFR revaluation substitute taxdp, amount of TFR withholdings made in previous yearsdp, amount of TFR withholdings suspended current yeardp, amount of compensation and remuneration subject to ordinary taxation in previous yearsdp, amount of the quota due for the compensation paiddp, certificateTax exemptionTFSop, deceased employee tax codedp, excess amount of tax subject to ordinary taxationdp, excess amount of tax subject to substitute taxdp, presence of old members of old fundsdp, rate applied to compensation not connected to the termination of the employment relationshipdp, rate applied to severance pay related to the termination of the employment relationshipdp, reference income provision of benefits not connected to the termination of the employment relationshipdp, safeguard clause rate applied to compensation not connected to termination of employmentdp, safeguard clause rate applied to compensation related to termination of employment relationshipdp, tax code entitleddp, total amount reductions determination of taxable amountdp, total tax amountdp, total taxable amount net of reductionsdp
is in range of
certifiesSummary DataTFRIEquipollent IndemnityOther IndemnitiesESumsop

Sums Liquidated by Third Party Seizurec back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SommeLiquidatePignoramentoPressoTerzi

The class represents the data relating to the sums liquidated following third-party seizure procedures pursuant to art. 21, paragraph 15, of Law 27 December 1997, n. 449, as amended by art. 15, paragraph 2, of Legislative Decree 1 July 2009, n. 78, converted into Law 3 August 2009, n. 102. It is compiled by the entity providing the sums
is equivalent to
inverse certifies Liquidated SumsForeclosure with Third Partiesop some thingc
principal debtor tax codedp some literal
amount withheld as advance payment for third party seizuredp some literal
amount of sums paid subject to withholding taxdp some literal
amount of sums paid not subject to withholding taxdp some literal
is in domain of
amount of sums paid not subject to withholding taxdp, amount of sums paid subject to withholding taxdp, amount withheld as advance payment for third party seizuredp, principal debtor tax codedp
is in range of
certifies Liquidated SumsForeclosure with Third Partiesop

Supplementary pension contribution for first-time workersc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ContributoPrevidenzaComplementareLavoratoriDiPrimaOccupazione

_x000D_The class reports the amounts relating to supplementary social security contributions for first-time workers
is equivalent to
inverse certifyContributionSupplementary Social SecurityFirst Employment Workersop some thingc
differential supplementary pension contributiondp some literal
amount of excess contributions excluded from incomedp some literal
amount of contributions paid in the reference yeardp some literal
total amount of supplementary pension contributionsdp some literal
number of years remainingdp some literal
is in domain of
amount of contributions paid in the reference yeardp, amount of excess contributions excluded from incomedp, differential supplementary pension contributiondp, number of years remainingdp, total amount of supplementary pension contributionsdp
is in range of
certifyContributionSupplementary Social SecurityFirst Employment Workersop

Synthetic Single Communicationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/CertificazioneUnicaSintetica

The class defines the model of the Single Synthetic Certification issued to the recipients of the sums
is equivalent to
certificationSingleSyntheticSentAop some thingc
CertificationUniqueSinteticaIsConsultedByop some thingc
has super-classes
Ordinary Single Communicationc
is in domain of
CertificationUniqueSinteticaIsConsultedByop, certificationSingleSyntheticSentAop

Tax domicile (Municipality of)c back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DomicilioFiscale

For natural persons, the municipality where they are listed in the municipal register. For subjects other than individuals, the municipality where their legal office is based or, in the absence of this, their administrative office. For non-resident individuals, the municipality where they have produced their income or highest income; for other non-resident subjects, the municipality in which they have established a secondary office or branch or some form of stable organisation and, in the absence of any of these, the municipality where they mainly carry out their business
is equivalent to
inverse individuaDomicilioFiscaleop some thingc
common codedp some literal
commondp some literal
Tax domicile datedp some literal
sigla provinciadp some literal
is in domain of
Tax domicile datedp, commondp, common codedp, merger of municipalitiesdp, sigla provinciadp
is in range of
individuaDomicilioFiscaleop

Tax Withholding Agentc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/SostitutoDiImposta

The withholding agent is that public or private entity that takes the place of the taxpayer in relations with the financial administration, withholding the taxes due from compensation (income, pensions and salaries) and then paying them to the public administration or the State. INPS can also play this role
is equivalent to
inverse certifiesDataRelativeToTheTaxSubstituteop some thingc
inverse certifiesDataRelativeToTheTaxSubstituteCTFrameworkop some thingc
tax code withholding agentdp some literal
Surname or name of tax substitutedp some literal
tax substitute email addressdp some literal
tax substitute namedp some literal
Cellphone numberdp some literal
telefono o fax sostituto d'impostadp some literal
is in domain of
Cellphone numberdp, Surname or name of tax substitutedp, tax code withholding agentdp, tax substitute email addressdp, tax substitute namedp, telefono o fax sostituto d'impostadp
is in range of
certifiesDataRelativeToTheTaxSubstituteop, certifiesDataRelativeToTheTaxSubstituteCTFrameworkop

TFR Accrued at Treasury Fundc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TFRMaturatoPressoFondoDiTesoreria

The class represents data relating to private sector employers, who employ at least fifty workers, who set aside in the INPS Treasury Fund a contribution equal to the quota referred to in art. 2120 of the Civil Code accrued by each worker starting from 1 January 2007, and not allocated to the supplementary pension schemes referred to in Legislative Decree 5 December 2005, n. 252.
has super-classes
TFR Accrued Post Deduction Systemc
is in domain of
INPS confirmation of TFR payment from treasury funddp, Tax code of the employer providing TFR accrued in the previous perioddp, employer confirms TFR payment from treasury funddp

TFR Accrued Post Deduction Systemc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TFRMaturatoPostSistemaDetrazione

The class represents the data relating to the TFR and other benefits accrued from 1/1/2001. Article 11, Legislative Decree 47/2000 has modified the taxation of the TFR which applies starting from the amounts accrued from 1/1/2001
is equivalent to
code title provision other benefits post system deductiondp some literal
amount of other benefits paid in the current year accrued after the deduction systemdp some literal
amount of other benefits paid in previous years after the deduction systemdp some literal
TFR amount allocated to the post-deduction system funddp some literal
TFR amount paid in previous years accrued after the deduction systemdp some literal
TFR amount paid in the current year accrued after the deduction systemdp some literal
TFR amount accrued after deduction systemdp some literal
has sub-classes
TFR Accrued at Treasury Fundc
is in domain of
TFR amount paid in the current year accrued after the deduction systemdp, TFR amount accrued after deduction systemdp, TFR amount allocated to the post-deduction system funddp, TFR amount paid in previous years accrued after the deduction systemdp, amount of other benefits paid in previous years after the deduction systemdp, amount of other benefits paid in the current year accrued after the deduction systemdp, code title provision other benefits post system deductiondp, year of last TFR payment accrued after the deduction systemdp, year of last payment other benefits accrued after the deduction systemdp
is disjoint with
TFR Accrued Pre-Deduction Systemc

TFR Accrued Pre-Deduction Systemc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TFRMaturatoPreSistemaDetrazione

The class represents the data relating to the TFR and other benefits accrued as of 12/31/2000 in addition to the data relating to the transitions from benefits equivalent to TFR
is equivalent to
code title provision other benefits pre-deduction systemdp some literal
amount of other benefits paid in the current year accrued before the deduction systemdp some literal
amount of other benefits paid in previous years before the deduction systemdp some literal
TFR amount allocated to the pre-deduction system funddp some literal
TFR amount paid in previous years accrued before the deduction systemdp some literal
TFR amount paid in the current year accrued before the deduction systemdp some literal
TFR amount accrued before the deduction systemdp some literal
TFR percentage allocated to the pre-deduction system funddp some literal
quota of reductions recognized by the pre-deduction system funddp some literal
is in domain of
TFR amount paid in the current year accrued before the deduction systemdp, TFR amount accrued before the deduction systemdp, TFR amount allocated to the pre-deduction system funddp, TFR amount paid in previous years accrued before the deduction systemdp, TFR percentage allocated to the pre-deduction system funddp, amount of other benefits paid in previous years before the deduction systemdp, amount of other benefits paid in the current year accrued before the deduction systemdp, code title provision other benefits pre-deduction systemdp, quota of reductions recognized by the pre-deduction system funddp, year of last TFR payment accrued prior to the deduction systemdp, year of last payment of other benefits accrued prior to the deduction systemdp
is disjoint with
TFR Accrued Post Deduction Systemc

TFS Tax Reliefc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/DetassazioneTFS

Indicates the tax exemption on TFS. Legislative Decree no. 4 of 2019 provided for a tax exemption on TFS in Article 24. In particular, a reduction in the tax rate determined pursuant to Article 19, paragraph 2 was provided for- bis of the Tuir, variable depending on the moment in which the treatment is paid with respect to the date of termination of the employment relationship
is equivalent to
inverse certificateTax exemptionTFSop some thingc
deduction code operated TFS tax reliefdp some literal
amount of deduction made in the current year TFS tax reliefdp some literal
amount of deductions made in previous years TFS tax reliefdp some literal
is in domain of
amount of deduction made in the current year TFS tax reliefdp, amount of deductions made in previous years TFS tax reliefdp, deduction code operated TFS tax reliefdp
is in range of
certificateTax exemptionTFSop

Type of Communicationc back to ToC or Class ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/TipoDiComunicazione

The class represents the box where there are two different fields: Cancellation and Replacement. The cancellation field is crossed out in the event that the tax substitute intends, before the deadline for submission, to cancel a certification already submitted. The replacement field is crossed out, in the event that the tax substitute intends, before the deadline for submission, to replace a certification already submitted. The box “Exceptional events”, located at the top right of the front of the front page of this form, is filled in by the tax substitute who takes advantage of the suspension of the deadline for submitting the declaration provided for in the event of exceptional events.
is equivalent to
inverse certifyTypeOfCommunicationop some thingc
is in range of
certifyTypeOfCommunicationop

Object Properties

certificaDatiPrevidenzialiEAssistenzialiop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenziali

certificaDatiRelativiAlConiugeEAiFamiliariACaricoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRelativiAlConiugeEAiFamiliariACarico

certificaRedditiLavoroSportivoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditiLavoroSportivo

certificaSommeAssoggettateAImpostaSostitutivaop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSommeAssoggettateAImpostaSostitutiva

certificaSommeErogatePerPremiDiRisultatoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSommeErogatePerPremiDiRisultato

certificateTax exemptionTFSop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDetassazioneTFS

Defines the relationship between the TFR Summary Data, Equivalent Allowances, Other Allowances and Sums class and the TFS Tax Exemption class

certificationInNatureDeliveryop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaErogazioniInNatura

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the In-Kind Contributions class

certificationSingleIssuedByop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaEmessaDa

Defines the relationship between the Ordinary Single Certification class and the Employer and INPS Headquarters classes

certificationSingleOrdinaryCertifyop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaOrdinariaCertifica

Defines the relationship between the Ordinary Single Certification class and the Income class

certificationSingleOrdinaryIt is composed ofop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaOrdinariaSiComponeIn

Defines the relationship between the Ordinary Single Certification class and the Single Certification Front Page, Single Certification CT Table and Reference Year Income Certification classes

certificationSingleOrdinarySentToop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaOrdinariaInviataA

Defines the relationship between the Ordinary Single Certification and the Public Organization class with the Revenue Agency

certificationSingleSyntheticSentAop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaSinteticaInviataA

Defines the relationship between the Single Synthetic Certification class and the INPS Benefit Holder and Worker classes

certificationUniqueRelativeAop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaRelativaA

Defines the relationship between the Single Synthetic Certification class and the INPS Benefit Holder and Worker classes

CertificationUniqueSinteticaIsConsultedByop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificazioneUnicaSinteticaVieneConsultataDa

Defines the relationship between the Single Synthetic Certification class and the Delegate, INPS Benefit Holder and Worker classes

certificaTrattamentoDiFineRapportoIndennitaEquipollentiEAltreIndennitaop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTrattamentoDiFineRapportoIndennitaEquipollentiEAltreIndennita

certifiedTFRMaturatoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTFRMaturato

Defines the relationship between the Severance Pay and Other Benefits class and the Accrued TFR class

certifies data relating to the employment relationshipop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRelativiAlRapportoDiLavoro

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class Employment Relationship Data

certifies Liquidated SumsForeclosure with Third Partiesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSommeLiquidatePignoramentoPressoTerzi

Defines the relationship between the class Self-Employment Certification Commissions and Miscellaneous Income and the class Sums Liquidated by Garnishment from Third Parties

certifies Sports Income Contract AT Fixed Termop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoSportiviContrattoATempoDeterminato

Defines the relationship between the Sports Work Income class and the Sports Income Class Fixed-Term Contract

certifies Tax Credit APEop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaCreditoDiImpostaAPE

Defines the relationship between the Deductions and Credits class and the APE Tax Credit class

certifiesCommitmentToTelematicPerformanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaImpegnoAllaPrestazioneTelematica

Defines the relationship between the Single Certification Frontispiece class and the Telematic Performance Commitment class

certifiesDataRelativeToTheTaxSubstituteop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRelativiAlSostitutoDiImposta

Defines the relationship between the Single Certification Cover Page class and the Tax Substitute class

certifiesDataRelativeToTheTaxSubstituteCTFrameworkop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRelativiAlSostitutoDiImpostaQuadroCT

Defines the relationship between the Single Certification CT Framework class and the Tax Substitute class

certifiesDatiAssicurativiINAILop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiAssicurativiINAIL

Defines the relationship between the Social Security and Welfare Data class and the INAIL Insurance Data class

certifiesEquipollentiIndemnityEdOtherIndemnityop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaIndennitaEquipollentiEdAltreIndennita

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class Equivalent Allowances and Other Allowances

certifiesExemptIncomeop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoEsente

Defines the relationship between the Certification of Employment Assimilated and Tax Assistance or Equalized Income class and the Exempt Income class

certifiesIncomeCross-border workersop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoFrontalieri

Defines the relationship between the Certification of Employment Assimilated and Tax Assistance class and the Cross-Border Workers' Income class

certifiesIncomePaidByOtherSubjectsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditiErogatiDaAltriSoggetti

Defines the relationship between the Equalized Income class and the Income Paid by Other Subjects class

certifiesIncomeSubjectToWithholdingTaxTitleop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditiAssoggettatiARitenutaATitoloDiImposta

Defines the relationship between the class Certification of Employee Work Assimilated and Tax Assistance and the class Income Subject to Withholding Tax

certifiesInterestsPerInstalmentop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaInteressiPerRateazione

Defines the relationship between the 730 tax assistance class declarant and the Interest for Installment class

certifiesIRPEF balanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSaldoIRPEF

Defines the relationship between the Tax Assistance class and the IRPEF Balance class

certifiesManagementop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaGestione

Defines the relationship between the Social Security and Welfare Data for Subordinate Workers Public Management class and the Management class

certifiesOtherAmountsNotSubjectToWithholdingTaxop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAltreSommeNonSoggetteARitenuta

Defines the relationship between the Self-Employment Certification, Commissions and Other Income class and the Other Amounts Not Subject to Withholding Tax class

certifiesPeriodBenefitAnnuityAdvanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaPeriodoBeneficioRenditaAnticipata

Defines the relationship between the class Income Subject to Withholding Tax and the class Benefit Period for Advance Income

certifiesSignatureOfCommunicationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaFirmaDellaComunicazione

Defines the relationship between the Single Certification Cover Page class and the Communication Signature class

certifiesSummary DataTFRIEquipollent IndemnityOther IndemnitiesESumsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRiepilogativiTFRIndennitaEquipollentiAltreIndennitaESomme

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class TFR Summary Data Equivalent Allowances Other Allowances and Sums

certifiesSupplementary Pensionop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaPrevidenzaComplementare

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Supplementary Pension class

certify Deductible Burdenop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaOnereDeducibile

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Deductible Charge class

certify Deductible Chargeop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaOnereDetraibile

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Deductible Expenses class

certifyAccontoSospesoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAccontoSospeso

Defines the relationship between the tax assistance class of the declarant or spouse and the Suspended advance payment class

certifyAccruedCapitalBenefitsPaidByPensionInsuranceFormsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaPrestazioniInFormaDiCapitaleMaturateErogateDaFormePensionistiche

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class Capital Benefits Accrued Paid by Pension Plans

certifyAdditionalAdvanceMunicipalop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAccontoAddizionaleComunale

Defines the relationship between the tax assistance class of the declarant or spouse and the Municipal Additional Advance Payment class

certifyAdditionalMunicipalBalanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSaldoAddizionaleComunale

Defines the relationship between the tax assistance class of the declarant or spouse and the Municipal Additional Balance class

certifyAdditionalRegionalop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAddizionaleRegionale

Defines the relationship between the Tax Assistance class and the Regional Additional class

certifyAdvance paymentCedolareSeccaop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAccontoCedolareSecca

Defines the relationship between the tax assistance class of the declarant or spouse and the advance dry coupon class

certifyAdvance PaymentSeparate Taxationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAccontoTassazioneSeparata

Defines the relationship between the tax assistance class of the declarant or spouse and the Separate Tax Advance class

certifyAmountsPaidToTitleOfExpropriationCompensationOtherCompensationsAndInterestop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSommeCorrisposteATitoloDiIndennitaDiEsproprioAltreIndennitaEInteressi

Defines the relationship between the class Self-Employment Certification Commissions and Miscellaneous Income and the class Sums Paid as Expropriation Compensation Other Compensations and Interest

certifyAnnotationsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAnnotazioni

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class Annotations

certifyAssistanceFiscalop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAssitenzaFiscale

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Tax Assistance class

certifyBalanceCedolareSeccaLocationsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSaldoCedolareSeccaLocazioni

Defines the relationship between the tax assistance class of the declarant or spouse and the Dry Coupon Balance Rental class

certifyBenefitsRelatedToPreviousYearsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaBenefitRelativiAdAnniPrecedenti

Defines the relationship between the class Amounts Paid for Performance Bonuses and the class Benefits Relating to Previous Years

certifyBonusEStockOptionop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaBonusEStockOption

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Bonus and Stock Option class

certifyContributionSupplementary PensionForRelativesADependentop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaContributoPrevidenzaComplementarePerFamiliariACarico

Defines the relationship between the Supplementary Pension class and the Supplementary Pension Contribution for Dependent Family Members class

certifyContributionSupplementary Social SecurityFirst Employment Workersop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaContributoPrevidenzaComplementareLavoratoriDiPrimaOccupazione

Defines the relationship between the Supplementary Pension class and the Supplementary Pension Contribution class for First-Time Employees

certifyDataRepresentativeSignatoryCommunicationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiRappresentanteFirmatarioComunicazione

Defines the relationship between the Single Certification Cover Page class and the Communication Signatory Representative class

certifyDeductionsAndCreditsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDetrazioniECrediti

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Deductions and Credits class

certifyDetailsIncomeTypesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaParticolariTipologieReddituali

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Special Income Types class

certifyEnd-of-EmploymentPayandOtherAllowancesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTrattamentoDiFineRapportoEAltreIndennita

Defines the relationship between the class Severance Pay Equivalent Allowances Other Allowances and Sums and the class Severance Pay and Other Allowances

certifyEqualizedIncomeop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoConguagliato

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Equalized Income class

certifyFamilyCargoop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaFamiliareACarico

Defines the relationship between the Dependent Family Member class and the Spouse and Dependent Family Member Data class

certifyGrossCompensationSampleOfItalyop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaCompensoLordoCampioneDiItalia

Defines the relationship between the class Certification of Employee Work Assimilated and Tax Assistance and the class Gross Compensation Sample of Italy

certifyIncome TypeWorkSelf-employedCommissionsAndIncomeOtherop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTipologiaRedditualeLavoroAutonomoProviggioniERedditiDiversi

Defines the relationship between the Self-Employment Certification, Commissions and Other Income class and the Self-Employment Income Type, Commissions and Other Income class

certifyIncomeNetOfCompensationOfCampioneDiItaliaop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditiAlNettoDeiCompensiDiCampioneDiItalia

Defines the relationship between the class Certification of Employee Work Assimilated and Tax Assistance and the class Income Net of Compensation of Campione DiItalia

certifyIncomePaidByOtherSubjectsSelf-Employmentop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditiErogatiDaAltriSoggettiLavoroAutonomo

Defines the relationship between the class Self-Employment Certification Commissions and Other Income and the class Income Paid by Other Self-Employed Persons

certifyIncomeSportsPermanentContractop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoSportiviContrattoATempoIndeterminato

Defines the relationship between the Sports Work Income class and the Sports Income class with Permanent Contract

certifyIncomeWorkEmployeeAssimilatedAndTax Assistanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRedditoLavoroDipendenteAssimilatoEAssistenzaFiscale

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Income from Employee Work Assimilated and Tax Assistance class

certifyIntegrativeTreatmentop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTrattamentoIntegrativo

Defines the relationship between the Deductions and Credits class and the Supplementary Treatment class

certifyInterestsForIncapacityORrectificationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaInteressiPerIncapienzaORettifica

Defines the relationship between the 730 tax assistance class declarant and the Interest for Insufficiency or Rectification class

certifyIRPEF Advance Paymentop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaAccontoIRPEF

Defines the relationship between the tax assistance class of the declarant or spouse and the IRPEF Advance Payment class

certifyPersonal DataIncomeCertificationReference Yearop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiAnagraficiCertificazioneRedditoAnnoDiRiferimento

Defines the relationship between the Reference Year Income Certification class and Reference Year Income Certification Personal Data

certifyRefundsForGoodsAndServicesNotSubjectToTaxationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRimborsiDiBeniEServiziNonSoggettiATassazione

Defines the relationship between the class Certification of Employee Work Assimilated and Tax Assistance and the class Refunds of Goods and Services Not Subject to Taxation

certifyRemunerationRelatedToPreviousYearsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaCompensiRelativiAgliAnniPrecedenti

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Compensation Relating to Previous Years class

certifyResultAwardsGivenByOtherSubjectsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaPremiDirisultatoErogatiDaAltriSoggetti

Defines the relationship between the class Amounts Paid for Performance Bonuses and the class Performance Bonuses Paid by Other Entities

certifySectionAddressTelematicIntermediaryAppointedop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSezioneIndirizzoTelematicoIntermediarioIncaricato

Defines the relationship between the Quadro CT Certificazione Unica class and the Section B Telematic Address Intermediary Incharge class

certifySectionAddressTelematicSubstituteop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSezioneIndirizzoTelematicoSostituto

Defines the relationship between the Quadro CT Certificazione Unica class and the Sezione A Indirizzo Telematico Substituto class

certifySectionSectorSecurityop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSezioneCompartoSicurezza

Defines the relationship between the Deduction and Credits or Compensation Relating to Previous Years class and the Security Sector Section class

certifySectionWorksSociallyUsefulop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaSezioneLavoriSocialmenteUtili

Defines the relationship between the class Income Subject to Withholding Tax or Balanced Income and the class Socially Useful Work Section

certifySocial Security and Welfare DataMembers of Artisan Cooperativesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiSociCooperativeArtigiane

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data class for Artisan Cooperative Members

certifySocial Security and Welfare DataOther Bodiesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiAltriEnti

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data Other Entities class

certifySocial Security and Welfare DataSeparate ManagementMagistratesHonoraryConfirmedNon-Exclusiveop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiGestioneSeparataMagistratiOnorariConfermatiNonEsclusivisti

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data Separate Management of Confirmed Honorary Magistrates Non-Exclusivist

certifySocial Security and Welfare DataSeparate ManagementParasubordinatesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiGestioneSeparataParasubordinati

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data Separate Management Parasubordinates class

certifySocial Security and Welfare DataSeparate ManagementParasubordinatesAthletesAmateursAndAssimilated Figuresop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiGestioneSeparataParasubordinatiSportiviDilettantisticiEFigureAssimilate

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data Separate Management of Amateur Sports Parasubordinates and Assimilated Figures class

certifySocial Security and Welfare DataSubordinate Workersop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiLavoratoriSubordinati

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data Subordinate Workers class

certifySocial Security and Welfare DataSubordinate WorkersPublic Managementop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiEAssistenzialiLavoratoriSubordinatiGestionePubblica

Defines the relationship between the Social Security and Welfare Data class and the Social Security and Welfare Data for Subordinate Workers in Public Administration class

certifySocial Security DataSelf-EmploymentCommissionsAndIncomeOtherop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiPrevidenzialiLavoroAutonomoProviggioniERedditiDiversi

Defines the relationship between the Self-Employment Certification, Commissions and Other Income class and the Self-Employment Social Security Data, Commissions and Other Income class

certifySpecial CasesExtraordinary Operationsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaCasiParticolariOperazioniStraordinarie

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Special Cases Extraordinary Operations class

certifySubstituteTaxResultBonusesop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaImpostaSostitutivaPremiDiRisultato

Defines the relationship between the tax assistance class of the declarant or spouse and the Substitute Tax class of Performance Bonuses

certifyTaxDataWorkSelf-employedCommissionsAndIncomeOtherop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaDatiFiscaliLavoroAutonomoProviggioniERedditiDiversi

Defines the relationship between the Self-Employment Certification, Commissions and Other Income class and the Self-Employment Fiscal Data, Commissions and Other Income class

certifyTipsGivenByOtherSubjectsop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaManceErogateDaAltriSoggetti

Defines the relationship between the class Sums Subject to Substitute Tax and the class Tips Given by Other Subjects

certifyTypeOfCommunicationop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaTipoDiComunicazione

Defines the relationship between the Single Certification Cover Page class and the Communication Type class

certifyWithholdingsWorkEmployeeAssimilatedAndTax Assistanceop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/certificaRitenuteLavoroDipendenteAssimilatoEAssistenzaFiscale

Defines the relationship between the Certification of Employee Work Assimilated and Tax Assistance class and the Withholdings of Employee Work Assimilated and Tax Assistance class

individuaDomicilioFiscaleop back to ToC or Object Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/individuaDomicilioFiscale

Defines the relationship between the Amount Recipient Registry class and the Tax Domicile class

Data Properties

cases of exclusion from the pre-filled formdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/casiEsclusioneDallaPrecompilata

Code relating to the case of exclusion from the pre-compiled form

has characteristics : functional

has domain
Registry of Sum Receiverc

month excluded from UNIEMENS reportdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/meseEsclusoDaDenunciaUNIEMENS

The boxes relating to the individual months of the calendar year in which the UNIEMENS report was not submitted in relation to the worker concerned are ticked.

TFR amount paid in the current year accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRErogatoInAnnoCorrenteMaturatoPostSistemaDetrazione

Indicates the amount of TFR paid in the current year including the amount accrued from 1/1/2001. This is (in the absence of transfers from an allowance equivalent to TFR) the entire amount paid if TFR has not accrued as of 31 December 2000.

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

TFR amount paid in the current year accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRErogatoInAnnoCorrenteMaturatoPreSistemaDetrazione

Indicates the amount of TFR paid in 2023 relating to the TFR accrued as of 31 December 2000. In the case of transitions from equivalent compensation to TFR, also indicate in this point the amount of equivalent compensation paid (amount of equivalent compensation calculated net of the sum corresponding to the ratio between the rate of contribution charged to the worker and the overall rate of the contribution itself paid to the institution, fund or pension fund)

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

actual number of days of retirement perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniEffettiviDiPeriodoDiPensionamento

Total number of pension days

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

additional municipal amount as an advance paymentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleComunaleATitoloDiAcconto

Indicates the amount relating to the municipal IRPEF surcharge withheld as an advance payment. In the Fiscal Data section of the CU Self-Employment it is valued only in cases where the codes “N” are indicated (travel allowances, lump sum reimbursements of expenses, prizes and compensation paid to artistic directors and technical collaborators for non-professional services by choirs, musical bands and amateur dramatic societies pursuing amateur purposes) and “N1” (travel allowances, lump sum reimbursement of expenses, prizes and compensation paid up to 30 June 2023: in the direct exercise of amateur sports activities and in relation to coordinated and continuous collaboration relationships of an administrative-managerial nature of a non-professional nature provided to amateur sports clubs and associations)

additional municipal balance not refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleNonRimborsato

The attribute reports the unreimbursed amount in whole or in part relating to the unreimbursed amount of the municipal additional balance

has characteristics : functional

has domain
Additional Municipal Balancec

additional municipal balance not withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleNonTrattenuto

The attribute reports the amount not retained in full or in part relating to the amount not retained of the additional municipal balance

has characteristics : functional

has domain
Additional Municipal Balancec

additional municipal balance reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleAnnoDiRiferimento

Amount of the municipal IRPEF surcharge due as a balance for the reference tax period from the substitute on the total certified income from employment and similar, with the exclusion of those subject to separate taxation, or to withholding tax or substitute tax

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

additional municipal balance refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleRimborsato

The attribute reports the amount actually reimbursed on the basis of what is reported in the 730/4 under the heading "additional municipal Irpef amount to be reimbursed" with reference to the declarant

has characteristics : functional

has domain
Additional Municipal Balancec

additional municipal balance to IRPEF suspended in the reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleAdIRPEFSospesaInAnnoDiRiferimento

Amount of the municipal IRPEF surcharge not withheld upon termination of the employment relationship as a result of the provisions issued following exceptional events in the reference year

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

additional municipal balance to the RPEF tax assistance suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleIRPEFAssistenzaFiscaleSospesa

Indicates the amounts of the municipal surcharge balance debts that have not been operated following the suspension that occurred due to exceptional events

has characteristics : functional

has domain
Fiscal Assistance suspendedc

additional municipal balance withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizionaleComunaleTrattenuto

The attribute reports the amount actually withheld on the basis of what is reported in the 730/4 under the heading "Amount of additional municipal Irpef to be withheld" with reference to the declarant

has characteristics : functional

has domain
Additional Municipal Balancec

additional municipal tax amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleComunaleATitoloDiImposta

Indicates the amount relating to the municipal IRPEF surcharge withheld as tax. In the Fiscal Data section of the CU Self-Employment it is valued only in cases where the codes “N” are indicated (travel allowances, lump sum reimbursements for expenses, prizes and compensation paid to artistic directors and technical collaborators for non-professional services by choirs, musical bands and amateur dramatic societies pursuing amateur purposes) and “N1” (travel allowances, lump sum reimbursement for expenses, prizes and compensation paid up to 30 June 2023: in the direct exercise of amateur sports activities and in relation to coordinated and continuous collaboration relationships of an administrative-managerial nature of a non-professional nature provided to amateur sports clubs and associations)

additional regional amount as an advance paymentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleATitoloDiAcconto

Indicates the amount relating to the regional IRPEF surcharge withheld as an advance payment. In the Fiscal Data section of the CU Self-Employment it is valued only in cases where the codes “N” are indicated (travel allowances, lump sum reimbursements for expenses, prizes and compensation paid to artistic directors and technical collaborators for non-professional services by choirs, musical bands and amateur dramatic societies pursuing amateur purposes) and “N1” (travel allowances, lump sum reimbursement for expenses, prizes and compensation paid up to 30 June 2023: in the direct exercise of amateur sports activities and in relation to coordinated and continuous collaboration relationships of an administrative-managerial nature of a non-professional nature provided to amateur sports clubs and associations)

additional regional amount in advance suspended income adjusteddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleComunaleInAccontoSospesaRedditoConguagliato

Indicates the advance payment of the municipal Irpef surcharge not withheld as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

additional regional amount suspended income adjusteddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleSospesaRedditoConguagliato

Indicates the additional regional Irpef tax that may not be withheld as a result of provisions issued following exceptional events

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

additional regional amount suspended self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleSospesaLavoroAutonomo

Indicates the regional IRPEF surcharge that may not be withheld as a result of provisions issued following exceptional events

additional regional amount to IRPEF socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleAdIRPEFLavoriSocialmenteUtili

Amount of additional regional Irpef for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

additional regional amount to suspended balance of adjusted incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleComunaleASaldoSospesaRedditoConguagliato

Indicates the balance of the municipal Irpef surcharge not withheld as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

additional regional reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoAddizionaleRegionale

Reference year relating to the payment of the regional surcharge amount

has characteristics : functional

has domain
Regional supplementc

additional regional region codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceRegioneAddizionaleRegionale

Indicates the region code taken from the corresponding line of the 730/4 form

has characteristics : functional

has domain
Regional supplementc

additional regional tax amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleATitoloDiImposta

Indicates the amount relating to the regional IRPEF surcharge withheld as tax. In the Fiscal Data section of the CU Self-Employment it is valued only in cases where the codes “N” are indicated (travel allowances, lump sum reimbursements for expenses, prizes and compensation paid to artistic directors and technical collaborators for non-professional services by choirs, musical bands and amateur dramatic societies pursuing amateur purposes) and “N1” (travel allowances, lump sum reimbursement for expenses, prizes and compensation paid up to 30 June 2023: in the direct exercise of amateur sports activities and in relation to coordinated and continuous collaboration relationships of an administrative-managerial nature of a non-professional nature provided to amateur sports clubs and associations)

additional regional tax not retaineddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleAnnoPrecedenteAdAnnoDiRiferimentoNonTrattenuto

The attribute reports the amount not withheld in full or in part relating to the amount not withheld of the regional surcharge

has characteristics : functional

has domain
Regional supplementc

additional regional withholding amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleRegionaleTrattenuta

Amount relating to the regional Irpef surcharge withheld

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

advance payment separate tax not withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoTassazioneSeparataNonTrattenuto

The attribute reports the amount not withheld in whole or in part relating to the amount not withheld on income subject to separate taxation

has characteristics : functional

has domain
Down payment Separate Taxationc

alphabetic code annotation single certificationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceAlfabeticoAnnotazioneCertificazioneUnica

Alphabetical code corresponding to the information contained in the annotations

has characteristics : functional

has domain
Notesc

amount of advances and deposits paid in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAccontiEAnticipazioniErogatiAnniPrecedenti

Indicates, in the case of equivalent allowances and other allowances, the amount including the sum corresponding to the ratio between the rate of the contribution charged to the worker and the overall rate of the contribution itself paid to the institution, fund or pension fund in previous years . In the event of disbursement after the settlement of further sums subject to separate taxation with consequent obligation of re-liquidation, indicates the sums disbursed in previous years

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount of back pay deduction availabledp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoCompensoArretratoDetrazioneFruibile

Indicate for each tax period the data of the compensations subject to separate taxation relating to the previous years and the corresponding deductions

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

amount of back pay deduction not availabledp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoCompensoArretratoDetrazioneNonFruibile

Indicate for each tax period the data of the compensations subject to separate taxation relating to the previous years and the corresponding non-usable deductions

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

amount of benefit paid in previous years accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPrestazioneErogatoInAnniPrecedentiMaturatoPostSistemaDetrazione

Indicates the amount of the benefit paid in previous years included in the accrued from 1/1/2001 to 31 December 2006

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

amount of benefit paid in previous years accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPrestazioneErogatoInAnniPrecedentiMaturatoPreSistemaDetrazione

Indicates the amount of the benefit paid in previous years included in the accrued amount as of 12/31/2000

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

amount of benefit paid in the current year accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPrestazioneErogatoInAnnoCorrenteMaturataPostSistemaDetrazione

Indicates the amount paid in 2023, referring to the amount accrued from 1 January 2001 to 31 December 2006 or to the date of access to the benefit in the case of "old members of the old funds" who have not opted for the regime referred to in Article 11 of Legislative Decree 252 of 5 December 2005, in the case of definitive payment (including the types of redemption exercised pursuant to Article 14 of Legislative Decree 252 of 5 December 2005 where the cause of the redemption due to the loss of the requirements for participation in the supplementary pension scheme is attributable to the member's retirement or to the termination of the employment relationship due to mobility or other causes not dependent on the will of the parties). The amount paid in 2023, referable to the amount accrued from 1 January 2001 to 31 December 2006, net of only the contributions and premiums not deducted proportionally referable, in the case of advance payment

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

amount of benefit paid in the current year accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPrestazioneErogatoInAnnoCorrenteMaturataPreSistemaDetrazione

Indicates the amount of the benefit paid in the current year relating to the amount accrued at 31 December 2000, net of the contributions paid by the worker within the limits not exceeding 4 percent of the annual amount of the taxable income of the sums and values paid in relation to the employment relationship. In the case of capital disbursement to individuals registered with supplementary pension schemes as of 28 April 1993, the so-called "old members of old funds", the amount disbursed indicates the amount net of the financial return subject to to the 12.50% withholding tax referred to in art. 6 of Law no. 482 of 26 September 1985.

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

amount of benefits paid in the case of fiscally dependent childrendp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitErogatiInCasoDiFigliFiscalmenteACarico

Amount of compensation and compensation subject to ordinary taxation for the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaECompensiATassazioneOrdinariaAnnoCorrente

Indicates the amount relating to the portion of compensation and remuneration paid upon termination of an employment relationship or a coordinated and continuous collaboration relationship, paid in cash or in kind, which exceeds the amount of one million euros.

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

amount of compensation and remuneration subject to ordinary taxation in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaECompensiATassazioneOrdinariaAnniPrecedenti

Indicates the amount exceeding one million euros taxed ordinarily in place of separate taxation in previous years

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

amount of compensation, advances, deposits and sums paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaAccontiAnticipazioniESommeErogate

Indicates, in the case of equivalent allowances and other allowances, the amount including the sum corresponding to the ratio between the rate of the contribution charged to the worker and the overall rate of the contribution paid to the institution, fund or pension fund. In the case of redemption of the individual position accrued with the supplementary pension scheme, exercised pursuant to art. 14 of Legislative Decree no. 252 of 5 December 2005, the substitute indicates the amount of the benefit referable to the accrued up to 31 December 2000 (fully or partially paid in the reference year), in relation to which the redemption was exercised for reasons that do not depend on the retirement of the member or the termination of the employment relationship due to mobility or other causes not attributable to the will of the parties. In the case of payment after the settlement of further sums subject to separate taxation with consequent obligation of re-liquidation, indicates the sums paid in the year

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount of contribution to supplementary pension schemesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributoAlleFormePensionisticheComplementari

amount of contributions paid to supplementary pension schemes

has characteristics : functional

has domain
Benefits Relating to Previous Yearsc

amount of contributions due for parasubordinate workersdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiDovutiParasubordinato

Indicates the total contributions due to INPS based on the rates in force in the Separate Management in the previous year

amount of contributions due for self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiDovutiLavoroAutonomo

Indicates the total contributions due to the Institution based on the rates established by the relevant legislation

amount of contributions due honorary magistratedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiDovutiMagistratoOnorario

Indicates the total contributions due to the INPS Separate Management based on the rates in force for the previous year

amount of contributions due parasubordinate sports workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiDovutiParasubordinatoSportivo

Indicates the total contributions due to the INPS Separate Management based on the rates in force for the previous year for amateur athletes and similar figures

amount of contributions due to social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiDovutiAEntePrevidenziale

Indicates the total contributions due to the Institution based on the rates established by the relevant legislation

has characteristics : functional

has domain
Social Security and Welfare Data Other Institutionsc

amount of contributions paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersati

Indicates the total contributions actually paid by the client company

amount of contributions paid for self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersatiLavoroAutonomo

Indicates the total contributions actually paid by the tax substitute to the competent social security institution

amount of contributions paid for welfare purposes that contribute to incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersatiPerFiniAssistenzialiCheConcorronoAlReddito

Indicates the contributions for health care that have contributed to forming the income, paid by the substitute and/or the replaced person to bodies or funds having exclusively welfare purposes, in accordance with the provisions of the contract or agreement or company regulations

has characteristics : functional

has domain
Expenses deductiblec

amount of contributions paid for welfare purposes that do not contribute to incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersatiPerFiniAssistenzialiCheNonConcorronoAlReddito

Indicates the contributions for health care that have not contributed to forming the income, paid by the substitute and/or the replaced person to bodies or funds having exclusively welfare purposes, in accordance with the provisions of the contract or agreement or company regulations

has characteristics : functional

has domain
Expenses deductiblec

amount of contributions paid in the reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersatiInAnnoDiRiferimento

Indicates the total amount of contributions paid in the year by the first-time worker and the employer to the supplementary pension schemes referred to in Legislative Decree no. 252 of 5 December 2005, as well as the amount of contributions paid to the Italian sub-accounts referred to in Legislative Decree no. 114 of 2022

has characteristics : functional

has domain
Supplementary pension contribution for first-time workersc

amount of contributions paid to social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiVersatiAEntePrevidenziale

Indicates the total contributions actually paid by the tax substitute to the competent social security institution

has characteristics : functional

has domain
Social Security and Welfare Data Other Institutionsc

amount of contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiTrattenutiAlLavoratore

Indicates the amount of mandatory contributions withheld from the worker

amount of credit management contributions duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiGestioneCreditoDovuti

Indicates the contributions relating to the unitary management of credit and social benefits

amount of credit management contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiGestioneCreditoTrattenutiAlLavoratore

Indicates the contributions relating to the unitary management of credit and social benefits withheld from the worker

amount of deduction made in the current year TFS tax reliefdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioneOperataInAnnoCorrenteDetassazioneTFS

Amount of the deduction recognized in the current year

has characteristics : functional

has domain
TFS Tax Reliefc

amount of deductions art 21 paragraph 4 Tiurdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioniArt21Comma4Tiur

Indicate for each tax period the data of the compensations subject to separate taxation relating to the previous years and the corresponding deductions (Art. 21, paragraph 4, of the TUIR)

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

amount of deductions made in previous years TFS tax reliefdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioniOperateInAnniPrecedentiDetassazioneTFS

Total amount of deductions recognized in previous years

has characteristics : functional

has domain
TFS Tax Reliefc

amount of disbursement for relationships terminated before 1974dp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoErogazioneRapportiCessatiAnte1974

Amount of compensation relating to relationships terminated in 1973 and previous years

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

amount of ENAM contributions duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiENAMDovuti

Indicates the contributions due for ENAM

Amount of ENAM contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiENAMTrattenutiAlLavoratore

Indicates the contributions relating to ENAM withheld from the worker

amount of ENPDEP contributions duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiENPDEPDovuti

Indicates the contributions due relating to ENPDEP management (employer's share and employee's share)

Amount of ENPDEP contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiENPDEPTrattenutiAlLavoratore

Indicates the contributions relating to ENPDEP management withheld from the worker

amount of equivalent allowance paid in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaEquipollenteErogataInAnnoCorrente

Indicates the amount of the equivalent allowance, paid for any reason in 2023, net of the sum corresponding to the ratio between the rate of the contribution charged to the worker and the overall rate of the contribution itself paid to the institution, fund or pension fund

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

amount of equivalent compensation paid in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaEquipollenteErogataInAnniPrecedenti

Indicates the total amount of equivalent compensation paid, for any reason, from 1974 to 2022

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

amount of excess contributions excluded from incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiEccedentiEsclusiDaiRedditi

Indicates the amount of contributions deducted in the year, exceeding the limit of 5,164.57 euros (excluding income from employment and similar with a permanent contract, income from employment and similar with a fixed-term contract, pension income, other similar income, periodic allowances paid by the spouse), that first-time workers can deduct in the twenty years following the fifth year of participation in supplementary pension schemes as well as financing of Italian sub-accounts (PEPP)

has characteristics : functional

has domain
Supplementary pension contribution for first-time workersc

amount of excess TFR quotadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaEccedenteTFR

Indicates the total amount of the portion exceeding the monthly payments of the annual salary which have contributed to forming the TFR for each year taken as the basis for measurement, if for the work performed before 31 May 1982, it was calculated in an amount greater than one monthly payment of the TFR. annual remuneration for each year taken as a basis of measurement

has characteristics : functional

has domain
Employment Relationship Datac

amount of exempt incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ammontareRedditoEsente

Indicate the amount corresponding to the indicated code

has characteristics : functional

has domain
_x000D_Exempt Incomec

amount of exempt quota for socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaEsenteLavoriSocialmenteUtili

Indicates the portion of compensation excluded from taxation (exempt portion) for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

amount of expenses reimbursed self-employed workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSpeseRimborsateLavoroAutonomo

Indicates the expenses incurred by individuals carrying out occasional self-employed work reimbursed by the client for social security purposes. The contribution is calculated on the gross compensation minus the expenses charged to the client.

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

amount of expropriation compensation and damagesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaDiEsproprioERisarcimentoDelDanno

Indicates all sums paid as compensation for expropriation and damages

amount of income adjusted in periodic check paid by the declared spousedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoConguagliatoInAssegnoPeriodicoCorrispostoDalConiugeDichiarato

Total amounts of income paid by another person and adjusted by the tax substitute already included for the periodic allowance paid by the declared spouse

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

amount of income adjusted to other declared assimilated incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoConguagliatoInAltroRedditoAssimilatoDichiarato

Total amounts of income paid by another person and adjusted by the tax substitute already included for other declared similar income

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

amount of income from the tourism and catering sectordp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoSettoreTuristicoERistorazione

Amount of income from employment received in the year for work performed in the tourism, hotel and restaurant sector, including tips, even if deriving from employment relationships with different employers. This point must always be filled in even in the absence of tips, in which case report in this point only the income relating to work performed in the tourism, hotel and restaurant sector

has characteristics : functional

has domain
Tips Given by Other Personsc
Amounts Subject to Substitute Taxc

amount of income of cooperative member of artisansdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoSocioCooperativoArtigiani

Indicates the income paid by the tax substitute to the recipient of the income in his capacity as a member of the cooperative

has characteristics : functional

has domain
Social Security and Welfare Data for Artisan Cooperative Membersc

amount of income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoAssoggettatoARitenutaATitoloDiImposta

Amount of income relating to each individual code in the "reason for income subject to withholding tax" field

has characteristics : functional

has domain
Income Subject to Withholding Taxc

amount of operating result subject to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRisultatoDiGestioneAssoggettatoAdImpostaSostitutiva

Indicates the amount of the operating result subject to substitute tax at a rate of 20% proportionally referable to the amount of the sums relating to the disbursement of the current year and in previous years. It is filled in only if the following were disbursed in the year: – definitive capital benefits in an amount greater than one third of the total benefit accrued from 1/1/2001 for “old members of old funds” who did not opt for the tax regime as of 1/01/2007; – partial capital benefits

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

amount of other benefits paid in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogatoInAnniPrecedenti

Indicates the total amount of other allowances and sums paid, for any reason, from 1974 to 2022

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

amount of other benefits paid in previous years after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogatoInAnniPrecedentiPostSistemaDetrazione

Indicates the amount of other allowances and sums paid from 1974 to 2022 for any reason (advance, down payment, balance in the case of recognition in the current year of further sums with consequent obligation of re-liquidation) referable to the accrued from 1/1/2001. It also indicates the amount, reduced by 50%, of the incentive for facilitated early retirement, paid in previous years

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

amount of other benefits paid in previous years before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogatoInAnniPrecedentiPreSistemaDetrazione

Indicates the amount of other allowances and sums paid from 1974 to 2022 for any reason (advance, down payment, balance in the case of recognition in 2023 of further sums with consequent obligation to re-liquidate) and included in the amount accrued as of 31 December 2000. If indemnities not commensurate with the duration of the employment relationship were paid in previous years, the part corresponding to the ratio between the TFR accrued as of 31/12/2000 and the total TFR accrued must be indicated.

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

amount of other benefits paid in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogatoInAnnoCorrente

Indicates the total net amount of other allowances and sums paid in 2023, relating to the main equivalent allowance

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

amount of other benefits paid in the current year accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogateInAnnoCorrenteMaturatePostSistemaDetrazione

Indicates the total amount of other allowances and sums paid in 2023 relating to the accrued amount from 1/1/2001 net of mandatory social security contributions by law. It also indicates the amount reduced by 50% of the sums paid in the current year as an incentive for early retirement exclusively upon termination of the employment relationship relating to the accrued amount from 1/1/2001

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

amount of other benefits paid in the current year accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaErogateInAnnoCorrenteMaturatePreSistemaDetrazione

Indicates the total amount of other allowances and sums paid in the current year and included in the accrued amount as of 12/31/2000. It also indicates the amount reduced to 50% of the sums paid in the current year as an incentive for early retirement exclusively upon termination of the employment relationship relating to the accrued amount as of 12/31/2000.

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

amount of other compensation and interestdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreIndennitaEInteressi

Indicates all sums paid as other allowances and interest

amount of other contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltriContributi

Indicates the total contributions paid for the reference year

has characteristics : functional

has domain
Social Security and Welfare Data Other Institutionsc

amount of other self-employment contributions in current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltriContributiLavoroAutonomoInAnnoCorrente

Indicates the total contributions paid for the reference year, relating to the payment of other mandatory contributions

amount of other sports incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltroRedditoSportivo

Indicates income that does not derive from sports work relationships carried out in the context of amateur activities or from sports work relationships carried out in the context of professional activities

has characteristics : functional

has domain
Sports Income Fixed Term Contractc
Sports Income Permanent Contractc

amount of other sums not subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAltreSommeNonSoggetteARitenuta

Indicates the amounts not subject to withholding tax, other than those indicated in the "Amounts not subject to withholding tax for the conventional regime", which by law do not constitute taxable income for the recipient and therefore are not subject to withholding tax. This category includes: - 25% of the share of income deriving from the economic use, by the author of trademarks, intellectual works, where the withholding tax as an advance payment of 20% is calculated on the taxable base reduced by 75% if the author is under 35 years of age, to 60%; - non-taxable amounts for amateur sports activities (up to 10,000 euros); - reimbursements obtained for expenses advanced by recipients on behalf of principals, mandators or clients; - portions of commissions not subject to withholding tax; - amount of compensation of subjects operating under the flat-rate regime. The amounts present are always included in the gross amount paid

has characteristics : functional

has domain
Other Amounts Not Subject to Withholding Taxc

amount of pension contributions duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiPensionisticiDovuti

Indicates the amount of pension contributions due (employer's share and employee's share) including those relating to the additional contribution of 1%

amount of pension contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiPensionisticiTrattenutiAlLavoratore

Indicates the amount of pension contributions withheld from the worker, including those relating to the additional 1% contribution, net of any reductions in the worker's share that may have been applied (for example, the exemptions provided for by art. 1, paragraphs 281 and 286, of Law 29 December 2022, no. 197)

amount of pension for orphans resident in the municipality of Campione d'Italiadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPensioneOrfaniResidentiInComuneCampioneDiItalia

Amount relating to pensions in favor of survivors of insured and retired persons, limited to those received by orphans, in the municipality of Campione d'Italia

has characteristics : functional

has domain
Gross Compensation Champion of Italyc

amount of pension for orphans residing in a municipality not in Campione d'Italiadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPensioneOrfaniResidentiInComuneNonCampioneDiItalia

Amount of such pensions gross of the exempt portion received by orphans residing in municipalities other than Campione d'Italia

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

amount of performance bonuses in benefitsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiDiRisultatoInBenefit

It reports the amount of the performance bonus that the replaced employee has chosen to be paid in the form of a benefit.

amount of performance bonuses subject to ordinary taxationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiDiRisultatoAssoggettatiATassazioneOrdinaria

Amount of the performance bonus subject to ordinary taxation

amount of performance bonuses subject to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiDiRisultatoAssoggettatiAdImpostaSostitutiva

It reports the amount of the performance bonus for which the application of the substitute tax of the IRPEF and the additional taxes in the amount of 5 percent is expected

amount of premiums and contributions deducted for dependent family membersdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiEContributiDedottiPerFamiliariACarico

Indicates the amount of premiums and contributions paid for dependent family members for which the deduction has been recognized

amount of premiums and contributions deducted for dependent family membersdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiEContributiNonDedottiPerFamiliariACarico

Indicates the amount of premiums and contributions paid for dependent family members for which the deduction was not recognized

amount of premiums and contributions paid for dependent family membersdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoPremiEContributiVersatiPerFamiliariACarico

Indicates the full amount of premiums and contributions paid for dependent family members

amount of quota with children fiscally dependentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaConFigliFiscalmenteACarico

Indicates the portion of the in-kind payment, regardless of their amount, for which the law has provided for non-competition in the formation of income if the amount does not exceed or equal to €3,000. In the event that such payments exceed the value of €3,000, the entire amount must be subject to ordinary taxation. It is specified that in the event that a fringe benefit payment is made pursuant to art. 40 of Legislative Decree no. 48 of 4 May 2023, in substitution of the performance bonus, the entire amount of said payment must be reported in this point.

has characteristics : functional

has domain
Donations in kindc

amount of reintegrative advancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ammontareAnticipazioneReintegrativa

Indicates the amount of the advance repaid

has characteristics : functional

has domain
Income Subject to Withholding Taxc

amount of secondary exempt incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ammontareRedditoEsenteSecondario

Indicates the amount corresponding to the code indicated in the secondary field

has characteristics : functional

has domain
_x000D_Exempt Incomec

amount of social security contributions paid by the paying entitydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiPrevidenzialiACaricoDelSoggettoErogante

Indicates the amount of social security contributions payable by the paying entity in relation to the income marked with the reason code income type “C” as well as to the annual income exceeding €5,000 deriving from the activities marked with the reason code income type “M”, “M1” and “V”. For ENPAM members, in these points also indicate the amount of social security contributions due in relation to the income marked with the reason code income type “A” or in relation to the turnover referred to in art. 1, paragraph 39, of Law 23 August 2004, no. 243. For ENPAPI members, also indicate the amount of contributions due in relation to the annual income deriving from the activity with reason code income type “M2”. For INPS management ex ENPALS members, indicate the social security contributions due in relation to the income marked with the reason code income type “A”, “O”, “O1”

amount of social security contributions payable by the recipientdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiPrevidenzialiACaricoDelPercipiente

Indicates the amount of social security contributions payable by the recipient due in relation to the income marked with the reason code income type “C” as well as to the annual income exceeding €5,000 deriving from the activities marked with the reason code income type “M”, “M1” and “V”. For ENPAM members, in these points also indicate the amount of social security contributions due in relation to the income marked with the reason code income type “A” or in relation to the turnover referred to in art. 1, paragraph 39, of Law 23 August 2004, no. 243. For ENPAPI members, also indicate the amount of contributions due in relation to the annual income deriving from the activity with reason code income type “M2”. For INPS management ex ENPALS members, indicate the social security contributions due in relation to the income marked with the reason code income type “A”, “O”, “O1”

amount of special supplementary treatment paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTrattamentoIntegrativoSpecialeErogato

Amount of the special supplementary treatment paid to the worker. The special supplementary treatment is recognized to those with income from employment employed in the private sector of the tourism, hospitality and spa sector, who in the 2022 tax period were holders of income from employment of an amount not exceeding 40,000 euros

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

Amount of substitute tax for performance bonusesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImpostaSostitutivaPremiDiRisultato

Amount of the 5 percent substitute tax applied to the amount of the performance bonus

Amount of substitute tax for tipsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImpostaSostitutivaMance

Reports the substitute tax of five percent applied on the amount of tips included in the limit of twenty-five percent calculated on the amount indicated in the point "Tourism sector income"

has characteristics : functional

has domain
Tips Given by Other Personsc
Amounts Subject to Substitute Taxc

Amount of substitute tax for tipsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImpostaSostitutivaSospesaMance

Indicates the amount of substitute taxes not applied as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Tips Given by Other Personsc
Amounts Subject to Substitute Taxc

amount of sums not subject to withholding tax under the conventional regimedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeNonAssoggettateARitenutaPerRegimeConvenzionale

Indicates the sums paid to a non-resident subject and not subject to withholding tax by virtue of international conventions against double taxation. In this case, the tax substitute must retain, and exhibit upon request, the recipient's tax residence certificate issued by the competent foreign tax authority . If a conventional model exists, this replaces the aforementioned documentation. The amounts indicated in this point are always included in the gross amount paid

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

amount of sums paid before the bankruptcy datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeCorrispostePrimaDellaDataDiFallimento

Indicates the portion of taxable compensation paid by the declarant before the opening of bankruptcy proceedings in the event that the representative signing the declaration is a bankruptcy trustee or a liquidator

has characteristics : functional

has domain
Self-Employment Certification Commissions and Other Incomec

amount of sums paid by the curator or commissionerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeCorrisposteDalCuratoreOCommissario

Indicates the portion of taxable compensation paid by the bankruptcy trustee or liquidator in the event that the representative signing the declaration is a bankruptcy trustee or liquidator

has characteristics : functional

has domain
Self-Employment Certification Commissions and Other Incomec

amount of sums paid not subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeErogateNonAssoggettateARitenutaAllaFonte

Indicates the amount of the twenty percent advance withholding tax made

has characteristics : functional

has domain
Sums Liquidated by Third Party Seizurec

amount of sums paid subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeErogateAssoggettateARitenutaAllaFonte

Indicates the amounts paid on which the relevant withholding tax has been applied

has characteristics : functional

has domain
Sums Liquidated by Third Party Seizurec

amount of sums returned net of withholding tax incurreddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeRestituiteAlNettoDellaRitenutaSubita

Indicates the sums referred to in letter d-bis of paragraph 1 of article 10 of the Tuir, in the event that they are returned net of the withholding tax incurred in previous years

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

amount of sums returned net of withholding tax suffered self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeRestituiteAlNettoRitenutaSubitaLavoroAutonomo

Indicates the sums returned to the provider if subject to taxation in previous years (pursuant to art. 10, co. 1, letter d-bis) of the TUIR). The sums returned to the provider, if subject to withholdings, must be returned net of the same, and do not constitute deductible charges.

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

amount of sums subject to ordinary taxation to be subjected to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeAssoggettateATassazioneOrdinariaDaAssoggettareAImpostaSostitutiva

Indicates the amount of the sums relating to performance bonuses already subjected to ordinary taxation by the previous substitute and for which, during the adjustment, they were subjected to substitute tax

has characteristics : functional

has domain
Performance bonuses awarded by other entitiesc

amount of sums subject to substitute tax to be subjected to ordinary taxationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoSommeAssoggettateAdImpostaSostitutivaDaAssoggettareATassazioneOrdinaria

Indicates the amount of the sums relating to performance bonuses already subjected by the previous substitute to substitute tax and for which, during the balancing phase, they were subjected to ordinary taxation

has characteristics : functional

has domain
Performance bonuses awarded by other entitiesc

amount of suspended substitute tax performance bonusesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImpostaSostitutivaSospesaPremiDiRisultato

Amount of substitute taxes not applied as a result of provisions issued following exceptional events

amount of suspended withholdings TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteSospeseTFR

Indicates the amount of any suspended withholdings

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount of tax withholdings expropriation compensation and damagesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteDiImpostaIndennitaDiEsproprioERisarcimentoDelDanno

Indicates the amount of withholdings made as a tax in the amount of 20 percent (with the option for the taxpayer to opt, when filing the annual income tax return, for ordinary taxation; in which case the withholding is considered to have been made as an advance payment). )

amount of TFR withholdings made in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteTFROperateInAnniPrecedenti

Indicates the withholdings on the sums already paid from 1974 to 2022 (excluding withholdings as tax and substitute taxes) net of the tax not due returned by the substitute at the time of final adjustment upon termination of the employment relationship in the case of compensation accrued in relation to the period of residence abroad

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

Amount of TFR withholdings made in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteTFROperateInAnnoCorrente

Indicates the amount of withholdings made in the current year. Indicates zero if the amount of withholdings due is less than that already paid in previous years. Indicates the amount of the total tax in the event that the total tax is less than the withholdings actually applied in the current year and that the substitute has returned the excess tax to the replaced person within the terms for delivery of the Single Certification

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

amount of TFR withholdings suspended current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteTFRSospeseAnnoCorrente

Indicates the amount of withholdings not applied due to provisions issued following exceptional events, already included in the amount of withholdings applied in the current year

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

Amount of TFR withholdings suspended in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteTFRSospeseAnniPrecedenti

Indicates the amount of withholdings not applied as a result of provisions issued following exceptional events, already included in the amount indicated in the withholdings applied in previous years

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

amount of TFS contributions withheld from the workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiTFSTrattenutiAlLavoratore

Indicates the TFS contributions withheld from the worker

amount of the quota due for compensation art. 2122dp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaSpettanteIndennitaArt2122

Indicates the percentage due to the entitled party or heir to whom the TFR certification is delivered

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount of the quota due for the compensation paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaSpettanteIndennitaErogate

Amount of the portion due in relation to the TFR or other benefits paid to the beneficiaries or heirs indicated in the communication relating to the certification in the name of the deceased employee

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

amount of the quota provided for by art. 51 paragraph 3 of the Consolidated Law on Income Taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaPrevistaDaArt51Comma3Tuir

Indicates the share of in-kind payments and compensations in kind paid regardless of their amount for which art. 51, paragraph 3 of the Tuir has provided for non-competition in the formation of income if the amount does not exceed or equal to Euro 258.23. It is specified that in the event that a payment in kind is made as per art. 51, paragraph 3 of the Tuir, in substitution of the performance bonus, the entire amount of said payment must be reported in this point

has characteristics : functional

has domain
Donations in kindc

amount of tips subject to ordinary taxationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoManceAssoggettateATassazioneOrdinaria

Indicates the amount of tips subject to ordinary taxation

has characteristics : functional

has domain
Tips Given by Other Personsc
Amounts Subject to Substitute Taxc

amount of tips subject to ordinary taxation to be subject to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoManceAssoggettateATassazioneOrdinariaDaAssoggettareAImpostaSostitutiva

Indicates the amount of tips already subjected to ordinary taxation by the previous substitute and for which, during the adjustment, it was decided to subject them to substitute tax

has characteristics : functional

has domain
Tips Given by Other Personsc

amount of tips subject to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoManceAssoggettateAImpostaSostitutiva

Amount of tips subject to substitute tax

has characteristics : functional

has domain
Tips Given by Other Personsc
Amounts Subject to Substitute Taxc

amount of tips subject to substitute tax to be subjected to ordinary taxationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoManceAssoggettateAImpostaSostitutivaDaAssoggettareATassazioneOrdinaria

Indicates the amount of tips already subjected to substitute tax by the previous substitute and for which, during the balancing, it was decided to subject them to ordinary taxation

has characteristics : functional

has domain
Tips Given by Other Personsc

Amount of withholding tax applied on property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenutaOperataLocazioneImmobile

Indicates the amount of the relevant withholding tax applied

has characteristics : functional

has domain
Short Lease Certificationc

Amount of withholding tax in current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteATitoloDiImpostaInAnnoCorrente

Indicates the amount of tax withholdings made in the year

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

amount of withholding taxes suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteSospese

Indicates for each tax period the data of the compensations subject to separate taxation relating to the previous years and the corresponding suspended withholdings

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

amount of withholdings as advance payment in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteATitoloDiAccontoInAnnoCorrente

Indicates the amount of withholding taxes applied in the year

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

amount of withholdings for self-employment in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteLavoroAutonomoInAnniPrecedenti

Indicates in case of advances the withholdings of the amount of the sums paid in previous years

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

Amount of withholdings refunded for self-employed workersdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteRimborsateLavoroAutonomo

Indicates the amount of withholdings refunded pursuant to art. 4 of Legislative Decree no. 143 of 30 May 2005 only in cases where the income type code is "X" (fees paid in 2004 by resident companies or entities or by permanent establishments of foreign companies pursuant to art. 26-quater, paragraph 1, letters a) and b) of Presidential Decree no. 600 of 29 September 1973, to companies or permanent establishments of companies located in another member state of the European Union in the presence of the requirements set out in the aforementioned art. 26-quater of Presidential Decree no. 600 of 29 September 1973, for which the refund of the withholding tax pursuant to art. 4 of Legislative Decree no. 143 of 30 May 2005 was made in 2006). 143) or “Y” (fees paid from 1 January 2005 to 26 July 2005 by resident companies or entities or by permanent establishments of foreign companies as per art. 26-quater, paragraph 1, letters a) and b) of Presidential Decree no. 600 of 29 September 1973, to companies or permanent establishments of companies, located in another member state of the European Union in the presence of the requirements set out in the aforementioned art. 26-quater, of Presidential Decree no. 600 of 29 September 1973, for which, in 2006, the withholding tax refund was made pursuant to art. 4 of Legislative Decree no. 143 of 30 May 2005)

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

Amount of withholdings suspended for self-employment in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteSospeseLavoroAutonomoInAnnoCorrente

Indicates any withholdings not applied as a result of provisions issued following exceptional events

Amount of withholdings suspended in previous years TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteSospeseAnniPrecedentiTFR

Indicates the amount of any withholdings suspended in previous years

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount of withholdings suspended income adjusteddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteSospeseRedditoConguagliato

Indicates any withholdings not applied as a result of provisions issued following exceptional events

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

amount refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRimborsato

Indicates the amount of the refunded sums relating to the code reported in the Deductible Charge Code or Deductible Charge Code section

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

amount withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteOperate

Indicates for each tax period the data of the compensation subject to separate taxation relating to the previous years and the corresponding withholdings applied

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

amount withheld as advance payment for third party seizuredp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteATitoloDiAccontoPignoramentoPressoTerzi

Indicates the amounts paid that have not been subject to withholding tax pursuant to the provisions contained in Title III of Presidential Decree 29 September 1973, n. 600 and subsequent amendments, in Article 11 paragraphs 5, 6 and 7 of Law 30 December 1991, n. 413 as well as in Article 33, paragraph 4 of Presidential Decree 4 February 1988, n. 42

has characteristics : functional

has domain
Sums Liquidated by Third Party Seizurec

amount withheld as advance payment other self-employed workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteATitoloDiAccontoAltroSoggettoLavoroAutonomo

Indicates the advance withholdings made by another party

has characteristics : functional

has domain
Income Paid by Other Self-Employed Personsc

amount withheld as tax other self-employed workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteATitoloDiImpostaAltroSoggettoLavoroAutonomo

Indicates the tax withholdings made by another entity

has characteristics : functional

has domain
Income Paid by Other Self-Employed Personsc

amount withheld by another persondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteOperateDaAltroSoggetto

Total amounts of withholdings made by another party

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

Amount withheld from previous years TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteOperateAnniPrecedentiTFR

Amount of withholdings made in previous years

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

amount withheld other indemnities and interestsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteAltreIndennitaEInteressi

Indicates the amount of withholdings made on the sums paid as other allowances and interests

anno di riferimento certificazione unicadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoCertificazioneUnica

has characteristics : functional

has domain
Ordinary Single Communicationc

APE tax credit refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoDiImpostaAPERimborsato

Amount of credit refunded by the substitute as it exceeds the gross tax

has characteristics : functional

has domain
_x000D_APE Tax Creditc

APE tax credit useddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoDiImpostaAPEUtilizzato

Amount of credit used which has found capacity in the amount of gross tax net of deductions and tax credit for taxes paid abroad possibly recognized

has characteristics : functional

has domain
_x000D_APE Tax Creditc

application of greater withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/applicazioneMaggioreRitenuta

If crossed out, it indicates the application of a higher IRPEF rate than that due on certified income, following a request from the substitute

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

Average salary amount in the previous two yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRetribuzioneMediaBiennioPrecedente

Amount relating to the termination of employment relationships prior to 1 October 1985. If the severance pay has not been paid in full or in part, the benefits provided for by art. 4, paragraph 3, of Law no. 482 of 1985 apply.

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

average salary rate for the previous two yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/aliquotaRetribuzioneMediaBiennioPrecedente

Rate provided for by art. 4, paragraph 3, of Law no. 482 of 1985 in the event of termination of employment relationships prior to 1 October 1985 if the severance pay has not been paid in full or in part

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

balancing reason codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceCausaConguaglio

Indicates the cause that determined the adjustment of income paid by other subjects

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

benefit amount as per art 51 paragraph 3 tiurdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitDiCuiArt51Comma3Tiur

Amount of which the benefit consists of in-kind payments pursuant to art. 51, paragraph 3 of the Tuir

benefit amount as per art 51 paragraph 4 tiurdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitDiCuiArt51Comma4Tiur

It reports the sums and values referred to in art. 51, paragraph 4 of Presidential Decree no. 917 of 1986 which, by choice of the worker, were used in substitution, in whole or in part, of the performance bonus. Art. 1, paragraph 184 of Law 208/2015 has provided, in this case, the competition of such sums to the formation of the income from employment, not providing, therefore, for the subjection to the substitute tax.

benefit amount in the form of contributions to supplementary pension schemesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitSottoformaDiContributiAFormePensionisticheComplementari

Amount in which the benefit consists of contributions to the supplementary pension schemes referred to in Legislative Decree 252/2005 or contributions to the Italian sub-accounts of pan-European individual pension products (PEPP) referred to in Regulation (EU) 2019/1238

benefit amount in the form of health care contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitSottoformaDiContributiDiAssistenzaSanitaria

Amount of which the benefit consists of contributions to institutions or funds having exclusively welfare purposes as per art. 51, paragraph 2, letter a), of the Tuir

benefit amount in the form of period redemption not covered by contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitSottoformaDiRiscattoDiPeriodoNonCopertiDaContribuzione

Reports the sums that have been used for the redemption of periods not covered by contributions (so-called "contributory peace") referred to in art. 20, paragraph 4 of Legislative Decree no. 4 of 2019 converted with amendments by conversion law no. 26 of 2019, which by choice of the worker were used in place of the performance bonus

bonus and stock option withholdingsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ritenuteBonusEStockOption

Withholding tax applied to the amount of the bonus and stock options

has characteristics : functional

has domain
Bonus and Stock Optionc

branch code income enabled userdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceSedeEntratelUtenteAbilitato

If checked, it indicates that the substitute is an Entratel user. The substitute requires that the data relating to the 730-4 forms of their employees (pensioners, holders of income assimilated to that of dependent work for which the submission of the 730 form is possible) be made available on their telematic account.

has characteristics : functional

has domain
Section A Substitute Electronic Addressc

branch code of the intermediary in charge of the revenue officedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceSedeEntratelIntermediarioIncaricato

Indicates the “Entratel office code” of the intermediary appointed by the tax substitute

has characteristics : functional

has domain
Section B Electronic Address of Appointed Intermediaryc

category membership registered with a social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/categoriaAppartenenzaIscrittoAEntePrevidenziale

Category of membership of the member of the Institution

Cellphone numberdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroCellulare

The attribute indicates the mobile number to make the management of the telematic flow of the 730-4 models easy and safe

has characteristics : functional

has domain
Tax Withholding Agentc

charge codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceCarica

Indicates the code of the position held by the person presenting the flow. In the event that the person presenting the declaration is a person other than a natural person, the position code corresponds to the relationship between the company or the declaring body and the tax substitute to which the flow refers

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

code other amounts not subject to withholdingdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceAltreSommeNonSoggetteARitenuta

Code relating to the correct identification of exempt income certified in the model

has characteristics : functional

has domain
Other Amounts Not Subject to Withholding Taxc

code title payment of equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazioneIndennitaEquipollente

Indicates the title of the payment of the equivalent allowance relating to the amount of the equivalent allowance, paid for any reason in 2023, net of the sum corresponding to the ratio between the rate of the contribution charged to the worker and the overall rate of the contribution itself paid to the institution, fund or pension fund

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

code title provision of benefit in the form of capital post deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazionePrestazioneInFormaDiCapitalePostSistemaDetrazione

Indicates the coding of the title of the disbursement of the sum, in the case of definitive disbursement, of the amount paid in 2023 referring to the amount accrued from 1 January 2001 to 31 December 2006 or to the date of access to the benefit in the case of "old members of the old funds" who have not opted for the regime referred to in Article 11 of Legislative Decree 252 of 5 December 2005, and in the case of advance payment, of the amount paid in 2023, referring to the amount accrued from 1 January 2001 to 31 December 2006, net of only the contributions and premiums not deducted proportionally referable

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

code title provision of benefit in the form of capital pre-deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazionePrestazioneInFormaDiCapitalePreSistemaDetrazione

Indicates the coding of the title of the disbursement of the sums relating to the amount disbursed in the current year

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

code title provision other benefits equivalent benefitdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazioneAltreIndennitaIndennitaEquipollente

Indicates the title of the payment of other allowances and sums relating to the overall net amount of other allowances and sums paid in 2023, relating to the main equivalent allowance

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

code title provision other benefits post system deductiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazioneAltreIndennitaPostSistemaDetrazione

Indicates the title of the disbursement of the sums relating to the amount disbursed in the current year

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

code title provision other benefits pre-deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazioneAltreIndennitaPreSistemaDetrazione

Indicates the title of the disbursement of other allowances and sums of the amount of the current year

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

codeComuneAdditionalSaleMunicipaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceComuneSaldoAddizionaleComunale

Indicates the common code taken from the corresponding line of the 730/4 form

has characteristics : functional

has domain
Additional Municipal Balancec

codeParticularTypeIncomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceParticolareTipologiaReddituale

Indicates the code relating to a detailed list of particular incomes which has no implications on the taxation criteria of the sums paid and the indication is provided exclusively in the ordinary single certification

codice fiscale sostituto di imposta estintodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoDiImpostaEstinto

has characteristics : functional

has domain
Special Cases Extraordinary Operationsc

codice identificativo certificazione unicadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceIdentificativoCertificazioneUnica

has characteristics : functional

has domain
Ordinary Single Communicationc

commitment datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataImpegno

Indicates the date (day, month and year) of the undertaking to submit the communication, or of the cumulative undertaking

has characteristics : functional

has domain
_x000D_Commitment to Telematic Servicec

commitment to provide telematic communicationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impegnoPrestazioneComunicazioneViaTelematica

Indicates through a code who the electronic communication is set up by

has characteristics : functional

has domain
_x000D_Commitment to Telematic Servicec

commondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comune

Municipality of residence

has characteristics : functional

has domain
Tax domicile (Municipality of)c

common codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceComune

Common

has characteristics : functional

has domain
Tax domicile (Municipality of)c

common code for carrying out work activitiesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceComuneSvolgimentoAttivitaLavorativa

Indicates the code of the municipality (for example for Rome H501) of the location in which the insured person carried out the protected activity during the year covered by the report and, in the case of work carried out in multiple production units during the same year, the code of the municipality of the location in which the insured activity was mainly carried out

has characteristics : functional

has domain
INAIL Insurance Datac

common interest for installmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comuneInteressiPerRateazione

Indicates the total amount of interest withheld per installment, for the declarant and for the spouse, paid to the Municipality

has characteristics : functional

has domain
_x000D_Interest for installmentsc

common interests for insufficiency or rectificationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comuneInteressiPerIncapienzaORettifica

Indicates the amount of interest withheld overall for insufficient salary and/or for correction, for the declarant and for the spouse, paid to the Municipality

has characteristics : functional

has domain
Interest For Incapacity Or Rectificationc

common property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comuneLocazioneImmobile

Municipality relative to the address of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

common withholding agentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comuneSostitutoDiImposta

Municipality of the tax substitute of your headquarters

has characteristics : functional

has domain
Registry witthholding agentc

compensation paid to the security sectordp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/compensoErogatoCompartoSicurezza

Indicates the amount of the additional financial treatment paid

has characteristics : functional

has domain
_x000D_Security Sectionc

contribution period before deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoDiContribuzionePreSistemaDetrazione

Indicates the actual contribution period calculated as of 12/31/2000. For “old members of old funds” it indicates the measurement period as of December 31, 2000, expressed in years and months, for which the right to the payment of the TFR, as well as other allowances and sums, has matured, assuming that the TFR matured as of 12/31/2000 has been entirely allocated to the pension fund and the benefit has been paid definitively. It also indicates the years prior to the date of enrollment in the fund in which the TFR conferred has matured, assuming that the TFR matured by 12/31/2006 is transferred to a complementary pension scheme

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

contribution period post deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoDiContribuzionePostSistemaDetrazione

Indicates the period of actual contributions from 1 January 2001 to 31 December 2006 or the date of access to the benefit in the case of "old members of the old funds" who have not opted for the regime referred to in Article 11 of Legislative Decree 252 of 5 December 2005. It should be noted that in the event of transfer to a complementary pension scheme of the TFR accrued by 31/12/2006, it also indicates the years prior to the date of enrolment in the fund in which the TFR conferred accrued.

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

conventional perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoConvenzionale

has characteristics : functional

has domain
Accrued TFRc

Conventional period equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoConvenzionaleIndennitaEquipollente

indicated the conventional period (until 31 December 2000 or from 1/1/2001) already included in the measurement period

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

credit recognized for rental feesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoRiconosciutoPerCanoniDiLocazione

Amount of deductions recognized by the tax substitute referred to in paragraph 1-sexies of art. 16 of the TUIR that has not found capacity from the reduced gross tax, in the order of the deductions referred to in art. 12 and 13 of the TUIR. It is specified that this amount must be indicated net of any amount recovered when carrying out the balancing operations

has characteristics : functional

has domain
Deductions and Creditsc

cross-border income with fixed-term contractdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoFrontalieroConContrattoATempoDeterminato

Income received under a fixed-term employment contract for cross-border workers. These amounts must be considered gross of the exempt portion (€7,500.00).

has characteristics : functional

has domain
_x000D_Cross-border incomec

cross-border income with permanent contractdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoFrontalieroConContrattoATempoIndeterminato

Income received from a permanent employment contract for cross-border workers. These amounts must be considered gross of the exempt portion (€7,500.00).

has characteristics : functional

has domain
_x000D_Cross-border incomec

CT framedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/quadroCT

Indicate that the case in which the flow also includes the information required for the electronic receipt of data relating to the 730-4 forms made available by the Revenue Agency is ticked.

has characteristics : functional

has domain
Signature of the communicationc

data di presentazione certificazione unicadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataDiPresentazioneCertificazioneUnica

has characteristics : functional

has domain
Ordinary Single Communicationc

date of birth of the recipient of the sumsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataDiNascitaPercettoreSomme

Indicates the date of birth (day, month and year) of the taxpayer

has characteristics : functional

has domain
Registry of Sum Receiverc

date of registration to the funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataIscrizioneAlFondo

Indicates the date of registration with the supplementary pension fund carried out after the date of entry into force of Legislative Decree no. 252 of 5 December 2005, relating to workers with first employment starting from 1 January 2007.

has characteristics : functional

has domain
Supplementary Pensionc

date personal datadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataDatiAnagrafici

Date relating to the deadline for electronically sending the CU to the Revenue Agency

has characteristics : functional

has domain
Personal Data Income Certification Reference Yearc

deceased employee tax codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleDipendenteDeceduto

Tax code of the deceased employee. The substitute must instead issue the heir separate certifications in the event of payment of TFR quotas from more than one de cuius or in the event of payment of sums due to the de cuius and sums due to the heir as a worker. In particular, in the communication relating to the certification in the name of each heir

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

deductible burden codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceOnereDeducibile

Code relating to the deductible charge

has characteristics : functional

has domain
Expenses deductiblec

deductible burden codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceOnereDetraibile

Code relating to the deductible charge, for which the deduction from the gross tax is due in the amount of 19%, 26%, 30%, 35% and 90%

has characteristics : functional

has domain
Detractable expensesc

deductible charge amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoOnereDeducibile

Amount of the deductible charge relating to the code reported

has characteristics : functional

has domain
Expenses deductiblec

deductible charge amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoOnereDetraibile

Amount of the deductible charge relating to the code shown

has characteristics : functional

has domain
Detractable expensesc

deductible charge code refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceOnereDeducibileRimborsato

Indicate code 3 if the reimbursement is related to social security and welfare contributions paid for personal care workers of elderly or non-self-sufficient family members

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

deductible charge code refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceOnereDetraibileRimborsato

Indicates the code relating to the deductible charge refunded

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

deduction code operated TFS tax reliefdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceDetrazioneOperataDetassazioneTFS

Indicates the code relating to the reduction made in relation to the de-taxation on the TFS

has characteristics : functional

has domain
TFS Tax Reliefc

Deduction for dependent work, pension and similar incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/detrazionePerLavoroDipendentePensioneERedditoAssimilato

Amount of the deduction for employment or pension possibly due pursuant to art. 13 of the TUIR, as amended starting from the 2022 tax period by art. 1, paragraph 2, letter b) of Law 234 of 2021

has characteristics : functional

has domain
Deductions and Creditsc

deduction used in the security sectordp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/detrazioneFruitaCompartoSicurezza

Indicates the amount of the deduction enjoyed for a maximum amount of 571.00 euros

has characteristics : functional

has domain
_x000D_Security Sectionc

deductions for family expensesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/detrazioniPerCarichiDiFamiglia

Total amount of any deductions due for spouse and dependent family members pursuant to art. 12 paragraph 1 of the TUIR

has characteristics : functional

has domain
Deductions and Creditsc

deductions for rental feesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/detrazioniPerCanoniDiLocazione

Amount of deductions for rental fees referred to in paragraphs 01 to 1-ter of art. 16 of the TUIR which have found space in the reduced gross tax, in the order of the deductions referred to in art. 12 and 13 of the aforementioned TUIR

has characteristics : functional

has domain
Deductions and Creditsc

dependent family tax codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleFamiliareACarico

Tax code of dependent family member

has characteristics : functional

has domain
Dependent Family Memberc

description annotation single certificationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/descrizioneAnnotazioneCertificazioneUnica

Description relating to the alphabetical code corresponding to the information contained in the annotations

has characteristics : functional

has domain
Notesc

description income type self-employment commissions and other incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/descrizioneTipologiaRedditualeLavoroAutonomoProviggioniERedditiDiversi

The class indicates the description relating to the code that represents the type of income paid

has characteristics : functional

has domain
Income Type Self-Employed Commissions and Miscellaneous Incomec

description of other amounts not subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/descrizioneAltreSommeNonSoggetteARitenuta

Description of the code relating to the correct identification of certified exempt income in the model

has characteristics : functional

has domain
Other Amounts Not Subject to Withholding Taxc

differential supplementary pension contributiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/differenzialeContributoPrevidenzialeComplementare

Amount of such contributions. This amount must be indicated net of the amount of contributions already deducted starting from the sixth year

has characteristics : functional

has domain
Supplementary pension contribution for first-time workersc

direct tax assistancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/assistenzaFiscaleDiretta

The box is checked if the tax assistance is provided by the tax substitute

has characteristics : functional

has domain
Fiscal Assistance 730 declarantc

Down payment Flat Rate Taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoCedolareSeccaSospeso

Amount of the suspended flat-rate tax advance payment

has characteristics : functional

has domain
Down payment suspendedc

Down payment of IRPEF suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoIRPEFSospeso

IRPEF advance payment amount suspended

has characteristics : functional

has domain
Down payment suspendedc

Down payment of the council supplement in reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoAddizionaleComunaleAnnoDiRiferimento

Amount of the municipal IRPEF surcharge actually withheld by the substitute as an advance payment for the tax period of the reference year

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Down payment of the council supplement in the year following the reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoAddizionaleComunaleInAnnoSuccessivoAdAnnoDiRiferimento

Indicates the amount of the municipal IRPEF surcharge due as an advance payment for the tax period of the following reference year on the total certified income from employment and similar, with the exclusion of those subject to separate taxation, or to withholding tax or substitute tax.

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Down payment of the council supplement IRPEFdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoAddizionaleComunaleAdIRPEF

Indicates the amount of the advance payment actually withheld based on what is reported in form 730/4 under the heading "Additional municipal advance payment to Irpef for 2023"

has characteristics : functional

has domain
Down payment of the council supplementc

Down payment of the council supplement IRPEF suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoAddizionaleComunaleAdIRPEFSospeso

Amount of the suspended municipal additional advance payment relating to the tax assistance provided

has characteristics : functional

has domain
Down payment suspendedc

Down payment of the council supplement IRPEF suspended in reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoAddizionaleComunaleAdIRPEFSospesaInAnnoDiRiferimento

Amount of the municipal IRPEF surcharge actually due as an advance payment for the tax period of the reference year not withheld upon termination of the employment relationship as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Down payment separate taxation held backdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoTassazioneSeparataTrattenuto

The attribute reports the amount actually withheld based on what is reported in the 730/4 under the heading "20% advance payment on income subject to separate taxation"

has characteristics : functional

has domain
Down payment Separate Taxationc

Down payment separate taxation tax assistance suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/accontoTassazioneSeparataAssistenzaFiscaleSospesa

Indicates the amounts of the separate tax advance payment debts that have not been operated following the suspension that occurred due to exceptional events

has characteristics : functional

has domain
Fiscal Assistance suspendedc

Early annuity benefit period start datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioPeriodoBeneficioRenditaAnticipata

Indicates the start date of the period for which the recipient has benefited from the advance pension

has characteristics : functional

has domain
Early Annuity Benefit Periodc

Email address of the intermediary in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/indirizzoPostaElettronicaIntermediarioIncaricato

Email address of the intermediary to allow the Revenue Agency to easily reach him in case of communications regarding the procedure of the telematic flow of the 730-4 models

has characteristics : functional

has domain
Section B Electronic Address of Appointed Intermediaryc

employer confirms TFR payment from treasury funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/confermaDatoreDiLavoroErogazioneTFRDaFondoDiTesoreria

Indicates, if the box is crossed out by the employer, the possibility of payment of the TFR accrued from 1/1/2007 by the Treasury Fund established at INPS (art. 2, paragraph 4, Ministerial Decree 30 January 2007)

has characteristics : functional

has domain
TFR Accrued at Treasury Fundc

employment termination datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataCessazioneRapportoDiLavoro

Date of termination of employment relationship

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

employment termination date TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataCessazioneRapportoDiLavoroTFR

Indicates the date of termination of the employment relationship or the date of termination of membership in the pension fund. In the case of an advance, it indicates the date of the request for the advance, or, alternatively, 12/31/2022 (the date chosen for calculating the reference income for tax purposes). In the event that the pension benefit in the form of a capital is paid following the capitalization of the periodic pension position (so-called "pension capitalization"), it indicates the date on which the right to the one-off receipt of the sum arose

has characteristics : functional

has domain
Employment Relationship Datac

ENAM taxable amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileENAM

Indicates the taxable amount relating to ENAM

end date inclusion of insurance positiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataFIneInclusionePosizioneAssicurativa

Indicates the end date of the period of inclusion of the insured person in the reference insurance position (last day of employment of the person himself)

has characteristics : functional

has domain
INAIL Insurance Datac

end date of cooperative member artisansdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataFineSocioCooperativoArtigiani

End date of the period in which the activity as a craftsman member was carried out. In the case of a full year from January to December

has characteristics : functional

has domain
Social Security and Welfare Data for Artisan Cooperative Membersc

end date of reference period accrued TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataFinePeriodoDiRiferimentoTFRMaturato

End date of reference period of accrued TFR

has characteristics : functional

has domain
Accrued TFRc

end date of reference period of capital benefit accrueddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataFinePeriodoDiRiferimentoPrestazioneInFormaDiCapitaleMaturate

End date of the period of capital benefits accrued (from 1/1/2001 to 31/12/2006) and paid by supplementary pension schemes

has characteristics : functional

has domain
Accrued Capital Benefits Paid by Pension Plansc

ENPDEP taxable amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileENPDEP

Indicates the taxable amount relating to ENPDEP management

exceptional eventsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/eventiEccezionali

Indicates the code relating to the exceptional event. In the event of the simultaneous presence of multiple situations regarding different exceptional events, the code of the event must be indicated which provides for a wider suspension period for tax obligations

has characteristics : functional

has domain
Registry of Sum Receiverc

excess amount of tax subject to ordinary taxationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoEccedenzaDiImpostaAssoggettataATassazioneOrdinaria

Indicates the amount of the excess tax, resulting from the adjustment with advances of capital benefits paid in previous years and subject to separate taxation, used to offset the tax due on the capital benefit accrued from 1 January 2001 to 31 December 2006 and subject to ordinary taxation (Resolution no. 33 of 12 February 2003)

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

excess amount of tax subject to substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoEccedenzaDiImpostaAssoggettataAImpostaSostitutiva

Indicates the amount of the excess tax, resulting from the adjustment with advances of capital-form benefits paid in previous years and subject to separate taxation, used to offset the tax due on the capital-form benefit accrued from 1 January 2007 or on the Anticipated Temporary Supplementary Income (RITA) and subject to substitute tax.

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

excess bonus and stock optionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/eccedenzaBonusEStockOption

Amount of bonus and stock options paid that exceeds the fixed portion of the salary

has characteristics : functional

has domain
Bonus and Stock Optionc

exempt income codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceRedditoEsente

Indicate the exempt income code

has characteristics : functional

has domain
_x000D_Exempt Incomec

final foreign taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaEsteraDefinitiva

Tax paid abroad made final

has characteristics : functional

has domain
Deductions and Creditsc

first installment of flat-rate tax advancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/primaRataAccontoCedolareSecca

Indicates the amount of the first instalment of the flat-rate advance payment relating to the tax assistance provided

has characteristics : functional

has domain
Down payment Cedolare Seccac

first IRPEF advance payment withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/primoAccontoIRPEFTrattenuto

Indicates the amount of the advance payment actually withheld based on what is reported in the 730/4 under the heading "first installment of Irpef advance payment for 2023"

has characteristics : functional

has domain
Down payment of IRPEFc

Fiscal code of the administrator of the employee's affiliationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAmministratoreDiAppartenenzaDipendente

Indicates the tax code of the Administration to which the employee belongs for the contributions due and/or paid or of the Administration/Company that directly pays sums that are attracted for social security purposes in the income from employment and therefore subject to the payment of contributions to the Public Management, even if it has not established an employment relationship with the worker

flat rate tax balance for rentals not withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoCedolareSeccaLocazioniNonTrattenuto

The attribute reports the amount not withheld in whole or in part relating to the amount not withheld from the flat-rate tax balance

has characteristics : functional

has domain
_x000D_Dry Tax Rental Balancec

flat rate tax on rent not refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoCedolareSeccaLocazioniNonRimborsato

The attribute reports the unreimbursed amount in whole or in part relating to the unreimbursed amount of the flat-rate coupon balance

has characteristics : functional

has domain
_x000D_Dry Tax Rental Balancec

flat rate tax on rentals tax assistance suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/cedolareSeccaSuLocazioniAssistenzaFiscaleSospesa

Indicates the amounts of the substitute tax debts on rentals relating to the tax assistance provided, which have not been operated following the suspension that occurred due to exceptional events

has characteristics : functional

has domain
Fiscal Assistance suspendedc

flat rate tax on rents refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoCedolareSeccaLocazioniRimborsato

Indicates the amount actually reimbursed based on what is reported in the 730/4 under the heading "flat rate rental tax to be reimbursed"

has characteristics : functional

has domain
_x000D_Dry Tax Rental Balancec

foreign place of residencedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/localitaDiResidenzaEstera

Indicate the place of foreign residence

has characteristics : functional

has domain
Registry office perceivers externalc

foreign state codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceStatoEstero

Foreign country code of residence

has characteristics : functional

has domain
Registry office perceivers externalc

foreign state code deductions and creditsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceStatoEsteroDetrazioniECrediti

Foreign State Code

has characteristics : functional

has domain
Deductions and Creditsc

foreign tax identification codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceDiIdentificazioneFiscaleEstero

Indicates the tax identification code issued by the tax authority of the country of residence, or, in its absence, an identification code issued by an administrative authority of the country of residence;

has characteristics : functional

has domain
Registry office perceivers externalc

fuel bonus amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBonusCarburante

Amounts relating to fuel vouchers. Legislative Decree 14 January 2023, no. 5 has also provided for the 2023 tax period that the amounts relating to fuel vouchers or similar securities transferred free of charge by private companies will not be included in the income formation to employees for the purchase of fuel. It should be noted that these sums do not contribute to the formation of income up to a limit of 200 euros. If the amount of the fuel bonus is higher than the aforementioned limit, the entire amount will be subject to ordinary taxation, pursuant to the provisions of art. 51, paragraph 3 of the Tuir.

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

fuel bonus benefit amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoBenefitBonusCarburante

Benefit amount consisting of fuel vouchers pursuant to Legislative Decree 14 January 2023, no. 5

gross amount paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoLordoCorrisposto

Indicates the gross amount of the compensation paid net of any VAT due. The additional contribution of 2% or 4% destined for the professional Funds is not part of the compensation and, therefore, is not indicated. The compensation paid to subjects who benefit from preferential regimes: Flat-rate regime and repatriated workers

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

Gross income amount amateur sports workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoLordoLavoroSportivoDilettantistico

Indicates the gross amount of income from sports work carried out in the context of amateur activities, including the amount of the exemption of 15,000 euros

has characteristics : functional

has domain
Sports Income Fixed Term Contractc
Sports Income Permanent Contractc

Gross income amount professional sports work under 23dp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoLordoLavoroSportivoProfessionisticoUnder23

Indicates the gross amount of wages paid to professional sports workers under the age of 23, including the amount of the 15,000 euro deductible

has characteristics : functional

has domain
Sports Income Fixed Term Contractc
Sports Income Permanent Contractc

Gross rental fee amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoCorrispettivoLordoLocazioneImmobile

Indicates the amount of the gross consideration

has characteristics : functional

has domain
Short Lease Certificationc

gross taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaLorda

Gross tax calculated by applying the rates for income brackets referred to in art. 11 of the TUIR to the sum of the incomes highlighted (Income from employment and similar with a permanent contract, Income from employment and similar with a fixed-term contract, Pension income, Other similar income, Periodic allowances paid by the spouse) of the certification. This point does not need to be filled in for income paid to heirs

has characteristics : functional

has domain
Deductions and Creditsc

health care contributiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/contributoDiAssistenzaSanitaria

Amount of contributions paid to institutions and funds with welfare purposes

has characteristics : functional

has domain
Benefits Relating to Previous Yearsc

house number property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroCivicoLocazioneImmobile

House number of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

importo imponibile altro soggetto lavoro autonomodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileAltroSoggettoLavoroAutonomo

has characteristics : functional

has domain
Income Paid by Other Self-Employed Personsc

importoRedditoParticolareTipologiaRedditualedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoParticolareTipologiaReddituale

in force at the end of the yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/inForzaAFineAnno

If crossed out, it indicates that the worker is still in force on 31 December 2023 and is an alternative to the date of termination of the employment relationship.

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

Income amount adjusted in declared pension incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoConguagliatoNelRedditoDiPensioneDichiarato

Total amounts of income paid by another person and adjusted by the tax substitute already included for pension income

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

income amount adjusted in the declared fixed-term employment incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoConguagliatoNelRedditoLavoroTempoDeterminatoDichiarato

Total amounts of income paid by another person and adjusted by the tax substitute already included for fixed-term work

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

income amount adjusted in the declared permanent employment incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRedditoConguagliatoNelRedditoLavoroTempoIndeterminatoDichiarato

Total amounts of income paid by another person and adjusted by the tax substitute already included for permanent employment

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

income from employment and similar with fixed-term contractdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoLavoroDipendenteEAssimilatoConContrattoDeterminato

Indicates the amount of fixed-term employment income produced in euros by the subjects registered in the registry of the municipality of Campione d'Italia

income from employment and similar with permanent contractdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoLavoroDipendenteEAssimilatoConContrattoIndeterminato

Indicates the amount of permanent employment income produced in euros by the subjects registered in the registry of the municipality of Campione d'Italia

income generated abroaddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoProdottoEstero

Income generated abroad

has characteristics : functional

has domain
Deductions and Creditsc

income paid in francsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditiErogatiInFranchi

Total income paid in Swiss francs

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

Income type code self-employed commissions and other incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTipologiaRedditualeLavoroAutonomoProviggioniERedditiDiversi

The class indicates the reason that identifies the type of income paid in relation to the income that is declared by the recipient in the 730 form and other income that is declared with the Income form. The income types are divided into two lists: the first list concerns the income types that can be indicated in the 730 form; the second list takes into account the income types that can be declared only with the REDDITI Persone Fisiche form of the current year

has characteristics : functional

has domain
Income Type Self-Employed Commissions and Miscellaneous Incomec

INPS confirmation of TFR payment from treasury funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/confermaINPSErogazioneTFRDaFondoDiTesoreria

Indicates if crossed out, exclusively by INPS, the case of disbursement of the TFR accrued from 1/1/2007 by the Treasury Fund

has characteristics : functional

has domain
TFR Accrued at Treasury Fundc

INPS registration code company employerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceMatricolaINPSAziendaDatoreDiLavoro

Indicates the registration number assigned by INPS to the employer

has characteristics : functional

has domain
Social Security and Welfare Data for Subordinate Workersc

installment method useddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/modalitaDiRateazioneUtilizzata

Indicates the installment payment method used

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc
Accrued TFRc

Insurance position inclusion start datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioInclusionePosizioneAssicurativa

Indicates the start date of the period of inclusion of the insured person in the reference insurance position (indicated on the first day of employment)

has characteristics : functional

has domain
INAIL Insurance Datac

Intermediary cell phone number in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroCellulareIntermediarioIncaricato

the mobile number of the intermediary appointed by the tax substitute

has characteristics : functional

has domain
Section B Electronic Address of Appointed Intermediaryc

internal property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/internoLocazioneImmobile

Interior of the rental property

has characteristics : functional

has domain
Short Lease Certificationc

IRPEF amount to be paid to the tax authoritiesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIRPEFDaVersareAErario

Amount of IRPEF that the substitute has undertaken to pay independently. It concerns only tax substitutes who carry out withholdings pursuant to art. 29 of Presidential Decree no. 600 of 29 September 1973

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

IRPEF amount to be withheld by the substitute after balancing operationsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIRPEFDaTrattenereDalSostitutoDopoOperazioniDiConguaglio

Indicates the withholdings that were not collected during the balancing operation, but which will be collected in subsequent pay periods

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

IRPEF amount withheld by the substitute after balancing operationsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIRPEFTrattenutaDalSostitutoDopoOperazioniDiConguaglio

Amount of Irpef withheld by the substitute after the balancing operations in relation to the amounts reported in the field "Irpef to be withheld by the substitute after the balancing operations" of the CU of the previous year

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

IRPEF balance reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoSaldoIRPEF

Reference year relating to the payment of the IRPEF balance amount

has characteristics : functional

has domain
IRPEF balancec

IRPEF withholding amount for socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenuteIRPEFLavoriSocialmenteUtili

Amount of withholdings for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

IRPEF withholdingsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ritenuteIRPEF

Total withholding taxes that the substitute shows in the tax return that he/she will eventually present

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

IRPEF withholdings income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ritenuteIRPEFRedditoAssoggettatoARitenutaATitoloDiImposta

Indicates the amount of any withholdings made relating to each individual code reported in the "reason for Income Subject to Withholding Tax"

has characteristics : functional

has domain
Income Subject to Withholding Taxc

IRPEF withholdings suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/ritenuteIRPEFSospese

Amount of withholdings not applied as a result of provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

kinship relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/relazioneDiParentela

Indicate the degree of relationship (crossing “C” for spouse, “F1” for first child, “F” for children after the first, “A” for other family member, “D” for child with a disability)

has characteristics : functional

has domain
Dependent Family Memberc

land registry parcel property leasedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/particellaCatastoLocazioneImmobile

Land registry parcel of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

Land registry sheet for property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/foglioCatastoLocazioneImmobile

Land registry sheet of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

limit code for amounts paid for performance bonusesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceLimiteSommeErogatePerPremiDiRisultato

Indicates the cases relating to the limit established for performance bonuses

management codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceGestione

Indicates the code of the former INPDAP managements

has characteristics : functional

has domain
Managementc

measurement perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoDiCommisurazione

has characteristics : functional

has domain
Accrued TFRc

merger of municipalitiesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/fusioneComuni

Indicates that the Municipality in which one has one's domicile was established by merger and that this Municipality has decided on differentiated rates of the municipal Irpef surcharge for each of the territories of the extinct Municipalities

has characteristics : functional

has domain
Tax domicile (Municipality of)c

month of salary paid by third party reportdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/meseRetribuzioneErogataDaSoggettoTerzoDenuncia

The boxes relating to the individual pay periods of the calendar year for which the individual indicated in the Fiscal Code for reporting has communicated the data to be included in the monthly contribution reports are checked.

month paid subject to complaintdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/meseRetribuitoSoggettoDenuncia

The boxes relating to the individual periods of the calendar year in which the wages communicated to the third party, identified in the Fiscal Code of the reporting party, were paid are ticked.

month UNIEMENS complaint fileddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/meseDenunciaUNIEMENSPresentata

Indicate the ticked boxes relating to the individual pay periods of the calendar year in which the UNIEMENS report was submitted (ListaPosPa)

municipal additional advance payment codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceComuneAccontoAddizionaleComunale

Indicate the municipality code taken from the corresponding line (Additional municipal advance payment to Irpef for 2023) of form 730/4

has characteristics : functional

has domain
Down payment of the council supplementc

municipal additional amount suspended self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoAddizionaleComunaleSospesaLavoroAutonomo

Indicates the municipal additional IRPEF tax that may not be withheld as a result of provisions issued following exceptional events

municipal additional balance from previous year to reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoAddizzionaleComunaleAnnoPrecedenteAdAnnoDiRiferimento

Indicates the amount of the balance of the municipal Irpef surcharge relating to the year preceding the reference year withheld in the reference year by the substitute

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

municipal additional IRPEF suspended on withholdings in the reference year in advancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleComunaleAdIRPEFSospesaSuTrattenuteInAnnoDiRiferimentoInAcconto

Indicates the advance payment of the municipal additional tax on Irpef in the reference year not withheld as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Municipal additional IRPEF suspended on withholdings in the reference year to be paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleComunaleAdIRPEFSospesaSuTrattenuteInAnnoDiRiferimentoASaldo

Indicates the total amount of the municipal Irpef surcharge balance not withheld in the reference year as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

municipality or foreign state of birthdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/comuneOStatoEsteroDiNascita

Municipality or foreign state of birth of the taxpayer

has characteristics : functional

has domain
Registry of Sum Receiverc

name of social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/denominazioneEntePrevidenziale

Indicates the name of the social security institution

name of the recipient of the sumsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/nomePercettoreSomme

Taxpayer name

has characteristics : functional

has domain
Registry of Sum Receiverc

name of the representative signatorydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/nomeRappresentanteFirmatario

Name of the signing representative

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

NASPI unemployment benefit amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoIndennitaDisoccupazioneNASPI

Reports the non-taxable amount of NASpI. Article 1, paragraph 12 of Law no. 160 of 2019 established that the early liquidation, in a single solution, of NASpI, referred to in Article 8, paragraph 1, of Legislative Decree no. 22 of 4 March 2015, intended for the subscription of share capital of a cooperative in which the mutualistic relationship has as its object the provision of work activities by the member, is considered non-taxable for the purposes of personal income tax.

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

nature enrolleddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/naturaIscritto

Indicates the nature of the subject registered in the fund

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

net taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaNetta

Indicates the amount of net tax determined by subtracting the total of deductions from the gross tax

has characteristics : functional

has domain
Deductions and Creditsc

net withholding amount applied TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRitenutaNettaOperataTFR

For the TFR, it reports the amount of withholdings made by the substitute in application of art. 19 of the TUIR, while the amount of the substitute tax does not need to be indicated. For pension benefits in the form of capital, point 804 must indicate the amount of withholdings made. For the TFR and other indemnities and sums connected to the termination of the employment relationship, point 803 must indicate the deduction due based on what is established by the decree of 20 March 2008 published in the Official Journal of 2 April 2008

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

NoiPa declarant presencedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaNoiPaDichiarante

Indicate the value “x” in cases where NoiPa is indicated in the contribution report as the Declarant

non-resident schumackerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/nonResidentiSchumacker

If crossed out, it indicates the presence of subjects referred to in art. 24, paragraph 3-bis) of the Presidential Decree of 22 December 1986, n. 917, consolidated text of income taxes (non-resident Schumacker);

has characteristics : functional

has domain
Registry office perceivers externalc

number of certificationsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroCertificazioni

Indicates the number of certifications that are sent and therefore that make up the flow and sign the communication

has characteristics : functional

has domain
Signature of the communicationc

number of days of advance income useddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniRenditaAnticipataUsufruita

Indicates the number of days for which the advance pension was used

has characteristics : functional

has domain
Income Subject to Withholding Taxc

number of days of duration of rental contract in reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniDurataContrattoDiLocazioneInAnnoDiRiferimento

Indicates the number of days of the duration of the rental contract included in the reference period

has characteristics : functional

has domain
Short Lease Certificationc

number of days of employment for which deductions are duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniLavoroDipendenteSpettantiDetrazioni

Number of days included in the duration of the employment relationship for which the recipient is entitled to the deduction referred to in art. 13, paragraph 1 of the TUIR

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

number of days suspended from workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniSospensioneDalLavoro

Indicates the days of suspension from work if the duration of the fixed-term employment relationship has exceeded two years for one of the causes provided for in art. 2110 of the Civil Code.

has characteristics : functional

has domain
Employment Relationship Datac

number of installment paiddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroRataErogata

Indicates the number of the installment paid

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc
Accrued TFRc

number of maritime daysdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniMarittimi

Total number of days for which the tax credit is due for on-board personnel

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

Number of months in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeriMesiACarico

Number of months dependent on the family member

has characteristics : functional

has domain
Dependent Family Memberc

Number of months of deduction due for children over 21 years of agedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroMesiSpettantiDetrazionePerFigliEtaSuperioreA21Anni

Number of months for which deductions are due for children aged 21 or over

has characteristics : functional

has domain
Dependent Family Memberc

number of months of participation in supplementary pension schemesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroMesiPeriodoDiPartecipazioneAFormeDiPrevidenzaComplementare

Indicates the period (in months) of actual participation in supplementary pension schemes starting from 1 January 2007 or if the date of enrolment in a supplementary pension scheme is prior to 1 January 2007, the years of enrolment prior to 2007 are also considered, computed up to a maximum of 15 (Circ. no. 70/2007)

has characteristics : functional

has domain
Income Subject to Withholding Taxc

number of pension days due for deductiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroGiorniPensioneSpettantiDetrazione

The number of days included in the pension period for which the recipient is entitled to the deduction referred to in art. 13, paragraph 3 of the TUIR

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

number of relationships terminated in the reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroRapportiCessatoInAnnoDiRiferimento

Indicates the amount of the municipal additional tax on Irpef for the reference year withheld in the reference year by the substitute in the event of termination of the employment relationship during the reference year

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

number of rental contractsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroContrattiDiLocazione

Indicates the total number of contracts stipulated relating to the single real estate unit in the event that the data is presented in aggregate form. In the event that the data is presented in analytical form, point 1 does not have to be filled in

has characteristics : functional

has domain
Short Lease Certificationc

number of years of participation in supplementary pension schemesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroAnniPeriodoDiPartecipazioneAFormeDiPrevidenzaComplementare

Indicates the period (in years) of actual participation in supplementary pension schemes starting from 1 January 2007 or if the date of enrolment in a supplementary pension scheme is prior to 1 January 2007, the years of enrolment before 2007 are also considered, computed up to a maximum of 15 (Circ. no. 70/2007)

has characteristics : functional

has domain
Income Subject to Withholding Taxc

number of years remainingdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroAnniResidui

Indicates the number of remaining years in which it is possible to benefit from the deduction provided for by paragraph 6 of article 8 of Legislative Decree no. 252 of 5 December 2005

has characteristics : functional

has domain
Supplementary pension contribution for first-time workersc

other similar incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/altroRedditoAssimilato

Indicates the amount of other similar income produced in euros by the subjects registered in the registry of the municipality of Campione d'Italia

other type report codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceAltroTipoRapporto

Indicates, when filled in, the case in which the subject is not covered by another form of compulsory social security for which the applied rate is the highest one for which the lower contributions are also due

outcomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/esito

Indicates the reason why a balancing has not been carried out or has not been completed

has characteristics : functional

has domain
Fiscal Assistance 730 declarantc

part-time work perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoLavoroTempoParziale

has characteristics : functional

has domain
Accrued TFRc

part-time work period equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoLavoroTempoParzialeIndennitaEquipollente

Indicates any period, expressed in years and months, of part-time work (hours worked out of the total hours provided for by the national contract) referred to the measurement period. Part-time work carried out for a period exceeding 15 days during the month is considered to have been carried out for the entire month

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

pension incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoDiPensione

Indicates the amount of pension income produced in euros by the subjects registered in the registry offices of the municipality of Campione d'Italia

percentage of deduction duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/percentualeDiDetrazioneSpettante

Percentage of deduction applicable

has characteristics : functional

has domain
Dependent Family Memberc

percentage of part-time workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/percentualeLavoroTempoParziale

has characteristics : functional

has domain
Accrued TFRc

percentage of part-time work equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/percentualeLavoroTempoParzialeIndennitaEquipollente

Indicates the percentage of part-time work (hours worked on the total hours provided for by the national contract) referred to the measurement period. If the percentage has varied over time, indicate the percentage resulting from the weighted average

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

period of measurement of equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodoDiCommisurazioneIndennitaEquipollente

Indicates the measurement period (until 31 December 2000 or from 1/1/2001), expressed in years and months, for which the right to the payment of the TFR, as well as other allowances and sums, has matured. In the event of a transition from the equivalent allowance regime to the TFR regime, it is specified that: – if the transition is after 31/12/2000, the measurement period of the equivalent allowance calculated up to the date of the transition is indicated; – if the transition is before 1/1/2001, the measurement period calculated at 31/12/2000 is indicated

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

periodic allowance paid by the spousedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/assegnoPeriodicoCorrispostoDalConiuge

Indicates the amount of income deriving from periodic checks received in euros by individuals registered in the registry offices of the municipality of Campione d'Italia

presence 730-4 rectifieddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenza730-4Rettificato

Indicates the presence of a 730/4 correction received by the substitute who provided tax assistance. In particular, a code (1, 2 or 3) is reported that can be found on the 730/4 form which identifies the reason for the correction made

has characteristics : functional

has domain
Fiscal Assistance 730 declarantc

presence fixed termdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaTempoDeterminato

If ticked, it indicates the case of fixed-term employment relationships with an effective duration of no more than two years, even if the measurement period may be longer than the aforementioned duration due to causes of suspension of the relationship pursuant to art. 2110 of the Civil Code (for example, injury or pregnancy).

has characteristics : functional

has domain
Employment Relationship Datac

presence non-application of the tax regime to pension benefitsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaNonApplicazioneAPrestazioniPensionisticheDelRegimeTributario

If crossed out, it indicates the case of "old members of old funds" who have not opted for the application of the tax regime referred to in art. 11 of Legislative Decree no. 252 of 5 December 2005 to pension benefits accrued from 1/1/2007.

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

presence of 730-4 supplementarydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenza730-4Integrativo

Indicates the presence of a supplementary 730/4 received by the substitute who provided tax assistance. In particular, a code (1, 2 or 3) is reported that can be found on the 730/4 form which identifies the reason for the integration carried out

has characteristics : functional

has domain
Fiscal Assistance 730 declarantc

presence of a non-owner lessordp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaLocatoreNonProprietario

It is crossed out if the recipient to whom the single certification is issued does not have the qualification of owner of the rented real estate unit

has characteristics : functional

has domain
Short Lease Certificationc

presence of annual UNIEMENS reportdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaDenunciaUNIEMENSAnnuale

It is crossed out if the UNIEMENS report has been submitted in relation to the worker concerned in all months of the reference calendar year

presence of compensations that are not fixed and continuousdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaCompensiNonAventiCarattereFissoEContinuativo

Indicates all the data relating to the sums paid by the tax substitute who pays compensation that is not fixed and continuous in nature in accordance with the provisions of article 29, paragraph 2, of Presidential Decree no. 600 of 1973

has characteristics : functional

has domain
Special Cases Extraordinary Operationsc

presence of contributions paid to INPSdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaContributiVersatiAINPS

It is crossed out when pension contributions are paid to INPS

has characteristics : functional

has domain
Social Security and Welfare Data for Subordinate Workersc

presence of contributions paid to pension institutions other than INPSdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaContributiVersatiAEntiPensionisticiDiversiDaINPS

It is crossed out for workers registered, for pension purposes, with the INPS Gestione Dipendenti Pubblici and INPS ex ENPALS management systems or with a pension institution other than INPS

has characteristics : functional

has domain
Social Security and Welfare Data for Subordinate Workersc

presence of deduction for exclusive assignmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaDetrazionePerAffidamentoEsclusivo

Indicates the hypothesis of exclusive, joint or shared custody of the children, by the parent who benefits from the tax deduction for dependent children in the amount of 100 percent

has characteristics : functional

has domain
Dependent Family Memberc

presence of employee transition without interruption and without terminationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaPassaggioDipendentiSenzaInterruzioneESenzaEstinzione

If checked, it indicates the case of transfer of employees without interruption of the employment relationship and without termination of the transferring substitute.

has characteristics : functional

has domain
Special Cases Extraordinary Operationsc

presence of health insurancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaAssicurazioneSanitaria

If crossed out, it indicates the presence of health insurance policies stipulated by the tax substitute or simply paid by the same with or without deductions by the substitute.

has characteristics : functional

has domain
Expenses deductiblec

presence of old members of old fundsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaCasoVecchiIscrittiAVecchiFondi

If crossed out, it indicates the case of "old members of old funds" for whom the substitute, in calculating the reference income, has considered both the amount accrued up to 31 December 2000 and that accrued from 1 January 2001 to 31 December 2006 or up to the date of access to the benefit in the case of "old members of old funds" who have not opted for the tax regime as of 1/1/2007.

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

presence of other contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaAltriContributi

It is crossed out in case of payment of other mandatory contributions

has characteristics : functional

has domain
Social Security and Welfare Data Other Institutionsc

presence of other mandatory contributions self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaAltriContributiObbligatoriLavoroAutonomo

Crossed out indicates the case of payment of other mandatory contributions (e.g. contribution due in case of ENPAM member's option for a modular contribution rate). The field is also crossed out in case of contribution due pursuant to art. 86 of Legislative Decree 18 August 2000 n. 267 (Consolidated law on the organization of local authorities) for local administrators registered with the social security institutions referred to in Legislative Decree 509/1994 and Legislative Decree n. 103/1996

presence of partial rental contract for real estate unitdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaContrattoLocazioneParzialeUnitaImmobiliare

If checked, it indicates that it is a contract that provides for the partial rental of the real estate unit.

has characteristics : functional

has domain
Short Lease Certificationc

presence of registration in the Lawyers' Funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaIscrizioneCassaForense

Indicates the presence of registration with the National Social Security and Assistance Fund for Lawyers

presence of reimbursed expense related to the employeedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaSpesaRimborsataRiferitaAlDipendente

Indicates the tax code of the employee to whom the reimbursed expense refers

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

presence of rental contract for entire real estate unitdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaContrattoLocazioneInteraUnitaImmobiliare

If checked, it indicates that it is a contract that provides for the rental of the entire real estate unit.

has characteristics : functional

has domain
Short Lease Certificationc

presence of right to advance payment in the current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaDirittoAnticipazioneAnnoCorrente

If ticked, indicate that the year preceding the year of declaration was indicated in the year of right of collection, therefore these are advances.

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

principal debtor tax codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleDebitorePrincipale

Tax code of the principal debtor

has characteristics : functional

has domain
Sums Liquidated by Third Party Seizurec

progressive company codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceProgressivoAzienda

Indicates the progressive company number assigned by the Public Management

property rental addressdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/indirizzoLocazioneImmobile

Address of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

property rental common codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceComuneLocazioneImmobile

Municipality code relating to the address of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

property rental ladderdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/scalaLocazioneImmobile

Staircase of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

province acronym for property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/siglaProvinciaLocazioneImmobile

Province abbreviation for the address of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

province withholding agentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/provinciaSostitutoDiImposta

Province abbreviation of the tax substitute of your office

has characteristics : functional

has domain
Registry witthholding agentc

quota of reductions recognized by the pre-deduction system funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/quotaRiduzioniRiconosciuteDalFondoPreSistemaDetrazione

Indicates the amount of reductions that must be recognized by the pension fund

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

rate applied to compensation not connected to the termination of the employment relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/aliquotaApplicataIndennitaNonConnesseAllaCessazioneDelRapportoDiLavoro

Indicates the rate, calculated on the reference income, applied to equivalent allowances, to the TFR, to other allowances and sums not connected to the termination of the employment relationship, to pension benefits in the form of capital paid to "new members", as well as to "old members" with the exclusion of the definitive payment of pension benefits in the form of capital included in the accrued amount as of 31 December 2000 taxed at the TFR rate. It also indicates the rate applied to allowances paid for the termination of coordinated and continuous collaboration relationships. For pension benefits paid to self-employed workers, individual entrepreneurs and their heirs, it indicates the rate applied to the benefits included in the accrued amount as of 31/12/2000. In the event that the rates and income brackets in force on 31 December 2006 (safeguard clause) have been taken into account in determining the rate calculated on the reference income, applied to equivalent allowances and to the TFR, as they are more favourable, the value A is indicated; in the event of non-application of the safeguard clause, the value B is indicated.

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

rate applied to severance pay related to the termination of the employment relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/aliquotaApplicataIndennitaConnesseAllaCessazioneDelRapportoDiLavoro

Indicates the rate applied to other allowances and sums connected to the termination of the employment relationship as well as to the definitive payment to the so-called "old members of old funds" of pension benefits in the form of capital included in the amount accrued as of 31 December 2000 (TFR rate). For pension benefits paid to self-employed workers, individual entrepreneurs and their heirs, indicate the rate applied to the benefits included in the amount accrued as of 1/1/2001. In the event of simultaneous payment of TFR and other related allowances, this point is not filled in

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

rate of income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/aliquotaRedditoAssoggettatoARitenutaATitoloDiImposta

Indicates the rate applied to pension benefits in the form of capital, included in the accrued amount from 1/1/2007, paid to "new members" as well as to "old members" who have opted for the application of the tax regime pursuant to art. 11 of Legislative Decree no. 252 of 5 December 2005

has characteristics : functional

has domain
Income Subject to Withholding Taxc

reason for income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/causaleRedditoAssoggettatoARitenutaATitoloDiImposta

Indicates the reason relating to income subject to withholding tax

has characteristics : functional

has domain
Income Subject to Withholding Taxc

recipient code benefit in the form of capital self-employed workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceDestinatarioPrestazioneInFormaDiCapitaleLavoratoreAutonomo

Indicates the nature of the person registered with the fund. In the case of provision of capital benefits paid to self-employed workers or individual entrepreneurs or their heirs, this does not need to be filled in

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

Recovered rental creditdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoPerCanoniDiLocazioneRecuperato

Amount of credit recovered in the event that during the adjustment it is necessary to proceed with the recovery of the credit for rental fees previously recognized

has characteristics : functional

has domain
Deductions and Creditsc

reference income provision of benefits not connected to the termination of the employment relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/redditoDiRiferimentoErogazioneIndennitaNonConnesseAllaCessazioneDelRapportoDiLavoro

Indicates the reference income pursuant to art. 19 of the TUIR with regard to the hypotheses of payment of equivalent allowances, TFR, other allowances and sums not connected to the termination of the employment relationship or the reference income calculated for the capital benefits paid by the complementary pension schemes according to the indications provided by Circular no. 29/2001 with the exclusion for the "old members of the old funds" of the definitive payment of benefits accrued at 12/31/2000 taxed with the TFR rate

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

reference year additional municipal balancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoSaldoAddizionaleComunale

Reference year relating to the payment of the municipal balance amount

has characteristics : functional

has domain
Additional Municipal Balancec

reference year bonus and stock optiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoBonusEStockOption

Reference year for remuneration paid in the form of bonuses and stock options

has characteristics : functional

has domain
Bonus and Stock Optionc

reference year flat rate tax on rentalsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoSaldoCedolareSeccaLocazioni

Reference year relating to the payment of the flat-rate tax balance for rentals

has characteristics : functional

has domain
_x000D_Dry Tax Rental Balancec

reference year of reimbursed expensedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoSpesaRimborsata

Indicates the year in which the expense reimbursed by the substitute was incurred

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

reference year tax perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoPeriodoDiImposta

Reference year of the tax period

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

reference year taxable income and contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoImponibiliEContributi

Indicates the year to which the taxable amounts and the related contributions of the section refer

region interests for installmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/regioneInteressiPerRateazione

Indicates the total amount of interest withheld per installment, for the declarant and for the spouse, paid to the Region

has characteristics : functional

has domain
_x000D_Interest for installmentsc

region interests for insufficiency or rectificationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/regioneInteressiPerIncapienzaORettifica

Indicates the amount of interest withheld overall for insufficient salary and/or for correction, for the declarant and for the spouse, paid to the Region

has characteristics : functional

has domain
Interest For Incapacity Or Rectificationc

Regional IRPEF surchargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleIRPEF

Indicates the amount of the regional IRPEF surcharge owed by the substitute on the total certified income from employment and similar, with the exclusion of those subject to separate taxation, or to withholding tax or substitute tax

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Regional IRPEF surcharge suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleAdIRPEFSospesa

Indicates the amount of the regional IRPEF surcharge not withheld upon termination of the employment relationship as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

Regional IRPEF surcharge Tax assistance suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleIRPEFAssistenzaFiscaleSospesa

Indicates the amounts of the regional surcharge that have not been applied following the suspension that occurred due to exceptional events

has characteristics : functional

has domain
Fiscal Assistance suspendedc

regional surcharge from previous year withheld in reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleAnnoPrecedenteTrattenutaInAnnoDiRiferimento

Indicates the amount of the regional Irpef surcharge for the year preceding the reference year by the substitute declarant

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

regional surcharge not refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleNonRimborsato

The attribute reports the unreimbursed amount in whole or in part relating to the unreimbursed amount of the regional surcharge

has characteristics : functional

has domain
Regional supplementc

regional surcharge reference year terminated relationshipsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleAnnoDiRiferimentoRapportiCessati

Indicates the amount of the regional Irpef surcharge for the reference year withheld in the reference year by the substitute in the event of termination of the employment relationship during the reference year

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

regional surcharge refundeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleRimborsato

The attribute reports the amount actually reimbursed on the basis of what is reported in the 730/4 under the heading "additional regional Irpef amount to be reimbursed" with reference to the declarant

has characteristics : functional

has domain
Regional supplementc

regional surcharge retaineddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleAnnoPrecedenteAdAnnoDiRiferimentoTrattenuto

The attribute reports the amount actually withheld based on what is reported in form 730/4 under the heading "Regional additional Irpef amount to be withheld" with reference to the declarant

has characteristics : functional

has domain
Regional supplementc

Regional surcharge suspended for withholdings in reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/addizionaleRegionaleSospesaPerTrattenuteInAnnoDiRiferimento

Indicates the amount of the regional Irpef surcharge not withheld as a result of the provisions issued following exceptional events

has characteristics : functional

has domain
Withholdings for Assimilated Employee Work and Tax Assistancec

request for lower flat rate advance paymentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/richiestaDiMinorAccontoCedolareSecca

If crossed out it indicates a request for a lower flat-rate advance payment

has characteristics : functional

has domain
Down payment Cedolare Seccac

request for lower IRPEF advance paymentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/richiestaDiMinorAccontoIRPEF

If crossed out, it indicates a request for a lower IRPEF advance payment.

has characteristics : functional

has domain
Down payment of IRPEFc

Residual amount from previous yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoResiduoAnnoPrecedente

Indicates the amount of the sums returned pursuant to Article 10, paragraph 1, letter d-bis) of the TUIR, as amended by Article 1, paragraph 174, of Law 27 December 2013, n.147 which it was not possible to deduct in previous years.

has characteristics : functional

has domain
Expenses deductiblec

safeguard clause rate applied to compensation not connected to termination of employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/clausolaSalvaguardiaAliquotaApplicataAIndennitaNonConnessaACessazioneDelRapportoDiLavoro

Indicates the rate, calculated on the reference income, applied to equivalent allowances, to the TFR, to other allowances and sums not connected to the termination of the employment relationship, to pension benefits in the form of capital paid to "new members", as well as to "old members" with the exclusion of the definitive payment of pension benefits in the form of capital included in the accrued amount as of 31 December 2000 taxed at the TFR rate. It also indicates the rate applied to allowances paid for the termination of coordinated and continuous collaboration relationships. For pension benefits paid to self-employed workers, individual entrepreneurs and their heirs, indicate the rate applied to the benefits included in the accrued amount as of 31/12/2000

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

safeguard clause rate applied to compensation related to termination of employment relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/clausolaSalvaguardiaAliquotaApplicataAIndennitaConnessaACessazioneDelRapportoDiLavoro

Indicates the rate applied to other indemnities and sums connected to the termination of the employment relationship as well as to the definitive payment to the so-called "old members of old funds" of pension benefits in the form of capital included in the amount accrued at 31 December 2000 (TFR rate ). For pension benefits paid to self-employed workers, individual entrepreneurs and their heirs, it indicates the rate applied to the benefits included in the accrued amount from 1/1/2001. In the event of simultaneous payment of TFR and other related benefits, this point does not must be filled in

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

saldo cedolare secca locazioni trattenutodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoCedolareSeccaLocazioniTrattenuto

has characteristics : functional

has domain
_x000D_Dry Tax Rental Balancec

saldo IRPEF assistenza fiscale sospesadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoIRPEFAssistenzaFiscaleSospesa

has characteristics : functional

has domain
Fiscal Assistance suspendedc

saldo IRPEF non rimborsatodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoIRPEFNonRimborsato

has characteristics : functional

has domain
IRPEF balancec

saldo IRPEF non trattenutodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoIRPEFNonTrattenuto

has characteristics : functional

has domain
IRPEF balancec

saldo IRPEF rimborsatodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoIRPEFRimborsato

has characteristics : functional

has domain
IRPEF balancec

saldo IRPEF trattenutodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/saldoIRPEFTrattenuto

has characteristics : functional

has domain
IRPEF balancec

seconda o unica rata acconto cedolare seccadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/secondaOUnicaRataAccontoCedolareSecca

has characteristics : functional

has domain
Down payment Cedolare Seccac

secondary exempt income codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceRedditoEsenteSecondario

Indicate the secondary exempt income code

has characteristics : functional

has domain
_x000D_Exempt Incomec

secondo o unico acconto IRPEF trattenutodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/secondoOUnicoAccontoIRPEFTrattenuto

has characteristics : functional

has domain
Down payment of IRPEFc

sesso percettore sommedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/sessoPercettoreSomme

has characteristics : functional

has domain
Registry of Sum Receiverc

sigla provinciadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/siglaProvincia

has characteristics : functional

has domain
Tax domicile (Municipality of)c

sigla provincia di nascitadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/siglaProvinciaDiNascita

has characteristics : functional

has domain
Registry of Sum Receiverc

signaturedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/firma

Indicates that the communication is signed by the declarant or by the person who has legal, business or factual representation

has characteristics : functional

has domain
Signature of the communicationc

signature of tax substitutedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/firmaSostitutoDiImposta

Signature of the tax substitute

has characteristics : functional

has domain
Personal Data Income Certification Reference Yearc

signature of the person in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/firmaIncaricato

Signature of the person in charge

has characteristics : functional

has domain
_x000D_Commitment to Telematic Servicec

Social security company codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceAziendaEntePrevidenziale

Company code possibly assigned by the social security institution

somme restituite nell'annodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/sommeRestituiteDuranteAnno

has characteristics : functional

has domain
Expenses deductiblec

somme restituite non escluse dai redditidp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/sommeRestituiteNonEscluseDaiRedditi

has characteristics : functional

has domain
Expenses deductiblec

special case code income formationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceCasoParticolareFormazioneReddito

Indicates the code (A or B) relating to the particular case of income formation

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

special case signatory representativedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/casoParticolareRappresentanteFirmatario

Indicates whether the hypothesis of replacement and/or cancellation of a previously sent CU by the incoming substitute on behalf of the deceased substitute is ticked

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

special categoriesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/categorieParticolari

Special category code

has characteristics : functional

has domain
Registry of Sum Receiverc

special periodsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/periodiParticolari

Reports the code relating to a particular period of the employment relationship

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

start date of cooperative member artisansdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioSocioCooperativoArtigiani

Start date of the period in which the activity as a craftsman member was carried out. In the case of a full year from January to December

has characteristics : functional

has domain
Social Security and Welfare Data for Artisan Cooperative Membersc

start date of employment relationshipdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioRapportoDiLavoro

Start date of employment

has characteristics : functional

has domain
_x000D_Income from Assimilated Employee Work and Tax Assistancec

Start date of reference period of accrued TFRdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioPeriodoDiRiferimentoTFRMaturato

Start date of reference period of accrued TFR

has characteristics : functional

has domain
Accrued TFRc

start date of reference period of capital benefit accrueddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioPeriodoDiRiferimentoPrestazioneInFormaDiCapitaleMaturate

Start date of the period of capital benefits accrued (up to 12/31/2000) and paid by supplementary pension schemes

has characteristics : functional

has domain
Accrued Capital Benefits Paid by Pension Plansc

stato esterodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/statoEstero

has characteristics : functional

has domain
Registry of Sum Receiverc

subaltern land registry lease propertydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/subalternoCatastoLocazioneImmobile

Cadastral subaltern of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

substitute signaturedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/firmaSostituto

Indicates the box reserved for the signature of the delegating tax substitute

has characteristics : functional

has domain
Section B Electronic Address of Appointed Intermediaryc

Substitute tax code for incoming employeedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoSubentrante

Tax code of the substitute who carried out the replacement and/or cancellation of a previously sent CU

has characteristics : functional

has domain
Registry witthholding agentc

substitute tax on performance bonuses not withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaSostitutivaPremiDiRisultatoNonTrattenuta

The attribute reports the amount not retained in full or in part relating to the amount not retained on the performance bonus

has characteristics : functional

has domain
Substitute tax performance bonusesc

substitute tax on performance bonuses withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaSostitutivaPremiDiRisultatoTrattenuta

The attribute indicates the amount actually withheld based on what is reported in the 730/4 under the heading "substitute tax on performance bonus"

has characteristics : functional

has domain
Substitute tax performance bonusesc

substitute tax tax assistance suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaSostitutivaAssistenzaFiscaleSospesa

Indicates the amounts of the substitute tax debts on performance bonuses relating to the tax assistance provided, which were not operated following the suspension that occurred due to exceptional events

has characteristics : functional

has domain
Fiscal Assistance suspendedc

succession opening yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoAperturaSuccessione

Year in which the succession was opened in the event of payment of back payments to the heirs

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

Supplementary pension contributions deducted from incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/contributiPrevidenzaComplementareDedottiDaiRedditi

Indicates the amount of contributions and premiums paid by the worker and the employer to supplementary pension schemes

has characteristics : functional

has domain
Supplementary Pensionc

Supplementary pension contributions not deductible from incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/contributiPrevidenzaComplementareNonDedottiDaiRedditi

Indicates the amount of contributions and premiums not deducted from Income from employment and similar with a permanent contract, Income from employment and similar with a fixed-term contract, Pension income, Other similar income, Periodic allowances paid by the spouse, for example because it exceeds the limit set by art. 10, paragraph 1, letter e-bis), of the TUIR, as amended by art. 16, paragraph 1, letter a) of Legislative Decree no. 114/2022

has characteristics : functional

has domain
Supplementary Pensionc

Supplementary treatment codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTrattamentoIntegrativo

Indicates the cases relating to the recognition of the supplementary treatment by the withholding agent. It is specified that this section must be completed in the case of disbursement of income referred to in articles 49 of the TUIR, with the exclusion of those indicated in paragraph 2, letter a) and 50 paragraph 1, letters a), b), c), c). -bis, d), h-bis and l) of the Tuir

has characteristics : functional

has domain
Integrative Treatmentc

Surname of the representative signatorydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/cognomeRappresentanteFirmatario

Surname of the signatory representative

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

Surname or name of tax substitutedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/cognomeDenominazioneSostitutoDiImposta

Surname or company name of the tax substitute. Public administrations must indicate the name by which they are distinguished by the provisions that regulate them.

has characteristics : functional

has domain
Registry witthholding agentc
Tax Withholding Agentc

surname or name of the person receiving the sumsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/cognomeDenominazionePercettoreSomme

Surname or company name of the taxpayer

has characteristics : functional

has domain
Registry of Sum Receiverc

tax code entitleddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAventeDiritto

Tax code of the beneficiaries or heirs present in the communication relating to the certification in the name of the deceased employee, in relation to the TFR or other benefits paid to the beneficiaries or heirs indicated by the substitute

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

tax code identifying the funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleIdentificativoDelFondo

Tax code of the fund or funds to which the contribution was made

Tax code of administration or companydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAmministrazioneOAzienda

Administration/Company Tax Code

tax code of another subjectdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAltroSoggetto

Tax code of each substitute who paid the income

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

tax code of substitute TFR payer at the bottomdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoErogatoreTFRInFondo

Tax code of the tax substitute who paid the TFR. This data is relevant for "old members of old funds" for the purpose of identifying the tax rate applicable to the benefits paid to them (TFR rate); for " new members”, for the purposes of correct recognition of reductions (in proportion to the TFR quota allocated to the fund). This field must not be filled in for benefits paid to self-employed workers, individual entrepreneurs or their heirs

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

Tax code of the company or declaring bodydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSocietaEnteDichiarante

Tax code of the declaring company or entity in the event that the person submitting the declaration is not a natural person, or the tax code and personal details of the representative of the declaring company or entity

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

Tax code of the dependent family memberdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleDelFamiliareACarico

Tax code of each dependent family member for whom premium and contribution payments have been made

Tax code of the employer providing TFR accrued in the previous perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleDatoreDiLavoroErogatoreTFRMaturatoInPeriodoPrecedente

Tax code of the employer who paid the TFR accrued up to 12/31/2006

has characteristics : functional

has domain
TFR Accrued at Treasury Fundc

tax code of the institution or fund having welfare purposesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleEnteOCassaAventeFiniAssistenziali

Tax code of the institution or fund with welfare purposes to which the substitute and/or the replaced person has paid contributions for healthcare assistance

has characteristics : functional

has domain
Expenses deductiblec

Tax code of the intermediary in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleIntermediarioIncaricato

Tax code of the intermediary appointed by the tax substitute as delegate for receiving the 730-4 forms made available by the Revenue Agency

has characteristics : functional

has domain
Section B Electronic Address of Appointed Intermediaryc

tax code of the paying administrationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAmministrazioneVersante

Indicate the tax code of the administration that paid the contribution in the event that it is a different entity from the entity indicated in the Uniemens report

Tax code of the person in chargedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleIncaricato

Tax code of the person in charge (intermediaries and group companies) who submits the communication electronically

has characteristics : functional

has domain
_x000D_Commitment to Telematic Servicec

tax code of the person providing income from self-employmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSoggettoEroganteRedditoLavoroAutonomo

Indicates the tax code of the person who paid the income. If there is income paid by more than one person, more lines must be used, showing the data relating to each substitute

has characteristics : functional

has domain
Income Paid by Other Self-Employed Personsc

tax code of the recipient of the sumsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscalePercettoreSomme

Taxpayer's tax code

has characteristics : functional

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Registry of Sum Receiverc

Tax code of the signatory representativedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleRappresentanteFirmatario

Tax code of the signatory representative

has characteristics : functional

has domain
_x000D_Signatory Representative of Communicationc

tax code other subject reimbursed expensedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAltroSoggettoSpesaRimborsata

Indicate the tax code of the person, other than the employee, to whom the reimbursed expense refers. If the reimbursement is related to social security and welfare contributions paid for personal care workers for elderly or non-self-sufficient family members (Deductible burden code filled in), the employer's tax code communicated to INPS must be indicated, if different from the employee's

has characteristics : functional

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Refunds for non-taxable goods and servicesc

tax code other tax substitute refund of goods and servicesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleAltroSostitutoDiImpostaRimborsoBeniEServizi

Tax code of the previous tax substitute who proceeded with the refund

has characteristics : functional

has domain
Refunds for non-taxable goods and servicesc

tax code representeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleRappresentate

Tax code of the representative

has characteristics : functional

has domain
Representative registryc

tax code social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleEntePrevidenziale

Indicate the tax code of the social security institution

tax code subject to adjustmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSoggettoConguaglio

Tax code of the subjects who have transmitted the data for the social security adjustment operations for the purpose of the 1% increase on the part of the salary exceeding the first pensionable bracket and/or on the 18% increase for the CTPS management only (V1, reason 7 CMU 2)

Tax code subject to complaintdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSoggettoDenuncia

Indicates the tax code of the tax substitute/employer to whom the Administration obliged to pay contributions has communicated the social security data to process the monthly contribution reports. It is specified that in cases of command, detachment or other position for which the Administration of destination that directly pays the additional wages, pays the contributions and communicates to the Administration of origin of the employee the data to be indicated in the report, the tax code of the Administration of origin of the employee must be indicated

tax code substitute compensation previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoCompensoAnniPrecedenti

Tax code of the previous substitute who paid the outstanding emoluments in the event of extraordinary transactions involving the transfer of employees

has characteristics : functional

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Compensation Relative to Previous Yearsc

tax code substitute extinguished expropriation compensationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoEstintoIndennitaDiEsproprio

Tax code of the extinguished substitute, in the event that the certification (expropriation compensation section) was issued by the latter, in the case of extraordinary operations with extinction of the tax substitute and with continuation of the activity by another substitute

has characteristics : functional

has domain
Self-Employment Certification Commissions and Other Incomec

tax code substitute extinguished self-employment and various incomesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoEstintoLavoroAutonomoERedditiDiversi

Tax code of the extinguished substitute, in the event that the certification (section relating to self-employment and other income) was issued by the latter, in the case of extraordinary operations with extinction of the tax substitute and with continuation of the activity by another substitute

has characteristics : functional

has domain
Self-Employment Certification Commissions and Other Incomec

tax code substitute extinguished third party seizuredp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoEstintoPignoramentoPressoTerzi

Tax code of the extinguished substitute, in the event that the certification (third party seizure section) was issued by the latter, in the case of extraordinary operations with extinction of the tax substitute and with continuation of the activity by another substitute

has characteristics : functional

has domain
Self-Employment Certification Commissions and Other Incomec

tax code substitute extraordinary operationsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoOperazioniStraordinarie

Tax code of the transferor withholding agent who paid the severance pay, including advances and deposits in the event of extraordinary transactions involving the transfer of employees without interruption of the employment relationship

has characteristics : functional

has domain
Employment Relationship Datac

tax code substitute for tips paid by other subjectsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoDiImpostaManceErogateDaAltriSoggetti

Indicate the tax code of the previous substitute who paid the tips

has characteristics : functional

has domain
Tips Given by Other Personsc

tax code substitute income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoRedditoAssoggettatoARitenutaATitoloDiImposta

tax code of the previous substitute who paid the income in the event of extraordinary transactions involving the transfer of employees

has characteristics : functional

has domain
Income Subject to Withholding Taxc

tax code substitute provider of equivalent allowancedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoErogatoreIndennitaEquipollente

Tax code of the substitute who paid the main equivalent allowance in the sole case that the other allowances and sums connected to the termination of the employment relationship highlighted in the total amount of other allowances and sums paid in 2023, referring to the main equivalent allowance, were paid by a tax substitute other than the one who paid the main equivalent allowance

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

tax code substitute supplementary treatmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoTrattamentoIntegrativo

Tax code of the substitute for the supplementary treatment

has characteristics : functional

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Integrative Treatmentc

tax code substitute TFR providerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoErogatoreTFR

Indicate the tax code of the substitute who paid the TFR in the sole case that the other allowances and sums connected to the termination of the employment relationship and/or the incentive for facilitated early retirement highlighted in the "Amount paid current year" field were paid by a tax substitute other than the one who paid the TFR

has characteristics : functional

has domain
Accrued TFRc

tax code third party complaintdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSoggettoTerzoDenuncia

Indicates the tax code of the third parties who transmitted the data that were included in the monthly contribution reports of the entity issuing the certification. The third parties are the tax substitutes who pay sums to workers, carry out the contribution withholdings for dependent work and transmit the data to the Administration to which the employee belongs so that the latter can include them in their monthly report

tax code withholding agentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoDiImposta

Tax code of the tax substitute (the VAT number does not need to be indicated)

has characteristics : functional

has domain
Registry witthholding agentc
Tax Withholding Agentc

tax code withholding tax performance bonuses other subjectsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceFiscaleSostitutoDiImpostaPremiDiRisultatoAltriSoggetti

Indicate the tax code of the previous substitute who paid the income

has characteristics : functional

has domain
Performance bonuses awarded by other entitiesc

tax credit for taxes paid abroaddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoDiImpostaPerImpostePagateEstero

Indicates the tax credit eventually recognized during the balancing operations for taxes definitively paid abroad

has characteristics : functional

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Deductions and Creditsc

Tax domicile datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataDomicilioFiscale

Date of tax domicile from 1st January of the year preceding the one defined in the CU scheme

has characteristics : functional

has domain
Tax domicile (Municipality of)c

tax substitute activity codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceAttivitaSostitutoDiImposta

Code of the activity carried out as a main activity (with reference to the turnover) taken from the classification of economic activities, in force at the time of issue of the Single Certification

has characteristics : functional

has domain
Registry witthholding agentc

tax substitute addressdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/indirizzoSostitutoDiImposta

Street, house number, fraction of the tax substitute of your office

has characteristics : functional

has domain
Registry witthholding agentc

tax substitute capdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/capSostitutoDiImposta

ZIP code of the tax substitute of your office

has characteristics : functional

has domain
Registry witthholding agentc

tax substitute email addressdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/indirizzoPostaElettronicaSostitutoDiImposta

Email address of the tax substitute of your office

has characteristics : functional

has domain
Registry witthholding agentc
Tax Withholding Agentc

tax substitute namedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/nomeSostitutoDiImposta

Name of the tax substitute

has characteristics : functional

has domain
Registry witthholding agentc
Tax Withholding Agentc

tax substitute office codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceSedeSostitutoDiImposta

Indicates the operational headquarters code that is freely assigned by the tax substitute for the purpose of distinguishing employees of different locations or qualifications when completing the CUD issued to their employees, using a numeric triplet that must be between the values "001" and "999". If the tax substitute has only one operational headquarters or has not filled in the "operational headquarters" field of the CUD, the communication must necessarily indicate the code "000".

has characteristics : functional

has domain
Registry witthholding agentc

taxable amount adjustmentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileConguaglio

Indicates the amount of income communicated by the subjects, referred to in the Fiscal Equalization Code, who have been the subject of the social security equalization operations

taxable amount credit managementdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileGestioneCredito

Indicates the taxable amount relating to the unitary management of credit and social benefits

taxable amount for IVS purposesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileAiFiniIVS

Indicates the amount of taxable income for pension purposes, including the 18% increase in the taxable base pursuant to art. 15, co. 1, L. n. 724 of 23 December 1994 (INPS Circ. 11 February 2011, n. 35). The field is filled in exclusively in the case of a worker registered with the ex-Ipost management

has characteristics : functional

has domain
Social Security and Welfare Data for Subordinate Workersc

Taxable amount for self-employment in current yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileLavoroAutonomoInAnnoCorrente

Indicates the taxable amount determined by the difference between the gross amount and the amounts not subject to withholding taxes

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

taxable amount IVS honorary magistratedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileIVSMagistratoOnorario

Indicates the taxable social security income for the purposes of disability, old age and survivors' insurance, for which the rate of 33 or 24 percent is applied

taxable amount IVS sports parasaburodinatodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileIVSParasaburodinatoSportivo

Indicates the taxable income for the purposes of disability, old age and survivors' insurance on which the pension contribution was calculated

taxable amount of contribution for honorary magistratedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileContributivoMagistratoOnorario

Indicates the total taxable contribution within the limit of the annual contribution ceiling referred to in art. 2, paragraph 18, of law no. 335/95, which for the year 2023 is equal to Euro 113,520.00 based on the provisions in force

taxable amount of parasubordinate sports contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileContributivoParasubordinatiSportivi

Indicates the total taxable contribution within the limits of the annual contribution maximum referred to in art. 2, co.18, of Law no. 335 of 8 August 1995

taxable amount of socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoQuotaImponibileLavoriSocialmenteUtili

Indicates the portion subject to taxation exceeding overall in the tax period Euro 3,098.74 (taxable portion) for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

Taxable amount self-employed in previous yearsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileLavoroAutonomoInAnniPrecedenti

Indicates the amount of sums paid in previous years in the event of advances

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

taxable amount social security institutiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibilePrevidenzialeEntePrevidenziale

Indicates the total taxable compensation paid in the year

has characteristics : functional

has domain
Social Security and Welfare Data Other Institutionsc

Taxable amount TFR additional elementsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileTFRUlterioriElementi

Indicates the taxable amount relating to the TFR. Further elements

Taxable amountSocial securitydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibilePrevidenziale

Indicates the total amount of monthly wages due in the calendar year, both full and reduced (basic salary, contingency, additional fees, etc.) as well as the total amount of non-monthly fees (arrears relating to previous years due by law or contract, extra-monthly emoluments such as the 13th or 14th month and other bonuses, performance bonuses, amounts due for holidays and public holidays not enjoyed, values subject to ordinary contributions relating to premiums for extra-professional insurance policies, subsidized mortgages, use of cars or other fringe benefits)

has characteristics : functional

has domain
Social Security and Welfare Data for Subordinate Workersc

taxable pension amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibilePensionistico

Indicates the taxable amount for pension purposes including any 18% increase in the CTPS management

telefono o fax sostituto d'impostadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/telefonoFaxSostitutoDiImposta

has characteristics : functional

has domain
Registry witthholding agentc
Tax Withholding Agentc

termination date of the early retirement benefit perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataCessazionePeriodoBeneficioRenditaAnticipata

Indicates the date of termination of the period for which the recipient has benefited from the advance pension

has characteristics : functional

has domain
Early Annuity Benefit Periodc

Territorial insurance position numberdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/numeroPosizioneAssicurativaTerritoriale

Indicates the INAIL territorial insurance position number and the relative countercode

has characteristics : functional

has domain
INAIL Insurance Datac

TFR amount accrued after deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRMaturatoPostSistemaDetrazione

Indicates the amount of TFR accrued since 1 January 2001, understood as the amount set aside from that date, increased by the relative sums allocated to pension schemes, advances and payments on account that may have already been paid and also increased by any TFR quotas set aside in the Treasury fund and net of revaluations already subject to substitute tax. For advances on TFR, the amount is that accrued on the date of the request for the advance or on 12/31/2021 (date chosen for calculating the reference income). In the event of a transition from the equivalent indemnity regime to the TFR regime that occurred after 1/1/2001, it indicates only the amount of TFR accrued

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

TFR amount accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRMaturatoPreSistemaDetrazione

Indicates the amount of TFR accrued as of 31 December 2000, understood as the amount set aside up to that date, including the relative sums allocated to pension schemes, advances and any payments already made. This amount must include any excess amount accrued as of 31 December 2000. In the event of a transition from the equivalent indemnity regime to the TFR regime, it is specified that: – if the transition occurred after 31/12/2000, the amount is that of the equivalent indemnity (net of the sum corresponding to the ratio between the contribution rate charged to the worker and the overall rate of the contribution paid to the institution, fund or pension scheme) – if the transition occurred before 31/12/2000, the amount is given by the sum of the equivalent indemnity (net of the sum corresponding to the ratio between the contribution rate charged to the worker and the overall rate of the contribution paid to the institution, fund or pension scheme) and the TFR accrued as of 31/12/2000.

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

TFR amount accrued paid to the funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRMaturatoVersatoAlFondo

Indicates the amount of TFR accrued in a certain period (up to 12/31/2000 or from 1/1/2001 to 12/31/2006 or from 1/1/2007) and paid into supplementary pension schemes

has characteristics : functional

has domain
Accrued TFRc

TFR amount accrued remaining in the companydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRMaturatoRimastoInAzienda

Indicates the amount of TFR accrued in a certain period (up to 12/31/2000 or from 1/1/2001) and remaining in the company

has characteristics : functional

has domain
Accrued TFRc

TFR amount allocated entirely to the pre-deduction system funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRDestinatoInteramenteAlFondoPreSistemaDetrazione

Indicates the amount of TFR allocated to supplementary pension schemes relating to the TFR accrued at 12/31/2000 in the event of definitive payment to "old members of old funds" who have entirely allocated the TFR accrued at 12/31/2000 to a pension fund

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

TFR amount allocated to the post-deduction system funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRDestinatoAlFondoPostSistemaDetrazione

Indicates the amount of TFR allocated to supplementary pension schemes already included in the TFR accrued from 1/1/2001

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

TFR amount allocated to the pre-deduction system funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRDestinatoAlFondoPreSistemaDetrazione

Indicates the total amount of TFR allocated to supplementary pension schemes relating to the TFR accrued at 12/31/2000

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

TFR amount paid in previous years accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRErogatoInAnniPrecedentiMaturatoPostSistemaDetrazione

Indicates the amount of TFR paid from 1974 to 2022 for any reason (advance, down payment, balance in the case of recognition in 2023 of additional sums with consequent obligation to re-liquidate) referable to the TFR accrued from 1/1/2001. In the case of advance payment by the Treasury Fund, indicates the amount of TFR paid by the latter from 2007 to 2022 referable to the TFR accrued from 1/1/2007

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

TFR amount paid in previous years accrued before the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTFRErogatoInAnniPrecedentiMaturatoPreSistemaDetrazione

Indicates the amount of TFR paid from 1974 to 2022 for any reason (advance, down payment, balance in the case of recognition in 2023 of additional sums with consequent obligation of re-liquidation) referable to the TFR accrued at 12/31/2000. In the case of transfers from compensation equivalent to TFR also indicates the amount of the equivalent compensation paid in previous years (amount of the equivalent compensation calculated net of the sum corresponding to the ratio between the rate of the contribution charged to the worker and the overall rate of the contribution itself paid (to the institution, fund or provident fund)

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

TFR contribution amount additional items duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiTFRUlterioriElementiDovuti

Indicates the contributions relating to the TFR Additional Elements

TFR contribution amount duedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiTFRDovuti

Indicates the contributions relating to the TFR

TFR deduction amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioneTFR

Indicates the deduction due on the basis of what is established by the decree of 20 March 2008 published in the Official Journal of 2 April 2008 for the TFR and other allowances and sums connected to the termination of the employment relationship

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

TFR deduction amount art 19 comma 1 ter TIURdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioniTFRArt19Comma1TerTIUR

Indicates the amount of the deductions due on the TFR accrued from 1/1/2001, equal to 61.97 euros per year for fixed-term employment relationships with an effective duration of no more than two years (art. 19, paragraph 1-ter of the TUIR). The deductions must be related to the months worked in the year and must be proportionally reduced in the years in which the relationship was carried out for a number of hours lower than the ordinary number provided for by collective labor agreements (part-time periods) and however, they cannot exceed the tax calculated on the TFR accrued from 1/1/2001. The deductions can be attributed exclusively by the tax substitute who pays the TFR even in the case of partial allocation to the pension fund of the TFR accrued from 1 January 2001 The above mentioned deductions do not apply to advances and for conventional periods

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

TFR deduction amount decreedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoDetrazioniTFRDecreto

Indicates the amount of the deduction due pursuant to art. 1 of the decree of 20 March 2008 on the TFR and equivalent allowances pursuant to art. 17, paragraph 1, letter a) of the TUIR. The aforementioned deduction can be attributed exclusively by the withholding agent. If the TFR is entirely allocated to the pension fund, the withholding agent may recognize the deduction referred to in art. 1 of the decree of 20 March 2008 exclusively in the event that it pays other allowances and sums. The above mentioned deductions do not apply to advance payments

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

TFR employment relationship start datedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/dataInizioRapportoDiLavoroTFR

Indicates the start date of the employment relationship; in the case of transfer of the employee without interruption of the employment relationship from one substitute to another, indicates the start date of the relationship with the first substitute; indicates the date of registration with the fund for the Capital benefits Point 815 must indicate the date of termination of the employment relationship or the date of termination of registration

has characteristics : functional

has domain
Employment Relationship Datac

TFR payment title codedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceTitoloErogazioneTFR

Indicates the title of the disbursement of the TFR sum paid in the current year

has characteristics : functional

has domain
Accrued TFRc

TFR percentage allocated to the pre-deduction system funddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/percentualeTFRDestinatoAlFondoPreSistemaDetrazione

Reduction percentage calculated based on the TFR annually allocated to supplementary pension provision

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

TFR reference yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiRiferimentoTFR

Year in which the worker accrues the TFR credit

has characteristics : functional

has domain
Severance Pay and Other Benefitsc

TFR revaluation amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoRivalutazioneTFR

Indicates the total amount of the revaluation of the TFR pursuant to art. 2120 of the Civil Code, already subject to substitute tax net of the relevant tax. This point must be filled in exclusively in the case of payments for any reason in 2023 of TFR and other allowances and sums connected to the termination of the employment relationship even if they refer to the accrued as of 31 December 2000. Legislative Decree no. 4 of 2019 provided for a tax exemption on the TFS in Article 24. In particular, a reduction in the tax rate determined pursuant to Article 19, paragraph 2-bis of the Tuir was provided for, which varies depending on the time in which the treatment is paid with respect to the date of termination of the employment relationship

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

TFR revaluation substitute taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/impostaSostitutivaRivalutazioneTFR

Substitute tax on TFR revaluations accrued in each year as per paragraph 3 of article 11 of Legislative Decree no. 47/2000. In particular, it indicates the amount of the substitute tax paid in advance by the 16th day of the month of December, and the amount of the substitute tax paid in balance by 16 February of the year following the one in which the revaluations matured

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

TFR taxable amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileTFR

Indicates the taxable amount relating to the TFR

TFS contribution amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoContributiTFS

Indicates the contributions relating to the TFS (employer's share and employee's share)

TFS taxable amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImponibileTFS

Indicates the taxable amount relating to the TFS

titolo erogazone reddito assoggettato a ritenuta a titolo di impostadp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/titoloErogazoneRedditoAssoggettatoARitenutaATitoloDiImposta

has characteristics : functional

has domain
Income Subject to Withholding Taxc

total additional regional amount to IRPEF suspended socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleAddizionaleRegionaleAdIRPEFSospesoLavoriSocialmenteUtili

Amount of regional Irpef surcharge suspended for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

total amount of additional incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleUlterioriRedditi

Amount of additional income

has characteristics : functional

has domain
Subordinate employment certification and fiscal assistancec

total amount of additional municipal advance withheld previous yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleAccontoAddizionaleComunaleTrattenutoAnnoPrecedente

Indicates the total advance payment of the municipal additional tax on the previous year's Irpef withheld

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of additional municipal balance withheld from previous yeardp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleSaldoAddizionaleComunaleTrattenutoAnnoPrecedente

Indicates the balance of the municipal additional tax on the previous year's Irpef withheld

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of back pay deduction availabledp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleCompensiArretratiDetrazioneFruibile

Total amounts of outstanding emoluments of income from employment, equivalent and assimilated relating to previous years subject to separate taxation, net of social security and welfare contributions payable by the employee

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

total amount of back pay deduction not availabledp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleCompensiArretratiDetrazioneNonFruibile

Total amounts of outstanding emoluments of income from employment, equivalent and assimilated relating to previous years subject to separate taxation, net of non-usable social security and welfare contributions

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

total amount of compensation paid to a sports parasubordinatedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleCompensiCorrispostiAParasubordinatoSportivo

Indicate the total compensation paid to Parasubordinate Sportsmen and similar figures in the amateur sector. indicate the total compensation paid in the previous year (from 1 July)

total amount of compensation paid to the self-employed workerdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleCompensiCorrispostiAlLavoratoreParasubordinato

Indicates the total compensation paid in the year, within the limits of the annual contribution ceiling referred to in art. 2, co.18, of Law no. 335 of 8 August 1995

total amount of deductible expenses excluded from incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleOneriDeducibiliEsclusiDaiRedditi

Total amount of charges deducted by the substitute

has characteristics : functional

has domain
Expenses deductiblec

total amount of fees for honorary magistrates confirmed non-exclusivistdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleCompensiMagistratiOnorariConfermatiNonEsclusivisti

Indicates the total compensation of confirmed non-exclusivist honorary magistrates

total amount of income adjusted in periodic check paid by the declared spousedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiConguagliatiInAssegnoPeriodicoCorrispostoDalConiugeDichiarato

Total amount of income paid by other subjects and adjusted by the tax substitute for the periodic allowance paid by the declared spouse

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of income adjusted in the declared fixed-term employment incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiConguagliatiNelRedditoLavoroTempoDeterminatoDichiarato

Total amount of income paid by other subjects and adjusted by the tax substitute for the declared fixed-term work

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of income adjusted in the declared pension incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiConguagliatiNelRedditoDiPensioneDichiarato

Total amount of income paid by other subjects and adjusted by the tax substitute for the declared pension income

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of income adjusted in the declared permanent employment incomedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiConguagliatiNelRedditoLavoroTempoIndeterminatoDichiarato

Total amount of income paid by other subjects and adjusted by the tax substitute for the declared permanent employment

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of income adjusted to other similar income declareddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiConguagliatiInAltroRedditoAssimilatoDichiarato

Total amount of income paid by other subjects and adjusted by the tax substitute for other declared similar income

has characteristics : functional

has domain
_x000D_Income Provided by Other Partiesc

total amount of income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRedditiAssoggettatiARitenutaATitoloDiImposta

Total amount of income subject to withholding tax

has characteristics : functional

has domain
Income Subject to Withholding Taxc

total amount of IRPEF withholdings income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRitenuteIRPEFRedditiAssoggettatiARitenutaATitoloDiImposta

Total amounts of IRPEF withholdings made on income subject to withholding tax

has characteristics : functional

has domain
Income Subject to Withholding Taxc

total amount of supplementary pension contributionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleContributiPrevidenzaComplementare

Indicates the total amount of contributions deducted in the year and in previous years, limited to the first five years of participation in the supplementary pension schemes in relation to the total contributions paid in the five-year period, by the first-time worker and by the employer

has characteristics : functional

has domain
Supplementary pension contribution for first-time workersc

Total amount of suspended IRPEF withholdings for socially useful workdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRitenuteIRPEFSospeseLavoriSocialmenteUtili

Amount of withholdings suspended for socially useful work

has characteristics : functional

has domain
Socially Useful Work Sectionc

total amount of suspended IRPEF withholdings income subject to withholding taxdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRitenuteIRPEFSospeseRedditiAssoggettatiARitenutaATitoloDiImposta

Total amounts of suspended IRPEF withholdings on income subject to withholding tax

has characteristics : functional

has domain
Income Subject to Withholding Taxc

total amount of withholding taxes suspendeddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRitenuteSospese

Total amounts of outstanding emoluments of income from employment, equivalent and assimilated relating to previous years subject to separate taxation, net of social security and welfare contributions payable by the employee, and the related suspended withholdings

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

total amount reductions determination of taxable amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRiduzioniDeterminazioneImponibile

Indicates the total reductions applied for the purposes of determining taxable amounts

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

total amount withhelddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleRitenuteOperate

Total amounts of outstanding emoluments of income from employment, equivalent and assimilated relating to previous years subject to separate taxation, net of social security and welfare contributions payable by the employee, and the related withholdings made

has characteristics : functional

has domain
Compensation Relative to Previous Yearsc

total tax amountdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoImpostaComplessiva

Indicates the overall tax obtained by applying the rates shown to the respective declared taxable amounts

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

total taxable amount for payments made for relationships terminated before 1974dp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleImponibileErogazioneRapportiCessatiAnte1974

Total taxable amount in the presence of compensation relating to relationships terminated in 1973 and in previous years

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

total taxable amount net of reductionsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/importoTotaleImponibileAlNettoDelleRiduzioni

Indicates the total taxable amount relating to all the sums paid both in the current year and in previous years, net of the indicated reductions

has characteristics : functional

has domain
Summary Data TFR Equivalent Allowances Other Allowances and Sumsc

totale detrazionidp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/totaleDetrazioni

has characteristics : functional

has domain
Deductions and Creditsc

totale detrazioni per oneridp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/totaleDetrazioniPerOneri

has characteristics : functional

has domain
Deductions and Creditsc

trattamento da recuperare successivamente alle operazioni di conguagliodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/trattamentoDaRecuperareSuccessivamenteAlleOperazioniDiConguaglio

has characteristics : functional

has domain
Integrative Treatmentc

trattamento erogatodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/trattamentoErogato

has characteristics : functional

has domain
Integrative Treatmentc

trattamento non erogatodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/trattamentoNonErogato

has characteristics : functional

has domain
Integrative Treatmentc

trattamento recuperato entro operazioni di conguagliodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/trattamentoRecuperatoEntroOperazioniDiConguaglio

has characteristics : functional

has domain
Integrative Treatmentc

trattamento recuperato successivamente alle operazioni di conguagliodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/trattamentoRecuperatoSuccessivamenteAlleOperazioniDiConguaglio

has characteristics : functional

has domain
Integrative Treatmentc

Travelling personal presencedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/presenzaPersonaleViaggiante

Indicates that the insured person belongs to the category of "travelling" personnel

has characteristics : functional

has domain
INAIL Insurance Datac

Treasury interest for installmentsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/erarioInteressiPerRateazione

Indicates the total amount of interest withheld per installment, for the declarant and for the spouse, paid to the Treasury

has characteristics : functional

has domain
_x000D_Interest for installmentsc

Treasury interest for insufficiency or rectificationdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/erarioInteressiPerIncapienzaORettifica

Indicates the amount of interest withheld overall for insufficient salary and/or for rectification, for the declarant and for the spouse, paid to the Treasury

has characteristics : functional

has domain
Interest For Incapacity Or Rectificationc

type of address rental propertydp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/tipologiaIndirizzoLocazioneImmobile

Type of address (street, square, etc.) relating to the address of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

Unrecognized credit for rental feesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/creditoNonRiconosciutoPerCanoniDiLocazione

Amount of deductions referred to in paragraph 1-sexies of art. 16 of the TUIR not recognized by the substitute. Please note that in the event of completing this point, the tax substitute must specify in the annotations (BI code) that if the taxpayer has no other income other than that certified by the tax substitute, he/she can request in the tax return the reimbursement of the unused deduction

has characteristics : functional

has domain
Deductions and Creditsc

unused deduction in the security sectordp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/detrazioneNonFruitaCompartoSicurezza

Indicates the amount of the deduction not used if any

has characteristics : functional

has domain
_x000D_Security Sectionc

urban section or category common property rentaldp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/sezioneUrbanaOCategoriaComuneLocazioneImmobile

Urban section or common category of the property for rent

has characteristics : functional

has domain
Short Lease Certificationc

utenti abilitati al servizio fisconlinedp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/utentiAbilitatiAlServizioFisconline

has characteristics : functional

has domain
Section A Substitute Electronic Addressc

via e numero civicodp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/viaENumeroCivico

has characteristics : functional

has domain
Registry office perceivers externalc

worker qualification code additional categoriesdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/codiceQualificaLavoratoreUlterioriCategorie

Code of membership of the worker to one of the "Additional categories"

has characteristics : functional

has domain
INAIL Insurance Datac

year of foreign income receiptdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiPercezioneRedditoEstero

Year of foreign income receipt

has characteristics : functional

has domain
Deductions and Creditsc

year of last disbursement of capital benefit accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazionePrestazioneInFormaDiCapitaleMaturataPostSistemaDetrazione

Indicates the year of last disbursement of the sums relating to the amount disbursed in the current year

has characteristics : functional

has domain
Capital Benefits Accrued Post Deduction Systemc

year of last disbursement of capital benefit accrued prior to the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazionePrestazioneInFormaDiCapitaleMaturataPreSistemaDetrazione

Indicates the year of last disbursement of the sums indicated in the disbursed in previous years

has characteristics : functional

has domain
Capital Benefits Accrued Pre-Deduction Systemc

year of last disbursement of other benefitsdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneAltreIndennita

Indicates the year of last payment of other allowances and sums relating to the total amount of other allowances and sums paid, for any reason, from 1974 to 2022

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

year of last equivalent allowance paymentdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneIndennitaEquipollente

Indicates the year of last disbursement of the sums indicated in the overall amount of the equivalent allowance paid, for any reason, from 1974 to 2022

has characteristics : functional

has domain
Equivalent Allowances and Other Allowancesc

year of last payment of other benefits accrued prior to the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneAltreIndennitaMaturatePreSistemaDetrazione

Indicates the year of last disbursement of the sums of other allowances and sums paid from 1974 to 2022 for any reason (advance, down payment, balance in the case of recognition in 2023 of further sums with consequent obligation of re-liquidation) and included in the accrued at 31 December 2000

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

year of last payment other benefits accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneAltreIndennitaMaturatePostSistemaDetrazione

Indicates the year of last disbursement of the sums indicated in the disbursed in previous years

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

year of last TFR payment accrued after the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneTFRMaturatoPostSistemaDetrazione

Indicates the year of last disbursement of the sums indicated in the TFR paid in previous years

has characteristics : functional

has domain
TFR Accrued Post Deduction Systemc

year of last TFR payment accrued prior to the deduction systemdp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDiUltimaErogazioneTFRMaturatoPreSistemaDetrazione

Indicates the year of last disbursement of the TFR sums paid in previous years

has characteristics : functional

has domain
TFR Accrued Pre-Deduction Systemc

year rental perioddp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoPeriodoDiLocazione

Indicates the year relating to the rental period you are indicating

has characteristics : functional

has domain
Short Lease Certificationc

year right to perceptiondp back to ToC or Data Property ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/annoDirittoAllaPercezione

Indicates the year in which the right to receive severance pay arose in relation to codes G (severance paid for the cessation of professional sports activities), H (severance paid for the cessation of agency relationships of individuals and partnerships with the exclusion of sums accrued by 31 December 2003, already imputed for competence and taxed as business income), and I (severance paid for the cessation of notarial functions)

has characteristics : functional

has domain
Self-Employment Tax Data Commissions and Other Incomec

Named Individuals

c u statement n t r i p l e sni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/CUStatement/distribution/CUStatement-N-TRIPLES

belongs to
distributionc
distributionc
semantic asset distributionc

c u statement r d f t u r t l eni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/CUStatement/distribution/CUStatement-RDF-TURTLE

belongs to
distributionc
distributionc
semantic asset distributionc

c u statement r d f x m lni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/CUStatement/distribution/CUStatement-RDF-XML

belongs to
distributionc
distributionc
semantic asset distributionc

direzione centrale t i ini back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/organization/DirezioneCentraleTII

belongs to
organizationc
kindc
organizationc

inpsni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/organization/inps

belongs to
agentc
agentc
public organizationc

tdni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/data/organization/td

belongs to
agentc
agentc

The Revenue Agencyni back to ToC or Named Individual ToC

IRI: https://w3id.org/italia/social-security/onto/CUStatement/AgenziaDelleEntrate

The Revenue Agency is a non-economic public body that operates to ensure the highest level of tax compliance. It is mainly responsible for collecting tax revenues, providing services and assistance to taxpayers and carrying out assessment and inspections aimed at countering tax evasion. It also provides cadastral and geocartography services, manages all the payment to public administration through the F24 online system, handles the e-invoice for all the public authorities and the Health Insurance Card

Annotation Properties

access u r lap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/ns/dcat#accessURL

accrual periodicityap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/accrualPeriodicity

acronymap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/acronym

contact pointap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/ns/dcat#contactPoint

creatorap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/creator

descriptionap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/description

download u r lap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/ns/dcat#downloadURL

fnap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2006/vcard/ns#fn

formatap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/format

has contributorap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasContributor

has emailap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2006/vcard/ns#hasEmail

has formality levelap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasFormalityLevel

has key classap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasKeyClass

has ontology languageap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasOntologyLanguage

has semantic asset distributionap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasSemanticAssetDistribution

has taskap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/hasTask

identifierap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/identifier

issuedap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/issued

keywordap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/ns/dcat#keyword

languageap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/language

lastap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/last

licenseap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/license

modifiedap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/modified

nameap back to ToC or Annotation Property ToC

IRI: http://xmlns.com/foaf/0.1/name

official u r iap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/officialURI

prefixap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/prefix

publisherap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/publisher

rights holderap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/rightsHolder

semantic asset in useap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/semanticAssetInUse

statusap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/status

targetap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/target

themeap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/ns/dcat#theme

titleap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/title

typeap back to ToC or Annotation Property ToC

IRI: https://w3id.org/italia/onto/ADMS/type

General Axioms

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAdditionalAdvanceMunicipalop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAdvance paymentCedolareSeccaop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyIRPEF Advance Paymentop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAccontoSospesoop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAdvance PaymentSeparate Taxationop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAdditionalRegionalop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifySubstituteTaxResultBonusesop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyAdditionalMunicipalBalanceop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifyBalanceCedolareSeccaLocationsop some thingc

General Equivalent Definition back to ToC

Fiscal Assistance 730 spousec or Fiscal Assistance 730 declarantc is equivalent to

certifiesIRPEF balanceop some thingc

General Equivalent Definition back to ToC

INPS Benefit Holderc or lavoratorec is equivalent to

inverse certificationUniqueRelativeAop some thingc

General Equivalent Definition back to ToC

INPS Benefit Holderc or lavoratorec is equivalent to

inverse certificationSingleSyntheticSentAop some thingc

General Equivalent Definition back to ToC

sede i n p sc or datore di lavoroc is equivalent to

inverse certificationSingleIssuedByop some thingc

General Equivalent Definition back to ToC

delegatoc or (INPS Benefit Holderc or lavoratorec) is equivalent to

inverse CertificationUniqueSinteticaIsConsultedByop some thingc

General Subclass Definition back to ToC

{ The Revenue Agency } is subclass of

public organizationc

Namespace Declarations back to ToC

default namespace
https://w3id.org/italia/social-security/onto/CUStatement/
CLV
https://w3id.org/italia/onto/CLV/
COV
https://w3id.org/italia/onto/COV/
CPV
https://w3id.org/italia/onto/CPV/
CUStatement
https://w3id.org/italia/social-security/onto/CUStatement/
INPSCore
https://w3id.org/italia/social-security/onto/core/
INPSPensions
https://w3id.org/italia/social-security/onto/pensions/
INPSRL
https://w3id.org/italia/social-security/onto/relevantLegislation/
INPSSafety
https://w3id.org/italia/social-security/onto/socialSafetyNet/
L0
https://w3id.org/italia/onto/l0/
RO
https://w3id.org/italia/onto/RO/
adms
https://w3id.org/italia/onto/ADMS/
custatement
https://github.com/INPS-it/NDC/tree/main/assets/ontologies/CUStatement/
data-theme
http://publications.europa.eu/resource/authority/data-theme/
dcat
http://www.w3.org/ns/dcat#
dcatapit
http://dati.gov.it/onto/dcatapit#
dct
http://purl.org/dc/terms/
distribution
https://w3id.org/italia/social-security/data/CUStatement/distribution/
file-type
http://publications.europa.eu/resource/authority/file-type/
foaf
http://xmlns.com/foaf/0.1/
frequency
http://publications.europa.eu/resource/authority/frequency/
language
http://publications.europa.eu/resource/authority/language/
latest
https://raw.githubusercontent.com/INPS-it/NDC/main/assets/ontologies/CUStatement/latest/
organization
https://w3id.org/italia/social-security/data/organization/
owl
http://www.w3.org/2002/07/owl#
project
https://w3id.org/italia/data/project/
rdf
http://www.w3.org/1999/02/22-rdf-syntax-ns#
rdfs
http://www.w3.org/2000/01/rdf-schema#
vcard
http://www.w3.org/2006/vcard/ns#
xsd
http://www.w3.org/2001/XMLSchema#

This HTML document was obtained by processing the OWL ontology source code through LODE, Live OWL Documentation Environment, developed by Silvio Peroni .