HEAVY WORK: SENDING OF ANNUAL MONITORING COMMUNICATION BY 31 MARCH 2021
References: Legislative Decree No. 67 of 21 April 2011
As is well known (cf. AP No. 138/2013), Legislative Decree No. 67/2011 provided for the possibility of benefiting from early access to retirement for those engaged in heavy-duty work, in accordance with the procedures indicated in the Interministerial Decree of 20 September 2011 as amended by the Interministerial Decree of 20 September 2017.
The legislation for heavy work applies to employees (both in the private and public sectors) who have carried out during their working life the activities identified in Article 1 of Legislative Decree no. 67/2011 (which can be divided into four macro-categories).
It should be noted that, for the purpose of monitoring, an annual communication is required for all heavy work, which employers must make by 31 March of each year with reference to the previous year. Consequently, by 31 March 2021 (unless extended), employers who in 2020 have employed their staff in heavy work are required to send, exclusively electronically through the website www.cliclavoro.gov.it, the LAV-US form.
Failure to do so will result in a sanction of between €500 and €1,500 after a warning to comply.
LDP Payroll remains at your disposal for any further clarifications,
Arianna De Carlo
Head of Payroll Department