in a nutshell
On 17 August 2022, the Federal Tax Administration (FTA) and the Department of Labor Joint General Resolution No. 5249/2022 and FTA General Resolution No. 5250/2022 (“resolution) was published in the Official Gazette. The scope of the “digital payroll” system has been expanded to include employers who have not opted for the mobile his seat modality.
Article 52 of the Labor Contracts Act stipulates that all employers must maintain special books in which data corresponding to each worker employed are recorded. Employers must comply through mobile seat registration. In this case, the employer must obtain permission from the labor administration authority.
The FTA’s Joint General Resolution No. 3.669 of 8 September 2014 and the Department of Labor’s No. 941 require that employers who wish to use the system through mobile seat registration must publish their seats online through the software used by the FTA. I have established something. will develop.
This system was approved by General Resolution 3.781 of the FTA dated June 26, 2015. This established a so-called “digital payroll” for employers who chose to register their seats on the mobile. At this point, voluntary compliance with the system was allowed.
A resolution published in the Official Gazette on 17 August 2022 established:
- Regardless of whether they choose to register for mobile seats, all employers are required to comply with their obligations imposed by Section 52 of the Labor Contracts Act using a digital system known as a “digital payroll”. I have. .
- The obligation to use this system will be established in stages until it reaches all employers. The FTA will notify employers that they must use the system in their electronic accounting residence.
- As part of the procedure, employers must also record each worker’s recognized length of service in the “Additional Data” section.
- The powers of local administrations on labor issues remain. The FTA will agree with them on the implementation of the special book headings and collection of fees for their approval. For this purpose, a model framework contract for collaboration and information exchange is envisaged. Once the contract is signed, the employer must pay the fee through an electronic payment system.
Local authorities have access to information available in the FTA service and can enter into specific framework agreements to implement information exchange procedures on actions taken by local administrative authorities.
- Effective immediately and as contemplated by Section 80 of the Labor Contracts Act, “labor certificates” must be issued only through a computer system approved by the FTA (Form F.984) and accessed through the FTA’s website. I can do it. To be valid, a duplicate must be issued and must be signed by the responsible authority or legal representative of the employer and the worker, the original for the latter and the duplicate for the employer.
If the certificate contains the period up to June 1994, the certificate issued by the system will be supplemented with another record of the same characteristics and data, made by the employer according to the wage and salary records. increase. Books that the employer would have used during the relevant period.
- These provisions are effective from the date of publication in the Official Gazette, i.e. August 17, 2022.
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