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Certificazione Unica 2024

I datori di lavoro, in qualità di sostituti d’imposta, come noto utilizzano la Certificazione Unica (in breve “C.U.”), per attestare i redditi di lavoro dipendente e assimilati, i redditi di lavoro autonomo, provvigioni e redditi diversi nonché i corrispettivi derivanti dai contratti di locazioni brevi.

L’elaborazione della CU, oltreché essere un adempimento obbligatorio, è un documento necessario per la dichiarazione dei redditi dei lavoratori.

L’Agenzia delle Entrate ha pubblicato sul proprio sito, tramite aggiornamento del 16/01/2024, il nuovo modello di Certificazione Unica 2024 riferita ai redditi 2023, con le relative istruzioni e specifiche tecniche per la trasmissione dei flussi.

Le vigenti disposizioni normative prevedono che le certificazioni relative ai redditi di lavoro dipendente, ai redditi di lavoro autonomo e ai redditi diversi devono essere trasmesse in via telematica all’Agenzia delle entrate entro il 16 marzo dell’anno successivo a quello in cui le somme e i valori sono stati corrisposti.

È prevista un’apposita sanzione per ogni certificazione omessa, tardiva o errata. Tuttavia nei casi di errata trasmissione, la sanzione non si applica se la certificazione corretta è inviata entro i cinque giorni successivi al 16 marzo.

Al 31 ottobre 2024 è invece prevista la scadenza per le certificazioni contenenti esclusivamente redditi esenti o non dichiarabili mediante la dichiarazione precompilata.

Riepilogo delle date utili:

  • 16 marzo 2024: scadenza trasmissione dei dati all’Agenzia delle Entrate utilizzando il modello ordinario;
  • 16 marzo 2024: scadenza consegna del CU 2024 tramite il modello sintetico agli interessati;
  • 31 ottobre 2024: termine ultimo per effettuare l’invio telematico, all’Agenzia delle Entrate, dei dati relativi alle certificazioni uniche contenenti esclusivamente redditi esenti o non dichiarabili mediante la dichiarazione dei redditi precompilata.

Le modalità per la trasmissione dei dati in via telematica sono stabilite con il decreto del 31 luglio 1998 (pubblicato nella G.U. del 12 agosto 1998, n. 187) e successive modificazioni.

 

Per ulteriori informazioni
UFFICIO PAGHE
tel. 0173/226611
e-mail libripaga@acaweb.it

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