Single Certification 2024: what it is, what it is for and how to obtain it


Emma Potter

There Single Certification 2024 it is an essential document for the annual tax return, which affects a large number of taxpayers. In addition to certifying the amounts paid by employers during the year, the certification reports the withholdings made on the contribution and tax front.

Tax withholding agents are responsible for transmitting the Single Certification, while employees, pensioners and self-employed workers are the ones who receive it.

This important document must be transmitted electronically to the Revenue Agency and delivered to the recipients by the deadline March 18. Also remember the date of October 31stdeadline within which the Single Certifications containing only the exempt or non-declarable income can be sent through the pre-compiled declaration.

In the following paragraphs we will go into detail to understand what it is, what it is for and how to obtain the 2024 Single Certification.

Single Certification 2024: what is it

The Single Certification is the declaration with which the income from employed and similar work and the income from self-employment are certified. The similar incomes frequently contained in the Single Certifications include the remuneration of auditors, the remuneration of the so-called, the allowances received for participation in internships, maintenance allowances and scholarships.

This is a very important tax document for those subject to the annual tax return.

The Single Certification also reports the social security and tax withholdings applied to the amounts paid, a sort of photograph to certify the situations of the taxpayers also with regard to the contributions and taxes already paid by the withholding agents.

Single Certification 2024: what is it for?

The usefulness of the Single Certification is more or less clear to all taxpayers, nevertheless it is appropriate to reiterate some fundamental concepts.

The CU is useful for certifying the acquisition of income by employed, assimilated, retired, self-employed and freelance workers. Normally, the responsibility for completing it lies with INPS or employers. An exception is made for collaborations carried out by freelancers in possession of a VAT number, for which the responsibility for transmitting the Single Certification lies with the clients.

The purpose of this important tax document is to demonstrate the payment of the emoluments due to employees, assimilated workers and self-employed workers and to allow the control of the amounts indicated by employers or clients.

In concrete terms, the Single Certification serves to certify the regular payments of social security and tax withholdings. The information contained within it is basic for completing the Form 730, both pre-compiled and ordinary.

Single Certification 2024: withholding tax

Tax withholding agents, generally employers or social security institutions, are subjects who act on behalf of the Treasury in matters of withholding taxes.

In simpler words, the withholding agent replaces taxpayers at the time of tax settlement and payments, withholding part of the sums due directly to the source as taxes.

To give a practical example, regarding an employee's paycheck, the withholding agent calculates and withholds the IRPEF from the net income due to the worker, to pay it directly to the tax authorities.

Single Certification 2024: how to obtain it

But what are the official channels to obtain the CU 2024 model? Every year the Single Certification is delivered to those directly involved by their withholding agents, but it can also be downloaded directly from the official website of the Revenue Agency.

To download your CU 2024, relating to the amounts received in the year 2023, simply access the Tax Drawer with your SPID, CNS or CIE credentials.

Once you have accessed the Fisconline reserved area, you will need to enter the Tax Drawer. Here, within the Consultation section, you will need to click on the item Fiscal declarationin which it will be possible to view all the news regarding the Declarations sent.

At this point you just need to click on the item Single Certification and download the CU 2024. An operation that requires a few steps, a minimum of practicality with online services and just a few minutes.

Pensioners and people who received benefits from INPS in 2023 have the right to obtain the Single Certification from the Social Security Institute. Even in this case, it is necessary to have SPID, CNS or CIE credentials.

By using one of these access keys to telematic services it is possible to view, download and print the CU 2024 online using the following methods:

  • from the INPS portal through the 2024 Single Certification service;
  • through the pension payslip, an opportunity given to retired men and women;
  • through the INPS Mobile App service, available for iOS and Android.

For individuals unable to act independently to use INPS online services, the Institute has regulated a system that allows you to delegate trusted people to access online services or for direct requests at physical branches.

As an alternative to online services, it is also possible to request the release of the paper certification directly from the INPS structures. With circular no. 63 of 7 May 2024, INPS illustrated the other contact channels useful for acquiring the CU 2024.

The circular explains how it is possible to obtain the 2024 Single Certification also in municipalities and other PAs that have signed a memorandum of understanding with INPS to activate customer service points. The viewing of the CU 2024 by Public Administration operators, as for intermediaries, is obviously linked to a specific request from the citizen and follows the same rules for access and conservation of documents valid for intermediaries.

In conclusion, for those who are not familiar with online services or who are unable to obtain the 2024 paper Single Certification directly at the authorized physical branches, resorting to CAFs, patronage organizations or some authorized professionals is the best way to complete the procedure. There is no shortage of ways to get hold of your CU 2024, you just need to know them to act correctly.