It is preliminarily worth remembering that the pay slip delivery to the employees is a legal obligation for the employer, as provided by L.4/1953, and this duty can be fulfilled via electronic transmission, too.

In case of missing or wrong entry registration, and in case of missing or delayed delivery of the employee’s pay slip, the previous sanctions regime (art. 5, L.4/1953) stated only an administrative-monetary sanction of a variable amount between €150 and €900.

The legislative decree 151/2015 on September 14th 2015 has modified the sanctions regime in case of missing or wrong entry registration, and in case of missing or delayed delivery of the employee’s pay slip. The article 7 of the above decree has, in particular, replaced the previous legislation, introducing a “double-channel” sanctions regime:

• An “ordinary” regime in case of missing or wrong entry registration, and in case of missing or delayed delivery of the employee’s pay slip: the administrative-monetary sanction remains the same and of a variable amount between €150 and €900;
• Another “progressive” regime, as we can say, that links the monetary amount of the sanction to the seriousness of the violation:

1. If the violation refers to a number of employees higher than 5 or a period longer than 6 months, the amount of the sanction is variable between €600 and €3600;
2. If the violation refers to a number of employees higher than 10 or a period longer than 12 months, the amount of the sanction is variable between €1200 and €7200;

It is finally worth remembering that a waive of the regulation is provided in case the employer does not fulfill directly the delivery of the pay slip to the employee, but indirectly delivering the Lul (libro unico lavoro): the eventual sanctions would be those provided for wrong or missing Lul entries registration, and not those for pay slip wrong entries registration.