The electronic submission of Detailed Periodic Statements (APDs) safeguards the insurance system against social contribution evasion and avoidance.

Joint undertakings and building and construction companies are required to submit APDs online on a monthly basis.

By way of exception, employers may submit APDs by digital/magnetic means or in paper form if they:

• are building managers
• carry out public construction works through direct labour or subcontracting, by employing up to three persons
• implement private construction and technical projects through direct labour