Electronic submission of detailed periodic declarations (DPA) shields the insurance system against evasion and avoidance of contributions.

Joint ventures and building companies must submit the DPAs online, on a monthly basis.

By way of exception, employers may submit a DPA by digital/magnetic means or in paper form:

• who are building managers
• carrying out public construction work by direct labour or by delegation and employing up to three workers
• carrying out privately owned building and civil engineering works by direct labour