Schedule list

HOLIDAY LEAVE

Unless otherwise provided for by collective bargaining, the obligation, is to (i) allow employees to take two weeks’ leave in 2020 that have not yet been taken; (ii) calculate social security contributions on leave accrued as of 31 December 2020 and not taken during the following 18 months.

EMPLOYEE LEDGER

Employers, procurers, and intermediaries must print the Employee Ledger (LUL) referable to the previous pay period.

The Employee Ledger may be kept electronically (provided that the local Labour Inspectorate is informed) as long as the employer’s time stamp and digital signature (or the latter’s consultant) are affixed.

UNIEMENS DECLARATION 

Employers, qualified entities and authorised intermediaries must electronically submit the monthly UniEmens form to the National Social Security Institute (INPS), notifying the flow of contributions data for the previous month.

CONTRACTS

Contractors and subcontractors must send principals or contractors payment receipts for workers’ withholding taxes in the previous month or, if exempt, a copy of the tax compliance certificate, for any annual contracts exceeding €200,000.