Contractors and subcontractors with contracts exceeding €200,000 per year, must send receipts for the payment of their workers withholding taxes in the previous month or, if exempt, a copy of the tax compliance certificate.
Staff leasing agency reporting of employment relationships established, changed and terminated during the previous month.
ENASARCO contributions for commissions paid to agents and representatives in the relevant quarter, i.e. the first quarter 2022.
Withholding tax (IRPEF, i.e. personal income tax, municipal and regional IRPEF surtax) and social security contributions for employees and quasi self-employed people’s payments for remunerations accrued in the previous month.
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