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.
Employers subject to accident insurance can apply for their insurance position to be centralised at a single office for 2023.
“Family record book” users must report the data on occasional work for the previous month.
Following the results of the 730 forms submitted by employees, employers will withhold or refund taxes declared for the 2021 tax year (third instalment).
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