Schedule list

Tax assistance

Withholding agents must withhold the sums due for taxes (fourth instalment) or proceed with the refunds resulting from 730-2023.

Wage guarantee fund

Deadline for submitting applications for CIGO (Cassa Integrazione Guadagni Ordinaria – Ordinary Wage Guarantee Fund) for objectively unavoidable events that occurred in the previous month and did not fall under the Covid 19 emergency.

Submission of the necessary data for the payment or balance of the wage supplement in the case of direct payment by INPS, in relation to the periods integrated in May 2023.

Deemed contributions

Application for deemed crediting of contributions in relation to periods of trade union leave in 2022.

Application for authorisation and payment of additional contribution for trade union leave in 2022, or, in cases where an application has already been submitted, notification of changes.

Withholding Taxes on Contracts

For all contractors and subcontractors of contracts exceeding EUR 200,000.00, there is an obligation to submit receipts of payment of withholding taxes in relation to their workers in the previous month or, if exempt, a copy of the tax compliance certificate.