Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
Tax withholding agents must withhold the amounts due for taxes (first instalment) or start giving refunds.
From 1 July 2023, for all employers, a 4% increase in the exemption on the employee’s share of the contributions is to be applied. Specifically, the exemption is raised to 7% if the taxable salary does not exceed EUR 2,692.00 per month and is raised to 6% if the monthly amount does not exceed EUR 1,923.00.
I datori di lavoro, i committenti e i soggetti intermediari tenutari devono provvedere alla stampa del Libro unico del lavoro riferito al periodo di paga precedente.
La conservazione del Libro Unico, previa comunicazione all‘Ispettorato Territoriale del Lavoro, può essere effettuata anche su supporto informatico purché vengano apposti marca temporale e firma digitale del datore o del consulente incaricato.
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