Monday 2 January
YEAR-END ADJUSTMENT
Tax adjustment transactions between withholdings made on remuneration subject to personal income tax (Imposta sui redditi delle persone fisiche, ‘IRPEF’) and the tax actually due and in relation to tax deductions for 2022. Contribution adjustment transactions in relation to remuneration paid during 2022.
Monday 2nd January
SINGLE EMPLOYMENT LEDGER
Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.
After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.
Monday 2nd January
UNIEMENS REPORT
Employers, qualified entities and authorised intermediaries must submit the monthly UniEmens declaration form concerning the flow of contribution data for the previous month to INPS electronically.
Monday 2nd January
SOCIAL SHOCK ABSORBERS
Obligation to adapt by-laws to the new rules in force on 1 January 2022, otherwise positions will be transferred to the Wage Integration Fund (Fondo di integrazione salariale, ‘FIS’).
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