Payment of the monthly provision for early retirement of workers with no more than seven years to go before retirement.
Payment of withholding taxes (Italian personal income tax – Imposta sul reddito delle persone fisiche, ‘IRPEF’, Additional Municipal and Regional Italian personal income tax) and social security contributions for all employees.
Tax withholding agents, CAFs or professionals must deliver a copy of the processed return and the settlement statement of the submitted return by 31 May 2023.
Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
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