Saturday 3rd December
FAMILY BOOKLET
Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
Thursday 1st December
TAX ASSISTANCE
Following the results of the 730 forms submitted by employees, employers will withhold or refund the declared taxes for the 2021 tax year (sixth instalment).
Thursday 1st December
YEAR-END ADJUSTMENT
Tax adjustment transactions between withholdings made on remuneration subject to IRPEF and the tax actually due and in relation to tax deductions for 2022. Contribution adjustment transactions in relation to remuneration paid during 2022.
Wednesday 30 November
EMPLOYEE LEDGER
Employers, procurers, and intermediaries must print the Employee Ledger (LUL) referable to the previous pay period.
The Employee Ledger may be kept electronically (provided that the local Labour Inspectorate is informed) as long as the employer’s time stamp and digital signature (or the latter’s consultant) are affixed.
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