Thursday 31 March
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 time stamp and digital signature of the employer (or the latter’s consultant) are affixed.
Thursday 31 March
Work under harsh conditions
Annual report of the period(s) during which employees performed work falling under the “harsh conditions” category in 2021 (art. 1, paragraph 1, letters a) to d), of Legislative Decree 67/2011), and the number of workdays falling under this category for night work for each employee. The report must be sent through the portal cliclavoro by completing the LAV-US form.
Wednesday 16 March
2022 unified certification
The unified certification (CU) for employment and similar income paid in 2021 by the tax withholding agent must be electronically sent to Inland Revenue and delivered to workers.
Wednesday 16 March
Consolidated payments
Withholding tax (IRPEF, i.e. personal income tax, municipal and regional IRPEF surtax) and social security contributions for employees and quasi self-employed people’s payments for remunerations accrued in the previous month.
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