Following the results of the 730 forms submitted by employees, employers withhold or refund taxes declared for the 2021 tax year.
Unless otherwise provided for by collective bargaining, the obligation, is to (i) allow employees to take two weeks’ leave in 2020 that have not yet been taken; (ii) calculate social security contributions on leave accrued as of 31 December 2020 and not taken during the following 18 months.
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.
Employers, qualified entities and authorised intermediaries must electronically submit the monthly UniEmens form to the National Social Security Institute (INPS), notifying the flow of contributions data for the previous month.
At HR Capital we pursue the development and sharing of knowledge, always investing in training and technological innovation.
If you are looking for a company which will appreciate and enhance your talent, send us your CV.