Wednesday 16 February
Consolidated payments
Payment of withholding tax (IRPEF i.e. personal income tax, municipal and regional IRPEF surtax) and social security contributions for employees and quasi self-employed persons, for remunerations accrued in the previous month.
Monday 31 January
UniEmens declaration
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.
Monday 31 January
Employee ledger
Employers, procurers, and intermediaries must print the Employee Ledger (LUL) referable to the previous pay period. The Employee Ledger may be electronically kept (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.
Monday 31 January
Disabled report
Companies with 15 or more employees must provide the report on the mandatory hiring of disabled or those belonging to other protected categories.
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