FASI contributions are due by the company and the manager for the second quarter of 2022.
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.
Contractors and subcontractors with contracts exceeding €200,000 per year, must send receipts for the payment of their workers withholding taxes in the previous month or, if exempt, a copy of the tax compliance certificate.
Staff leasing agency reporting of employment relationships established, changed and terminated during the previous month.
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