ENASARCO contributions for commissions paid to agents and representatives in the relevant quarter, i.e. the first quarter 2022.
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.
The second instalment payment is expected for those employers who opted for four premium instalments resulting from the INAIL 2021/2022 self-assessment.
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.
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