Advice on management of the employment relationship
Last update
: 29/02/2024
What are the monthly obligations concerning payroll processing?
Monthly obligations regarding payroll processing for employees are as follows:
- payroll processing, payroll calculation and compilation of the Compulsory employment book (Libro unico del lavoro – ‘LUL’)
- calculation of contributions and taxes on the salaries paid;
- submission of payroll data via UNIEMENS flow and payment of contributions and taxes due via the F24 form;
- authentication of the LUL.
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