Schedule list

Key deadlines for managing your personnel

Tuesday 31 may


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.

Tuesday 31 may


FASI contributions are due by the company and the manager for the second quarter of 2022.

Tuesday 31 may


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.

Monday 23 may


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.



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