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.
Following the results of the 730 forms submitted by employees, employers will withhold or refund taxes declared for the 2021 tax year (second instalment).
The simplified smart working regulation expires (unless further extended).
Employers in the industrial sector must pay the contribution for the second quarter 2022 for Cometa Fund member workers.
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