Employers must pay contributions for domestic staff. The payment refers to the second quarter of 2022.
Following the results of the 730 forms submitted by employees, employers withhold or refund taxes declared for the 2021 tax year.
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.
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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