Unless otherwise provided for by collective bargaining, the obligation, is to (i) allow employees to take two weeks’ leave in 2020 that have not yet been taken; (ii) calculate social security contributions on leave accrued as of 31 December 2020 and not taken during the following 18 months.
Contractors and subcontractors must send principals or contractors payment receipts for workers’ withholding taxes in the previous month or, if exempt, a copy of the tax compliance certificate, for any annual contracts exceeding €200,000.
Staff leasing agency reporting of employment relationships established, changed and terminated during the previous month.
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.
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