Monday 1 January
Year-End Balance
Employers acting as withholding agents must complete the tax and contribution balance procedures related to wages paid during 2024.
Monday 25 December
Agricultural contributions
Submission of employee contribution statements for the previous month and payment of contributions for the month.
Wednesday 27 December
Withholding taxes on contracts
For all contractors and subcontractors of contracts exceeding EUR 200,000.00, obligation to submit receipts for the payment of withholding taxes to their workers in the previous month or, if exempt, a copy of the tax compliance certificate.
Wednesday 20 December
Digital platforms’ communications
Reporting of self-employed relationships established with digital platform intermediation in the previous month.
Maritime seafarers’ communications
Obligation to report the previous month’s recruitment and termination of seafarers embarked or disembarked.
Mandatory agency workers communications
Communication of all relationships established, extended, converted and terminated in the previous month with agency workers.
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