Wednesday 16 February
Reporting the 2022 remuneration reduction to INAIL
Employers who believe they will pay lower remuneration in 2022 than 2021 must send a report to INAIL by 16 February 2022 explaining their reasons.
Wednesday 16 February
Consolidated payments
Payment of withholding tax (IRPEF i.e. personal income tax, municipal and regional IRPEF surtax) and social security contributions for employees and quasi self-employed persons, for remunerations accrued in the previous month.
Monday 31 January
UniEmens declaration
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.
Monday 31 January
Employee ledger
Employers, procurers, and intermediaries must print the Employee Ledger (LUL) referable to the previous pay period. The Employee Ledger may be electronically kept (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.
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