Payment of withholding taxes (IRPEF, Municipal and Regional IRPEF Additions) and social security contributions for all employees and para-subordinate workers, relating to salaries accrued in the previous month.
Contributions are to be made with reference to the monthly provision of early retirement benefits for workers enrolled in solidarity Funds.
Users of the ‘family booklet’ must report the data on occasional work services provided in the previous month.
Following the results of the 730 forms submitted by employees, employers will withhold or refund the declared taxes for the 2021 tax year (sixth instalment).
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