Advice on management of the employment relationship

Advice on management of the employment relationship

Last update : 29/02/2024
What are the monthly obligations concerning payroll processing?

Monthly obligations regarding payroll processing for employees are as follows:

  • payroll processing, payroll calculation and compilation of the Compulsory employment book (Libro unico del lavoro – ‘LUL’)
  • calculation of contributions and taxes on the salaries paid;
  • submission of payroll data via UNIEMENS flow and payment of contributions and taxes due via the F24 form;
  • authentication of the LUL.


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