June 2024 Newsletter

_{Taxpayers who need to rectify any omissions or irregularities in withholding payments may do so within 15 days from the ordinary deadline of June 17, 2024, by paying the tax along with a reduced penalty of 0.1% (15%/10/15) for each day of delay in the unpaid tax and interest calculated at the legal rate accrued daily.}

_{Companies in the commerce, shipping, and transport sectors must make the quarterly payment of premiums for the multi-purpose supplementary insurance – PREVIR.}

_{Taxpayers who wish to regularize any omissions or irregularities in withholding payments due on April 16, 2024, may do so within 90 days from the ordinary deadline by paying the tax along with a reduced penalty of 1.67%.}

_{Taxpayers who want to rectify withholding payments that should have been made by June 17, 2024, can do so by paying the missed or insufficient amount from the previous month with a reduced penalty of 1.5% (1/10 of 15%) of the unpaid tax and interest calculated at the legal rate accrued daily, exclusively through electronic payment methods.}

_{Industrial companies must pay quarterly contributions for managers enrolled in the capital-funded pension fund Previndai.}

_{Art. 39, L. 133/2008}

Employers must complete the single labor book (LUL) with data related to workers for each reference month by the end of the following month.

_{Commerce, shipping, and transport companies must pay welfare contributions for managers to the M. Besusso fund.}

_{It is required to pay the IRPF withholdings applied by employers, acting as tax substitutes, on employment and similar income.}

_{Industrial SMEs must pay contributions on the wages of managers enrolled in the Previndapi pension fund.}

_{INPS Message May 25, 2009, no. 11903}

Employers already required to submit DM10 contribution reports and/or monthly wage data EMENS must communicate wage and contribution data, along with the information needed for the implementation of individual insurance positions and benefit disbursement.

_{Companies must pay pension and welfare contributions to the Mario Negri fund for managers in commercial, transport, service, auxiliary, and advanced tertiary companies, as well as managers in hotels, maritime agencies, and general warehouses.}

_{Employers of journalists and trainee journalists with employment contracts must pay contributions for the previous month and simultaneously submit the documentation for the monthly wage report of employees prepared in electronic format.}

_{Employment agencies that provide staffing services must report the hiring, extension, transformation, and termination of workers hired during the previous month. The communication must be made electronically to the Employment Center.}

_{Taxpayers can regularize a missed or partial payment 15 days from the ordinary deadline of July 16, 2024, by paying the tax along with a reduced penalty of 0.1% (15%/10/15) for each day of delay in the unpaid tax and interest calculated at the legal rate accrued daily.}

_{Contractors who have established relationships with professional journalists, publicists, and trainee journalists registered in the relevant categories/registers, working under coordinated and continuous collaboration, must report and pay the compensation paid to collaborators and pay the insurance contributions, including for the journalist’s share.}

_{D.M. January 30, 2007}

Employers with at least 50 employees must pay the contribution to the INPS Treasury Fund corresponding to the monthly TFR accrued in the previous month and not allocated to supplementary pension schemes.

_{Minimum Wages}

_{The CCNL of July 28, 2021, for employees of companies operating in the paper industry, cellulose, wood pulp, vulcanized fiber, and presfiber, as well as for companies in the paper and cardboard conversion sector, has provided for an increase in minimum wages.}

_{Minimum Wages and Organizational Position Allowance}

_{The January 8, 2024 Agreement, referring to the CCNL of June 13, 2022, for employees in the chemical, chemical-pharmaceutical industry, chemical fibers, and the abrasives, lubricants, and LPG sectors, has provided for wage increases starting July 1, 2024.}

_{Working Hours}

_{The CCNL of November 23, 2023, for management staff and professional employees in the credit, financial, and instrumental sectors, has provided the possibility to reduce working hours from 37.30 minutes to 37, with a 30-minute reduction.}

_{Minimum Wages}

_{The CCNL of November 28, 2023, for hotel industry managers, has provided for a contractual superminimum wage.}

_{Minimum Wages}

_{The CCNL of April 12, 2023, for managers in tertiary, distribution, and services companies, has provided for a regulated increase in minimum wages.}

_{Minimum Wages}

_{The CCNL of September 12, 2023, for managers of hotel industry companies affiliated with AICA, provides for an increase in minimum wages.}

_{Minimum Wages}

_{The CCNL of July 18, 2022, for employees of companies in the electricity sector, provides for wage increases effective from July 1, 2024.}

_{Distinct Element of Remuneration}

_{The CCNL of July 21, 2022, for employees in the industries of research, extraction, refining, cogeneration, processing, or distribution of petroleum products, has introduced a distinct element of remuneration (EDR).}

_{Supplementary Pension}

_{The CCNL of November 24, 2022, for employees of companies engaged in the quarrying and processing of stone materials, gravel, sand, and aggregates, has provided provisions on supplementary pensions.}

_{One-Time Payment}

_{As a supplement to the Extraordinary Protocol of December 12, 2022, the CCNL Commerce Confcommercio has provided for the recognition of a one-time payment.}

_{Employers with more than 50 employees must submit the biennial report on the situation of male and female employees for the previous biennium.}

_{Contractors and subcontractors in contracts exceeding 200,000 euros must submit receipts for withholdings applied to their workers in the previous month or, if exempt, a copy of the tax compliance certificate.}

_{Employers must submit CIGO applications for unavoidable events that occurred in the previous month.}

_{Employers providing tax assistance must deliver to employees the tax settlement statement and a verified and processed copy of the tax return for the declarations submitted by the taxpayer between June 21 and July 15.}

_{Employers must submit the data necessary for the payment or settlement of wage supplements in case of direct payment by INPS, for the wage supplement periods that started in the previous month.}

_{Employers providing tax assistance must deliver to employees the tax settlement statement and a verified and processed copy of the tax return for the declarations submitted by the taxpayer between June 21 and July 15.}