Memorandum
Electoral leave – Confirmatory referendum of 22 and 23 March 2026
On the occasion of the confirmatory popular referendum concerning the constitutional law on...
Strenuous work – Submission of the declaration by 31 March 2026
By 31 March 2026, employers who, during 2025, assigned employees to duties requiring particularly...
Lavori usuranti – Invio della dichiarazione entro il 31 marzo 2026
Entro il 31 marzo 2026 il datore di lavoro che nel corso del 2025 abbia adibito dei lavoratori a...
Certificazione Unica 2026 – Principali novità
Entro il 16 marzo 2026, il sostituto d’imposta sarà tenuto a: trasmettere la Certificazione...
2026 ‘CU’ Certification
By 16 March 2026, withholding agents are required to: submit CU certification to the Revenue...
Modello OT23 – Riduzione del tasso medio di tariffa per il 2026
Struttura del modello Come noto, il datore di lavoro è tenuto al versamento di un premio...
INAIL OT23 Form for 2026 – Reduction of the Average Premium Rate for Prevention
Structure of the form As is well known, employers are required to pay an insurance...
INAIL – 2025–2026 self-assessment
INAIL has published the operational instructions relating to the 2025–2026 self-assessment,...
Workers hired via employers of record – mandatory communication by 31 January 2026
Obligation to communicate by 31 January 2026 By 31 January 2026, employers who have made use of...
Mandatory employment of disabled personnel – communication to be submitted by 31 January 2026
Context and regulatory framework The relevant provision and the related obligation addressed in...
Christmas gifts offered to employees
Introduction The employer may grant goods as gifts to subordinate employees during the month of...
Year-end tax adjustment
Italian tax law requires that the employer (acting as a withholding agent) must, by February 28 of...