Memorandum
Memorandum is the information on the recurring compulsory requirements in the field of human resources; it consists of an in-depth operational analysis that allows the reader to get to know the tools and characteristics of the upcoming deadline in view of the novelties and developments related to it.
770/2025 annual report
The Revenue Agency ("Agenzia delle Entrate", hereinafter also "AdE") has approved the '770/2022'...
The year-end tax adjustment
Art. 23 of Presidential Decree No. 600/1973 provides that the Employer (as withholding agent,...
Report on employment situation – mandatory submission by 15 July 2024
Introduction Employers with a headcount of more than 50 employees are obliged to draw up a report...
Request for postponement of social contribution payment and related obligations in case of collective holiday leave
Introduction As every year, by 31 May 2024, employers who suspend work activities due to company...