Memorandum

Entro il 16 marzo 2026, il sostituto d’imposta sarà tenuto a:  trasmettere la Certificazione...

By 16 March 2026, withholding agents are required to:  submit CU certification to the Revenue...

Struttura del modello  Come noto, il datore di lavoro è tenuto al versamento di un premio...

Structure of the form  As is well known, employers are required to pay an insurance...

INAIL has published the operational instructions relating to the 2025–2026 self-assessment,...

Obligation to communicate by 31 January 2026  By 31 January 2026, employers who have made use of...

Context and regulatory framework The relevant provision and the related obligation addressed in...

Introduction The employer may grant goods as gifts to subordinate employees during the month of...

Italian tax law requires that the employer (acting as a withholding agent) must, by February 28 of...

The Revenue Agency (“Agenzia delle Entrate“, hereinafter also “AdE”) has approved the ‘770/2022’...

Introduction The right to paid annual leave - an inalienable and non - waivable right pursuant to...

Introduction As is known, each year by 31 May, an employer who suspends work activities due to...