Memorandum
2026 ‘CU’ Certification
By 16 March 2026, withholding agents are required to: submit CU certification to the Revenue...
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...
770/2025 annual report
The Revenue Agency (“Agenzia delle Entrate“, hereinafter also “AdE”) has approved the ‘770/2022’...
Unused vacation days: contribution obligations and deadlines
Introduction The right to paid annual leave - an inalienable and non - waivable right pursuant to...
Collective Holidays and Social Security Contribution Obligations
Introduction As is known, each year by 31 May, an employer who suspends work activities due to...
Electoral Leave – Municipal Elections and Referendum
On the occasion of the municipal elections in the ordinary-statute regions for the direct election...
Equal Opportunity Certification – Application for the Use of the Social Security Contribution Exemption by 30 April 2025
FrameworkIn order to promote the implementation of measures that support and recognise the social...