Memorandum
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...
‘Strenuous work’ – submission of annual declaration by 31 march 2025
By 31 March 2025, employers who, in 2024, assigned employees to duties requiring particularly...
INAIL – 2024-2025 Self-assessment
Classification Employers subject to mandatory insurance against work-related accidents and...
OT23 Form – Reduction of average tariff rate for 2025
The employer is required to pay an insurance premium determined by taking, as basis of...
Annual report on the mandatory employment of disabled employees – Mandatory communication by 31 January 2025
Regulatory context The regulation in question and the related declaration have now reached not...
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...