Memorandum
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...
‘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,...