Summary
Institution of tax code F24 for the payment of the substitute tax on salary increases
With Resolution No. 3/E – Tax codes for the substitute tax on salary increases, the Italian tax authorities established the F24 code for the payment of the substitute tax on salary increases.
Article 1, paragraph 7 of Law No. 199 of 30 December 2025 provides that the salary increases paid to employees in the year 2026, in implementation of contractual renewals signed between 1 January 2024 and 31 December 2026, are subject – unless expressly waived in writing by the employee – to a substitute tax of 5% on IRPEF and the related regional and municipal surtaxes.
Beneficiaries of the measure
The substitute tax applies exclusively: to private sector employees with an employment income, in the year 2025, not exceeding EUR 33,000.
Filling out the F24 form
When filling out the F24 form: the tax codes must be indicated in the ‘Erario‘ section exclusively in correspondence with the amounts reported in the column ‘Debit amounts paid’ in the field ‘Reference month’ the month in which the withholding agent makes the withholding must be indicated (format 00MM) in the field ‘Reference year’ the tax year to which the payment refers must be indicated (format YYYY).
Biennial gender equality report year 2026
As of 1 March 2026, the telematic template for submitting the Report on the situation of male and female employees for the two-year period 2024-2025 will be available for completion on the Ministry of Labour and Social Policy’s ‘Employment Services‘ portal.
Compilation is compulsory for public and private companies with more than 50 employees; it remains voluntary for those with fewer employees.
The Report must be submitted no later than 30 April 2026.
The determination of employment size is to be made on 31/12/2025 or at the end of the second year of the two-year period.
Complaint for heavy work due on 31/03/2026
By 31 March each year, employers must report to the Ministry of Labour the periods of activity carried out by employees in arduous, night or chain jobs. This fulfilment, carried out through the LAV_US form, is essential to allow workers to access early retirement under the ‘quota’ system. The obligation covers several categories, from tunnel and mine work to health care and driving heavy goods vehicles. For ‘chain’ work, the initial communication must be sent within 30 days of the start of the activity. The omission of these communications leads to administrative sanctions ranging from 500 to 1,500 euros.