Payroll Compliance

YEAR 2026

We summarise in the tables below the main deadlines and novelties related to personnel management for the year 2025, broken down by fulfilment.

All holidays that fall on a Sunday (in gold) will be paid with an increase of 1/26th of the gross salary – on top of the normal salary.

On other holidays, employees only accrue the right to their normal remuneration – and do not work.

An exception is 4 November – National Unity and Armed Forces Day: this is a working day that used to be a public holiday: employees are paid their normal salary, and the equivalent of a public holiday.

Payment of employee social security contributions

Social security and welfare contributions must be paid by the 16th day of the month following the reference month (i.e. the period of performance). The employer is solely responsible for the payment of the employee’s share as well, without prejudice to the right of recourse.

UNIEMENS reports

The UNIEMENS communication is used for:

• notify INPS of the wages and information that the social security institution uses;
• calculate the amount of contributions to be paid.

Annual fulfilments