YEAR 2025
We summarise in the tables below the main deadlines and novelties related to personnel management for the year 2025, broken down by fulfilment.
Calendar of festivities
RECURRENCE | REFERENCE DATE |
---|---|
New Year’s Eve | Wednesday 1 January |
Epiphany | Monday 6 January |
Easter | Sunday 20 April |
Easter Monday | Monday 21 April |
Anniversary of the Liberation | Friday 25 April |
Labour Day | Thursday 1 May |
Republic Day | Monday 2 June |
Assumption of Mary | Friday 15 August |
CCNL commerce, Milan area only | Saturday 16 August |
All Saints | Saturday 1 November |
Sant’Ambrogio, Milan area only | Sunday 7 December |
Immaculate Conception | Monday 8 December |
Christmas | Thursday 25 December |
Saint Stephen | Friday 26 December |
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.
Monthly fulfilments
Employee Withholding Payments
Employers paying employment income and assimilated income must, at the time of payment, withhold withholding tax from the personal income tax owed by employees, with the obligation to reclaim it.
DEADLINE | REFERENCE PERIOD |
---|---|
16/01 | December 2024 |
17/02 | January 2025 |
17/03 | February 2025 |
16/04 | March 2025 |
16/05 | April 2025 |
16/06 | May 2025 |
16/07 | June 2025 |
20/08 | July 2025 |
16/09 | August 2025 |
16/10 | September 2025 |
17/11 | October 2025 |
16/12 | November 2025 |
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.
DEADLINE | REFERENCE PERIOD |
---|---|
16/01 | December 2024 |
17/02 | January 2025 |
17/03 | February 2025 |
16/04 | March 2025 |
16/05 | April 2025 |
16/06 | May 2025 |
16/07 | June 2025 |
20/08 | July 2025 |
16/09 | August 2025 |
16/10 | September 2025 |
17/11 | October 2025 |
16/12 | November 2025 |
UNIEMENS flow
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.
DEADLINE | REFERENCE PERIOD |
---|---|
31/01 | December 2024 |
28/02 | January 2025 |
31/03 | February 2025 |
30/04 | March 2025 |
03/06 | April 2025 |
30/06 | May 2025 |
31/07 | June 2025 |
01/09 | July 2025 |
30/09 | August 2025 |
31/10 | September 2025 |
01/12 | October 2025 |
31/12 | November 2025 |
Annual fulfilments
DEADLINE | REFERENCE PERIOD |
---|---|
31/01 | Disabled information sheet |
17/02 | F24 INAIL payment |
28/02 | Telematic transmission of INAIL self-claims |
31/03 | Electronic transmission of the Single Certification for income paid in the year 2024 |
31/03 | Submission of communication on heavy work |
09/04 | Sending CSO communication for receipt (or revocation) of data relating to 730/4 models |
31/10 | Telematic sending of Form 770 for income paid in the year 2024 |