Flash 4 – 2025

Payroll Compliance

4 foto andrea cherchi45

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

RECURRENCEREFERENCE DATE
New Year’s EveWednesday 1 January
EpiphanyMonday 6 January
EasterSunday 20 April
Easter Monday Monday 21 April
Anniversary of the LiberationFriday 25 April
Labour DayThursday 1 May
Republic DayMonday 2 June
Assumption of Mary Friday 15 August
CCNL commerce, Milan area onlySaturday 16 August
All SaintsSaturday 1 November
Sant’Ambrogio, Milan area onlySunday 7 December
Immaculate Conception Monday 8 December
ChristmasThursday 25 December
Saint StephenFriday 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.

DEADLINEREFERENCE PERIOD
16/01December 2024
17/02January 2025
17/03February 2025
16/04March 2025
16/05April 2025
16/06May 2025
16/07June 2025
20/08July 2025
16/09August 2025
16/10September 2025
17/11October 2025
16/12November 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.

DEADLINEREFERENCE PERIOD
16/01December 2024
17/02January 2025
17/03February 2025
16/04March 2025
16/05April 2025
16/06May 2025
16/07June 2025
20/08July 2025
16/09August 2025
16/10September 2025
17/11October 2025
16/12November 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.
DEADLINEREFERENCE PERIOD
31/01December 2024
28/02January 2025
31/03February 2025
30/04March 2025
03/06April 2025
30/06May 2025
31/07June 2025
01/09July 2025
30/09August 2025
31/10September 2025
01/12October 2025
31/12November 2025

Annual fulfilments

DEADLINEREFERENCE PERIOD
31/01Disabled information sheet
17/02F24 INAIL payment
28/02Telematic transmission of INAIL self-claims
31/03Electronic transmission of the Single Certification
for income paid in the year 2024
31/03Submission of communication on heavy work
09/04Sending CSO communication for receipt
(or revocation) of data relating to 730/4 models
31/10Telematic sending of Form 770
for income paid in the year 2024

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
tax@dgtax.itwww.dgtax.it – +39 02 433 551
2025 – STUDIO DEGIORGI e ASSOCIATI – All rights reserved