# Italy Payroll Calendar

> The monthly payroll cycle in Italy for employers abroad: cut-off, pay date, F24 by the 16th, UniEmens, LUL, Certificazione Unica and Modello 770.


<section> <span class="eyebrow"><a href="payroll-guide.html">Employment guide</a></span> <h1 id="a-year-of-italian-payroll">A year of Italian payroll</h1> <p class="lede">Once the permit is granted and the person starts, payroll runs on a fixed monthly rhythm with a few yearly deadlines. Here is the calendar your finance team will see.</p> </section> <section class="prose"> <div class="tbl"><table><tbody> <tr><td>Currency</td><td>Euro; your invoice in EUR or USD</td></tr> <tr><td>Tax year</td><td>1 January - 31 December</td></tr> <tr><td>Pay frequency</td><td>Monthly, plus 13th (and sometimes 14th) month, which we spread pro rata on your invoices</td></tr> <tr><td>Taxes and contributions</td><td>Paid by the 16th of the following month (F24)</td></tr> <tr><td>Time zone</td><td>CET (UTC+1), CEST in summer</td></tr> </tbody></table></div> </section> <section class="prose"> <h2 id="each-month">Each month</h2> <ol class="steps"> <li><strong>Mid-month</strong>Cut-off for overtime, absences, bonuses, joiners and leavers.</li> <li><strong>Third week</strong>Calculation and checks.</li> <li><strong>End of month</strong>Net pay transferred and payslips sent.</li> <li><strong>16th of next month</strong>Taxes and INPS/INAIL contributions paid with the F24; UniEmens filed.</li> </ol> <p>The hire itself is reported electronically to the labour authorities the day before work starts. For a visa holder, that date follows the stay contract.</p> </section> <section class="prose"> <h2 id="each-year">Each year</h2> <div class="tbl"><table> <thead><tr><th>Filing</th><th>What it is</th><th>When</th></tr></thead> <tbody> <tr><td><b>Certificazione Unica</b> (CU)</td><td>Annual income and tax certificate; the employee also uses it as income evidence, for example in a family reunification file</td><td>By 16 March</td></tr> <tr><td><b>Modello 770</b></td><td>Annual withholding agent return</td><td>By 31 October</td></tr> <tr><td><b>INAIL self-assessment</b></td><td>Annual premium calculation</td><td>By 16 February</td></tr> <tr><td><b>LUL</b></td><td>Official payroll and attendance register</td><td>Updated monthly</td></tr> </tbody> </table></div> <p>Alongside payroll we track the residence permit expiry and start the renewal well in advance.</p> </section> <section class="prose"><h2 id="more-in-the-guide">More in the guide</h2><ul> <li><a href="italy-eor-vs-entity.html">EOR, entity or contractors?</a></li> <li><a href="italy-payroll-calendar.html">The payroll calendar</a></li> <li><a href="italy-salary-components.html">From RAL to net pay</a></li> <li><a href="italy-employment-contracts.html">Contracts, leave and termination</a></li> <li><a href="italy-payroll-outsourcing.html">Running payroll from abroad</a></li> </ul></section> <div class="cta"><a class="btn" href="contact.html">Get a quote</a></div>


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Source: https://italybluecard.com/italy-payroll-calendar.html