Withholding Agent Deadlines (CU, Modello 770, Monthly F24)
Employers and other withholding agents give the Certificazione Unica by 16 March, file the Modello 770 by 31 October and pay withholding tax and INPS monthly by F24.
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Who this applies to
- Italian companies with employees or that pay freelancers and withhold tax
What to file
The Certificazione Unica for each recipient, the annual Modello 770, and the monthly F24 for withholding tax and INPS contributions.
How to file
Electronically with the Agenzia delle Entrate for the CU and the 770, and through modello F24 for the monthly payments. Payroll and the monthly UniEmens filing usually sit with a payroll provider. AccountsOS does not submit to the Agenzia delle Entrate.
Payment due
Monthly F24 by the 16th of the following month. The monthly date needs a check against the Agenzia scadenzario for the month in question.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your consulente del lavoro or commercialista.
Filing checklist
- Close payroll for the month
- Work out withholding tax and INPS contributions
- Pay by F24 on the 16th
- Prepare CUs after the year-end and send by 16 March
- File the Modello 770 by 31 October
Documents you'll need
- Payslips and payroll summary
- Records of withholding tax on freelancers
- Previous F24 receipts
Common mistakes to avoid
- Using a single employer percentage for every sector
- Missing the 30 April date applies only to CUs with self-employment income
- Forgetting the 770 after filing the CU
- Not checking the monthly F24 date on the scadenzario
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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