Aug 21, 2025 1 min read

Italy - Scadenzario: July payroll withholdings (F24) due 20 Aug 2025 (standard rule; next business day applies if holiday)

The official Scadenzario lists 20 Aug 2025 due items for sostituti d’imposta, including monthly PAYE on employment income paid in the prior month. Payment via F24 (telematic). If the statutory due date falls on a weekend/holiday, payment on the next working day is on time.

Effective Date

Published

Impact

  • Late or missed F24 payments attract penalties/interest.

Payroll action

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