Module 219 min2155 wordsFree — no account
The payment calendar: monthly withholdings and the substitute tax on severance pay
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 282 words · 3 min
Worked example
The Parma trattoria's December F24
The trattoria's TFR fund was revalued by 1,200 € in 2025. Under the historical method the base for the advance is 90 %, that is 1,080 €, and the advance at 17 % comes to 183.60 €, payable by Wednesday 16 December 2026 under code 1712. If the 2026 revaluations turn out at 1,350 €, the year's tax is 229.50 € and the balance, paid under code 1713 by 16 February 2027, is 229.50 − 183.60 = 45.90 €.
Practical case
The Treviso garage and its two F24s
A car repair garage in Treviso, a limited company with six employees, uses the historical method. Its TFR fund revaluations were 2,000 € in 2025 and turn out at 2,400 € in 2026. On wages paid in November 2026 it withheld 1,850 € of tax. How much does it pay with the F24 of 16 December 2026, and how much with the one of 16 February 2027 for the substitute tax?
Hint: The advance looks at the previous year and takes 90 % of it; the balance looks at the current year and deducts the advance.
Show the solution
Advance: 2,000 € × 90 % = 1,800 €, and 1,800 € × 17 % = 306 €, code 1712. The same 16 December F24 also carries the tax withheld on November wages, 1,850 €, for a total of 1,850 + 306 = 2,156 €. Balance: 2,400 € × 17 % = 408 €, minus the 306 € advance, i.e. 102 €, payable under code 1713 by 16 February 2027, alongside the tax withheld on January payments.
Answer: 2,156 € on 16 December 2026, including a 306 € advance; a 102 € balance on 16 February 2027
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