Module 219 min2155 wordsFree — no account
The payment calendar: monthly withholdings and the substitute tax on severance pay
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Withholding on employment income, Come e quando si versa (lines 105-107) — verified on September 24, 2026
- Agenzia delle Entrate — Withholding on self-employment income, Come e quando si versa (lines 106-108) — verified on September 24, 2026
- Agenzia delle Entrate — Filling in the F24 in the most common cases (line 119) — verified on September 24, 2026
- Agenzia delle Entrate — Substitute tax on TFR revaluations, Che cos'è (updated 30 July 2026, lines 103-110) — verified on September 24, 2026
- Agenzia delle Entrate — Substitute tax on TFR, Come e quando si versa (lines 102-108) — verified on September 24, 2026
- Agenzia delle Entrate — Substitute tax on TFR, Calcolo della prima rata e del saldo (lines 103-112) — verified on September 24, 2026
- Agenzia delle Entrate — Certificazione unica 2026, Che cos'è (lines 113-115) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Day of the month after payment by which withholdings are paid over — 16
agenziaentrate.gov.it · 2026 rules - Substitute tax on revaluations of the TFR fund — 17 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.