New postponement for the fulfilment of agile work communications to 1 January 2023

In view of the need to ensure that all obligated and qualified subjects are able to adapt to the methods defined by Ministerial Decree No. 149 of 22 August 2022, in order to comply with the communication obligations provided for in Article 23, paragraph 1, of Law No. 81 of 2017 (as amended by Article 41 bis of Decree Law. No. 73 of 2022, converted with amendments into Law No. 122 of 4 August 2022), we inform you that the deadline for compliance set for 1 December 2022 is deferred to 1 January 2023.

We also inform you that since 15 December 2022, an alternative modality will be made available for the mass submission of agile work communications through the IT application, which will allow, by an Excel file, to fulfil the aforementioned obligations in a simpler and faster manner.




LDP Payroll remains at your disposal for any further clarifications,

Milan, 28/11/2022

With best regards


Arianna De Carlo

Head of Payroll Department

LDP provides Tax, Law and payroll  scalable and customised services and solutions. LDP Professional have also matured a significant expertise in  M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation. 

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