Schedule list

Wage Guarantee Fund (CIGO)

Submission of CIGO applications for objectively unavoidable events that occurred in the previous month.
Submission of data required for direct payment or reconciliation of wage supplementation by INPS for periods covered in November 2024.

Contribution Reporting
Submission of data related to wages and contributions for the previous month.

Single Labor Register
Printing of the Single Labor Register for the previous payroll period by employers, clients, or intermediaries.

Disability Employment Obligations
Submission of the summary report on the obligation to hire disabled workers as of December 31 of the previous year, in case of changes in the obligation.

Domestic Accident Insurance
Deadline for payment of the 2025 insurance premium.

Agency Contract Commissions
Submission of commission statements and settlement of commissions for agents and representatives for the previous quarter.

Temporary Employment
Reporting of temporary workers employed under contracts concluded in 2024.

Sports Work

Entry in the single labor register of sports collaborators for contracts entered into the previous year by amateur sports organizations.

Tax report

Deadline (90 days) for submitting late Income Tax, IRAP, and Form 770/2024 returns to avoid classification as omitted filings, subject to penalties.

Wage supplementation (i.e. “Cassa Integrazione”)

Submission of ordinary wage subsidy (i.e. “CIGO”) applications for events that were objectively unavoidable and occurred in the previous month.

Submission of the necessary data for the payment or settlement of wage supplementation in the case of direct payment by INPS, in relation to the integrated periods for October 2024.

Contribution declaration

Submission of pay and contribution data flow for the previous month.

Single Employment Record (i.e. “Libro Unico Del Lavoro”) 

Employers, principals and intermediaries must print out the Single Employment Record for the previous pay period. 

Parental Leave

The period in which parental leave can be taken at 80% for a maximum of two months for maternity and paternity leave ended after 31 December 2023 expires. From 1 January 2025 for those entitled, the allowance increases to 60% for the second month.

ISEE

The period of validity of the single substitutive declaration (i.e. “DSU”) submitted during 2024, in the context of a subsidised benefit based on ISEE, expires for citizens who have applied for subsidised benefits.

Supplementary Pensions

Notification to pension funds of contributions not deducted for tax purposes in the year 2023 for enrolled employees

Pension fund (i.e. “Previndai”)

Notification for industry executives of pension contributions 2024 not deducted from income.

Non-EU foreigners

The deadline for submitting applications for the entry of non-EU workers under the 2024 flows expires on 31 December 2024.

Fixed-term contract

The deadline for specifying the reason for a fixed-term contract, due to technical, production, or organizational needs identified directly by the parties, as per article 19 of legislative decree no. 81/2015, has expired.