Schedule list

Wage Guarantee Fund (Cassa Integrazione – CIGO)

Submission of CIGO applications for unavoidable events occurring in the previous month.

Submission of data required for payment or balance of wage supplements in cases where INPS makes direct payments, regarding wage supplement periods in January 2025.

Social Security Reporting

Submission of payroll and contribution data for the previous month.

Payroll Register (Libro Unico del Lavoro)

Employers, clients, and authorized intermediaries must print the Payroll Register for the previous payroll period.

Ape Sociale (Social Early Retirement Scheme)
Deadline for submitting an Ape Sociale application for those meeting the eligibility requirements in 2025.

Single Certification (CU) for Self-Employment Income
Deadline for sending and delivering the Single Certification (CU) for self-employment income and similar earnings paid in 2024.

FIRR Contribution
Payment of 2024 contributions for the End-of-Service Indemnity Fund for agents and representatives.

Unemployment Benefits (DIS-COLL)
Recipients of the DIS-COLL unemployment benefit who are exempt from filing a tax return must submit a declaration to INPS regarding income from self-employment or individual business activity.

Agricultural Unemployment Benefits
Deadline for submitting the application for agricultural unemployment benefits related to 2024.

Strenuous Jobs (Lavori Usuranti)
Annual communication deadline for strenuous jobs performed in 2024.

Severance Pay (TFR) Contribution
Companies established during 2024 that reached an average of 50 employees by December 31 must submit a declaration to INPS regarding their obligation to transfer TFR (severance pay) contributions to the Treasury Fund.

Part-Time Work Contributions
Request for payment of voluntary additional contributions for 2023 to cover periods of part-time work.

Enpaia Contributions

Submission by agricultural employers of contribution reports for employed administrative staff for the previous month.

Withholding Tax on Service Contracts

Obligation for contracting and subcontracting companies to submit a list of employed workers and receipts for withheld tax payments made in the previous month.

Digital Platform Reporting

Reporting of self-employed work arrangements established through digital platforms in the previous month.

Mandatory Maritime Employment Reports
Mandatory reporting of hiring and termination of seafarers embarked or disembarked in the previous month.

Temporary Work Reports
Reporting of all work relationships established, extended, transformed, or terminated in the previous month for temporary workers.