Payment to the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) of the monthly provision for early retirement benefit to be paid in the following month to workers who are no more than seven years away from retirement.
Users of the ‘family booklet’ must report the data on the performance of casual work for the previous month.
Tax withholding agents must withhold the amounts due as debit tax on the month’s statement or refund the credit amounts, which are the result of the 730 tax return.
Deadline for submitting applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month.
Submission of the necessary data for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in May 2024.
Contributions’ declaration
Submission of pay and contribution data flow for the previous month.
Single Employment Ledger
Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.
After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.
Artisan and trader contributions
Payment of the contributions for the balance of the year 2023 and the first advance payment of the contributions due for 2024 with an increase of 0.40%.
Contributions from professionals to separately managed fund
For professionals registered with INPS separate management. Payment of the contributions for the balance of the year 2023 and the first advance payment of the contributions due for 2024.
Intermittent work
Submission of the application for supplementary voluntary contributions supplementing the mandatory contribution for the 2023 periods of work.
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