Schedule list

Tax assistance  

The tax withholding agents reimburse the credit amounts resulting from the employee’s supplementary declarations in the month’s pay slip. 

Year-end adjustment 

In the December payslip, the tax adjustment will be made between the withholding tax on remuneration subject to IRPEF and the tax due in relation to tax deductions for the year 2024. 

Social allowance (i.e. “Ape sociale”) and early retirement pension

Deadline for the submission of the application for the recognition of pension benefits in case of residual resources from the INPS monitoring compared to the previous block of applications.

Wages guarantee fund (i.e. “Cassa integrazione guadagni or CIGO”)

Submission of Cigo applications for objectively unavoidable events occurred in the previous month.

Contract withholding taxes

Obligation for contractors and subcontractors to transmit the list of names of workers employed and the receipts for the payment of withholding taxes made on their workers in the previous month.

Agricultural contributions

Submission of employee contribution reports for the previous month.

Communication of digital platforms

Communication of self-employed relationships established with digital platform intermediation in the previous month.

Mandatory maritime communications

Obligation to communicate recruitment and termination of seafarers embarked or disembarked in the previous month.

Compulsory communications for temporary workers

Communication of all relationships established, extended, transformed and terminated in the previous month with temporary workers.

Obligatory contributions for the National Board of Assistance for Agents and Sales Representatives (i.e. “Enasarco”)

Payment of social security contributions for the third quarter of 2024 for agents and representatives.