Schedule list

Mandatory Communications – Maritime Workers

Notification of hiring and terminations relating to seafarers embarked or disembarked in the previous month.

Mandatory Communications – Agency Workers

Communication of all employment relationships with agency workers activated, extended, transformed, or terminated in the previous month.

Enasarco Contributions

Deadline for payment of social security contributions for agents and representatives, 4th quarter 2025.

Digital Platform Communications

Reporting of self‑employment relationships intermediated through a digital platform during the previous month.

Freelance Journalists Contributions

Payment of monthly contributions due for journalists under collaboration agreements by publishing companies, newspapers, broadcasting companies, and other sectors employing journalists.

Early Retirement

Payment of the monthly provision for early retirement benefits for workers enrolled in sector solidarity funds.

Taxes and Contributions Payment

Unified payment for:

• Withholding taxes on employment and similar income;
• Social security and welfare contributions due to INPS by employers, including those resulting from year-end adjustments made in December 2025;
• Contributions due by clients to INPS separate management for collaborations;
• Contributions due by entertainment companies to INPS (former Enpals);
• Monthly installment of contributions due by self-employed fishermen;
• Fourth installment of atypical contributions for executives (former Inpdai);
• Contributions on fees paid to occasional self-employed workers;
• Fourth installment of contributions due by self-employed agricultural workers;
• Regional IRPEF surcharge for terminations in the previous month;
• Monthly VAT settlement and VAT for Q4 2025.

Tax Adjustment

Deadline for employees to inform the withholding agent of any additional employment or similar income earned during 2025 for year-end adjustment purposes.

Domestic Work Contributions

Payment of contributions due for domestic workers for the previous quarter.

Commerce Sector Contributions

Payment of contributions to supplementary pension and welfare funds for executives for the previous quarter.