Schedule list

Agricultural contributions

Submission of employee contribution statements for the previous month.

Tax Assistance

Tax withholding agents, Tax Advice Centre (Centro di Assistenza Fiscale, ‘CAF’) or professionals must deliver a copy of the processed return and the settlement statement of the submitted return by 15 July.

Withholding taxes on contracts

Obligation to submit receipts of the payment of withholding taxes made to its workers in the previous month.

Digital platforms’ communications

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

Maritime seafarers’ communications

Obligation to report the previous month’s recruitment and termination of seafarers embarked or disembarked.

Mandatory agency workers’ communications

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

PREVINDAI contributions (postponed to 22 July 2024)

Payment of contributions due on the salary paid to executives enrolled in PREVINDAI, in the previous quarter.

Early retirement

Payment of the monthly provision of early retirement benefits to be paid in the following month to workers registered in the Sector Solidarity Funds.

Italian Journalists National Social Security Entity (Istituto Nazionale Di Previdenza Dei Giornalisti Italiani, ‘INPGI’) contributions

Payment of monthly contributions due from journalists with freelance contracts for publishing companies, newspapers and radio and television companies or other sectors with journalists.

Single payment 

Single payment relating to: – withholding taxes on employee and assimilated income; – social security and welfare contributions due to INPS by employers including those deriving from the contribution adjustment made the previous month; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions to the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – monthly contribution for self-employed fishermen; – first instalment of contributions due from self-employed agricultural workers; – Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month; – periodic VAT payment; – contributions on compensation paid the previous month to casual self-employed workers exceeding the threshold of EUR 5,000 per year; – instalment of the atypical contribution due to managers formerly under the National Welfare Institute for Executives of Industrial Companies (‘Istituto Nazionale di Previdenza per i Dirigenti di Aziende Industriali, ‘INPDAI’).