Schedule list

INPGI contributions

Payment of monthly contributions due by journalists with collaboration contracts, for publishing companies, newspapers, broadcasting companies or companies in other sectors employing journalists.

Early retirement

Payment of the monthly funding for early retirement benefits to be paid in the following month to workers enrolled in sector solidarity funds.

Severance pay (TFR)

Final deadline for payment, without penalties, of TFR accrued from 1 January 2026 and kept within the company by employers that reached 60 employees at the end of 2025.

IRPEF and contributions payment

Unified payment relating to: withholding taxes on employment and assimilated income; social security and welfare contributions due to INPS; contributions due by principals for coordinated collaborations and silent partnership arrangements; June 2026 contributions exceeding the annual EUR 5,000 threshold for occasional self-employed workers; INPS contributions for the entertainment sector; first instalment of contributions due by self-employed agricultural workers; monthly instalment of contributions due by self-employed fishermen; instalment of atypical contributions due for former INPDAI executives; regional IRPEF surcharge for terminations in the previous month; periodic VAT settlement.

Mandatory employment placement

Payment of the six-monthly partial exemption contribution pursuant to Article 5 of Law No. 68/1999.

Tax Assistance

Tax assistance centres (CAF) and qualified professionals deliver to the taxpayer a copy of the tax return and the tax settlement statement (Form 730-2026) for returns submitted by 31 May 2026.

Family Booklet

Notification of occasional work services for Family Booklet users relating to the previous month.

Wage Supplement Fund (Cassa Integrazione) 

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

Transmission of the data required for payment or settlement of the wage supplementation in the case of direct payment by INPS, in relation to periods pertaining to March 2026. 

Fasi contributions 

Payment of the contributions payable by the company and the executive for Q2 2026. 

Contribution return 

Submission of the contribution return relating to the previous month. 

Deferral of contribution obligations due to collective holidays 

Submission, via INPS to the Provincial Committee, of the application to defer contribution-related obligations in the event of closure for collective holidays, pursuant to Ministerial Decree (D.M.) of 24 February 1984.

Single Employment Register (Libro Unico del Lavoro) 

 Employers, principals and responsible intermediary entities must print the Single Employment Register (Libro Unico del Lavoro) relating to the previous pay period.