Schedule list

Family Booklet

Reporting of occasional work services performed in the previous month by users of the family booklet.

Tax Assistance

Employers acting as withholding agents are required to deduct from the December payroll any amounts due as tax payable or, alternatively, to process refunds for tax credits resulting from the 730 income tax return.

Year-End Adjustment

In the December payslip, employers must carry out tax and social security reconciliations between the withholdings applied and the amounts actually owed by the taxpayer.

Social APE and Early Retirement for Precocious Workers

Deadline for submitting applications for APE Sociale and early retirement for precocious workers, if INPS monitoring shows remaining resources from the previous application round.

Wage Guarantee Fund (Cassa Integrazione)

Submission of applications for CIGO (ordinary wage supplementation) due to objectively unavoidable events occurring in the previous month.
Submission of data required for payment or settlement of wage supplementation directly by INPS, for periods covered in September 2025.

Artisans and Traders Contributions

Payment of the second advance installment of contributions for 2025, based on income exceeding the minimum threshold, for those enrolled in the INPS Gestione Artigiani e Commercianti.

FASI Contributions

Payment of Q4 2025 contributions due to FASI by companies and executives.

Professionals’ Contributions

Deadline for payment of the second advance installment (40%) of 2025 contributions for those enrolled in the INPS Gestione Separata.

Contribution Reporting

Submission of the contribution report for the previous month.

Payroll Book (Libro Unico del Lavoro)

Employers, clients, and authorized intermediaries must print the Libro Unico del Lavoro for the previous pay period.

Enpaia Contributions

Submission by agricultural employers of contribution declarations for employees for the previous month.

Withholding Tax on Contracts

Obligation for contractors and subcontractors to transmit the list of employed workers and proof of withholding tax payments made in the previous month.