Schedule list

Key deadlines for managing your personnel

Friday 13 September

Early retirement    

Payment to the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) of the monthly provision for early retirement benefit to be paid in the following month to workers who are no more than seven years away from retirement. 

Tuesday 3 September

Family booklet  

Users of the ‘family booklet’ must report the data on the performance of casual work for the previous month. 

Saturday 31 August

Wages Guarantee fund 

Deadline for submission of applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month. 
Submission of data required for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in June 2024. 

Supplementary healthcare fund (Fondo di Assistenza Sanitaria Integrativa, ‘FASI’) Contributions 
Payment to FASI of company and executive contributions for third quarter 2024. 

Contributions’ declaration  
Submission of pay and contribution data flow for the previous month. 

Single Employment Ledger  Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.   

Monday 2 September

Tax assistance  

Tax withholding agents must withhold the amounts due as debit tax on the month’s statement or refund the credit amounts, which are the result of the 730 tax return.  

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