Schedule list

Agricultural contributions

Submission of employee contribution statements for the previous month and payment of contributions for current month.

Withholding taxes on contracts

Obligation to submit receipts for the payment of withholding taxes to their 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.

National Assistance Organisation for Commercial Agents and Representatives (Ente nazionale di assistenza per gli agenti e i rappresentanti di commercio, ‘ENASARCO’) contributions
Payment of social security contributions for the third quarter of 2024 for agents and representatives.

Contributi InpgiItalian 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, broadcasting companies or other sectors with journalists.

Single payments 
Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers, including severance pay contribution adjustment due to the Treasury Fund for 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 contributions for self-employed fishermen; – contributions due to INPS from artisans and traders (contribution based on the minimum wage 1st quarter 2024);- Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month; – periodic VAT settlement; – payment of second instalment of premium to National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) deriving from 2024 self-assessment; – contributions on compensation paid in the previous month to self-employed casual workers exceeding the threshold of EUR 5,000 per year.

Early retirement
Payment of the monthly provision for early retirement to be paid in the following month to workers enrolled in the sectoral solidarity funds.