Schedule list

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 31 May.  

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, broadcasting companies or other industries 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 those arising 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 from self-employed fishermen;- contributions due by agricultural employers in relation to the contributions of the fourth quarter of 2023; ;- regional income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) surcharge for dismissals in the previous month;- periodic VAT settlement payment; – contributions on compensation paid in the previous month to casual self-employed workers exceeding the annual threshold of EUR 5,000. 

Early retirement  

Payment of the monthly provision of early retirement treatment to be disbursed in the following month to workers enrolled in the Sector Solidarity Funds. 

Family booklet 

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

Gender equality 

Deadline for submission of the report on proportion of male and female personnel referring to the two-year period 2022-2023. 

Guarantee fund

Deadline for submitting applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month.

Submission of the necessary data for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in March 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 (Libro unico del lavoro) must print it for the previous pay period. 
After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant. 

Supplementary healthcare fund (Fondo di Assistenza Sanitaria Integrativa, ‘FASI’) Contributions
Payment to FASI of company and executive contributions for 2^nd quarter 2024.

Health Monitoring
Submission by the occupational doctor of the health data of workers undergoing health monitoring.