Schedule list

Agricultural contributions

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

Withholding taxes on contracts

For all contractors and subcontractors of contracts exceeding EUR 200,000.00, obligation to submit receipts for the payment of withholding taxes to their workers in the previous month or, if exempt, a copy of the tax compliance certificate.

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.

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. 

Early retirement

Payment of the monthly provision for early retirement treatment of workers who have no more than seven years to go before retirement.

Single payments 

Single payment relating to: – withholding taxes on employee and assimilated income withheld by withholding agents in the previous month; – INPS social security and welfare contributions payable by employers for the pay period expiring in the previous month; – contributions due from clients to the INPS separately managed fund for coordinated, project-based and associated collaborators paid in the previous month; – contributions due from fishermen;- contributions on remuneration paid in March 2024, in excess of the EUR 5,000 annual allowance, to casual self-employed workers; – contributions due from businesses for workers formerly under the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); additional regional personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) for terminations in the previous month; – periodic VAT settlement.