Schedule list

INPGI contributions

Payment of monthly contributions due in respect of journalists engaged under collaboration agreements by publishing companies, daily newspapers, radio and television broadcasters, or companies in other sectors engaging journalists.

Early retirement

Payment of the monthly funding amount for employees who are less than 7 years away from retirement.

Payment of taxes and contributions

Unified payment covering: – withholding taxes on employment income and equivalent income; – social security and welfare contributions payable to INPS by employers; – contributions payable by clients to the INPS Separate Management Scheme for collaboration arrangements; – contributions payable by entertainment businesses to the former ENPALS scheme managed by INPS; contributions on fees paid to occasional self-employed workers – contributions payable by artisans and traders for the third quarter of 2026, calculated on the minimum contribution base; monthly contributions for fishers – third 2026 instalment of contributions for self-employed agricultural workers – payment to INAIL of the final instalment of the premium arising from the 2026 self-assessment – regional IRPEF surtax for employment relationships terminated in the previous month; – periodic VAT settlement.

Family Booklet scheme

Users of the Family Booklet scheme must report occasional work performed in the previous month.

Tax assistance

Withholding agents must deduct the second or sole advance instalment of personal income tax (IRPEF), as calculated in the Form 730 tax return, through the month’s payroll.

Subsidised hiring

Deadline for submitting the application for the tax credit relating to the hiring of prisoners or internees admitted to work outside prison or under semi-liberty arrangements.

Wage supplementation scheme

Submission of CIGO applications for objectively unavoidable events that occurred in the previous month.

Wage supplementation scheme (postponed to Monday, 2 November 2026)

Submission of the data required for payment or balance payment of wage supplementation in the event of direct payment by INPS, in relation to the August 2026 reference periods.

Single Certification (postponed to Monday, 2 November 2026)

Submission by withholding agents of the Single Certification exclusively for exempt income or income that cannot be reported through the pre-filled income tax return.

Contribution report (postponed to Monday, 2 November 2026)

Submission of the contribution report relating to the previous month.

Income tax return (postponed to Monday, 2 November 2026)

Submission by taxpayers of the income tax return relating to the 2025 tax year.

ISCRO

Deadline for submitting applications for income support allowance for 2026.

Single Labour Ledger (postponed to Monday, 2 November 2026)

Employers, principals and authorised intermediaries responsible for keeping the records must print the Single Labour Ledger relating to the previous pay period.

Form 770 (postponed to Monday, 2 November 2026)

Withholding agents are required to submit Form 770/2026, indicating the amounts and values subject to withholding tax and paid in 2025.

Supplementary pension scheme

For members enrolled in a supplementary pension scheme for at least two years, the possibility arises to transfer the entire accrued individual position to another pension fund, while retaining the right to the employer’s contribution.