Schedule list

INPGI contributions

Payment of the monthly contributions due for journalists under collaboration contracts, by publishing companies, newspapers, radio/TV companies or other sectors employing journalists.

Early retirement (pre-pensionamento)

Payment of the monthly provision for the early retirement treatment of workers registered with sector solidarity funds.

TFR

Versamento al fondo di tesoreria INPS del TFR maturato a decorrere dal 1° gennaio 2026 e rimasto accantonato in azienda, a carico dei datori di lavoro che, al 31 dicembre 2025, abbiano raggiunto la soglia dimensionale dei 60 addetti.

Payment of taxes and contributions

Unified payment relating to: – withholding taxes on employment and similar income withheld by withholding agents in the previous month; – social security and welfare contributions due to INPS by employers for the pay period ended in the previous month; – contributions due by principals to the INPS Separate Management scheme for coordinated collaborations and profit-sharing associations paid in the previous month; – contributions due by entertainment companies to the former ENPALS Management scheme; – contributions due to INPS by artisans and traders (minimum contribution, 1st quarter 2026); – monthly contribution for self-employed fishermen; – contributions on fees paid in April 2026 exceeding the annual €5,000 allowance to occasional self-employed workers; – second instalment of the INAIL premium payment for 2026 self-assessment; – regional IRPEF surtax for terminations in the previous month; – periodic VAT settlement.

Family booklet (Libretto Famiglia) 

Notification of occasional work services for users of the Family Booklet (Libretto Famiglia) relating to the previous month. 

Arduous work

Workers who have performed arduous work and meet the reduced requirements in 2027 may submit an application to access social security benefits. The request must be sent to INPS or to the relevant social security body, depending on the provisions of Legislative Decree 67/2011.

Incentivised Hiring – Youth Bonus

Deadline to hire under‑35 employees on open‑ended contracts in order to benefit from the related contribution exemption.

Incentivised Hiring – ZES Bonus

Deadline to hire employees aged 35 or over on open‑ended contracts to benefit from the related contribution exemption.

Wage Supplementation (Cassa Integrazione)

Submission of applications for Ordinary Wage Supplementation (CIGO) for objectively unavoidable events occurring in the previous month.
Submission of data required for payment or settlement of wage supplementation in cases where INPS pays directly, relating to periods covered in February 2026.

Single Certification (CU)

Deadline for issuing and submitting the CU (Single Certification) for self‑employment income and miscellaneous income paid in 2025.

Agency Contracts

Principal companies must send the commission statement and payout of commissions to agents and representatives for the previous quarter.

Contribution Reporting

Submission of the data flow relating to remuneration and social security contributions for the previous month.

Pre‑Filled Tax Return

The Revenue Agency makes available the 2025 pre‑filled tax return for employees and self‑employed taxpayers. The pre‑filled return will be available on the Agency’s website.

Single Employment Ledger (LUL)

Employers, clients and authorised intermediaries must complete the printing of the Single Employment Ledger for the previous pay period.

Gender Equality

Employers holding a gender equality certification issued by 31 December 2025 may submit the application for the contribution exemption through the INPS portal using the online “PAR_GEN” form.

Gender Equality

Deadline for submitting to the Ministry of Labour the report on the situation of male and female staff for the 2024–2025 period, applicable to employers with more than 50 employees.