Schedule list

Contractor Withholding Obligations

Transmission of the list of workers employed and proof of payment of withholdings made in the previous month by contractors and subcontractors.

Notification of hiring and termination of seafarers embarked or disembarked in the previous month.

Mandatory Communications – Agency Workers

Notification of all employment relationships established, extended, transformed, or terminated in the previous month with agency workers.

Previndai Contributions

Payment of contributions due on wages paid to executives enrolled in Previndai for the previous quarter.

Digital Platform Communication

Notification of self-employed relationships established through digital platforms in the previous month.

Freelance Journalists Contributions

Payment of monthly contributions due for journalists under collaboration agreements by publishing companies, newspapers, broadcasting companies, and other sectors employing journalists.

Early Retirement

Payment of the monthly provision for early retirement benefits for workers enrolled in sector solidarity funds.

Taxes and Contributions Payment

Unified payment for:

• Withholding taxes on employment and similar income;
• Social security and welfare contributions due to INPS by employers, including those resulting from year-end adjustments made in December 2025;
• Contributions due by clients to INPS separate management for collaborations;
• Contributions due by entertainment companies to INPS (former Enpals);
• Monthly installment of contributions due by self-employed fishermen;
• Fourth installment of atypical contributions for executives (former Inpdai);
• Contributions on fees paid to occasional self-employed workers;
• Fourth installment of contributions due by self-employed agricultural workers;
• Regional IRPEF surcharge for terminations in the previous month;
• Monthly VAT settlement and VAT for Q4 2025.

Tax Adjustment

Deadline for employees to inform the withholding agent of any additional employment or similar income earned during 2025 for year-end adjustment purposes.