Schedule list

Contributions to the National Insurance Agency for Agricultural Workers and Employees (i.e. “ENPAIA”)

Submission by agricultural employers of employee contribution reports for the previous month.

Contract Withholding Taxes

Obligation for contractors and subcontractors to transmit the list of names of workers employed and receipts for the payment of withholding taxes on their workers in the previous month.

Communication of digital platforms 

Communication of self-employed relationships established with the intermediation of digital platforms in the previous month. 

Mandatory maritime communications  

Obligation to notify the previous month’s recruitment and termination of seafarers embarked or disembarked. 

Mandatory notifications for temporary agency workers 

Notification of all agreements established, extended, converted, and terminated in the previous month with temporary agency workers. 

Unified payments  

Unified payment relating to: – withholding taxes on employee income and assimilated income; – social security and welfare contributions owed to INPS by employers; – contributions owed by principals to the INPS separate management scheme for collaborations; – contributions on remuneration paid the previous month to self-employed occasional workers in excess of EUR 5,000 per year; – contributions owed by entertainment companies to the former National Welfare and Assistance Body for Entertainment Workers (i.e. “Enpals”); – contributions owed by agricultural employers in relation to contributions for the 2nd quarter 2024 – monthly fishermen’s contribution – regional IRPEF surcharge for terminations in the previous month; – periodic VAT settlement. 

Contributions to the Italian Journalists’ National Insurance Institute (i.e. “Inpgi”)   

Payment of monthly contributions due by journalists with collaboration contracts, for publishing companies, newspapers, radio and television companies or other sectors with journalists. 

Payment of advance and severance tax (i.e. “TFR”) 

Payment of the advance payment of the substitute tax calculated on the revaluation of TFR for the year 2024. 

Early retirement 

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