Schedule list

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 for publishing companies, newspapers and radio and television companies or other sectors with journalists. 

Single payments  

Single payment relating to: – withholding taxes on employee and assimilated income; – additional regional and municipal surtax for terminations in the previous month; – periodic VAT payment; INPS social security and welfare contributions payable by employers including those arising from the contribution adjustment made the previous month; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions to the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – monthly contribution from self-employed fishermen; – contributions on compensation paid in the previous month to casual self-employed workers exceeding the threshold of EUR 5,000 per year; – agricultural workers’ contributions for the first quarter 2024;- second instalment of self-employed agricultural workers’ contributions. 

Early retirement    

Payment to the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) of the monthly provision for early retirement benefit to be paid in the following month to workers who are no more than seven years away from retirement. 

Family booklet  

Users of the ‘family booklet’ must report the data on the performance of casual work for the previous month. 

Wages Guarantee fund 

Deadline for submission of applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month. 
Submission of data required for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in June 2024. 

Supplementary healthcare fund (Fondo di Assistenza Sanitaria Integrativa, ‘FASI’) Contributions 
Payment to FASI of company and executive contributions for third quarter 2024. 

Contributions’ declaration  
Submission of pay and contribution data flow for the previous month. 

Single Employment Ledger  Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.