Monday 17 February
Unified Payments
Unified payments for: Withholdings on employee and similar income; social security and welfare contributions owed to INPS by employers, including adjustments from the previous month; contributions to the separate INPS fund for freelancers; contributions from entertainment industry businesses to the former Enpals fund; monthly contribution for fishermen; contributions to INPS from artisans and traders (4th quarter 2024 minimum contribution); regional IRPEF surcharge for the previous month’s terminations; periodic VAT filing; payment of the final amount of the substitute tax on TFR revaluation for 2024.
Monday 17 February
INPGI Contributions
Payment of monthly contributions owed by freelance journalists to INPGI (National Institute for Journalists’ Pension Fund).
Monday 17 February
INAIL Self-Assessment
Deadline for reporting any reduction in estimated wages for 2025 and paying the INAIL premium for 2024/2025 (either balance or first of four installments).
Saturday 15 February
Construction Sector Contribution Reduction
Deadline to submit applications for reduced contributions in the construction sector.
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