Schedule list

Agricultural contributions 

Submission of employee contribution statements for the previous month and payment of contributions for the month. 

Withholding taxes on contracts  

Obligation to submit receipts of the payment of withholding taxes made to its workers in the previous month. 

Digital platforms’ communications 

Reporting of self-employed relationships established with digital platform intermediation in the previous month. 

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

Mandatory agency workers’ communications 
Communication of all relationships established, extended, converted and terminated in the previous month with agency workers.  

Tax assistance 

Tax withholding agents, Tax Advice Centre (Centro di Assistenza Fiscale, ‘CAF’) or professionals must deliver a copy of the processed return and the settlement statement of the submitted return by 31 May.  

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, broadcasting companies or other industries with journalists. 

Single payments  
Single payment relating to: – withholding taxes on employee and assimilated income; – 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 due by agricultural employers in relation to the contributions of the fourth quarter of 2023; ;- regional income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) surcharge for dismissals in the previous month;- periodic VAT settlement payment; – contributions on compensation paid in the previous month to casual self-employed workers exceeding the annual threshold of EUR 5,000.