Schedule list

Withholding taxes on contracts

Obligation to submit receipts of payment of withholding taxes in relation to their workers in the previous month.

Fringe benefits

Communication of fringe benefits and stock options paid during the 2023 tax period to staff who retired.

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.

ENASARCO (Ente nazionale di assistenza per gli agenti e i rappresentanti di commercio) contributions

Payment of social security contributions for the fourth quarter of 2023 for agents and representatives.

Self-assessment

Notification of the reduction in presumed salaries for 2024 Payment of the premium deriving from the National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) 2023/2024 self-assessment (balance or amount of the first of four instalments).

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. 

Single payments

Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers, including those deriving from the contribution adjustment made in 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 instalment of fishermen’s contributions; – contributions due to the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), by artisans and traders (contribution on the minimum 4th quarter of 2023);- personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month; – periodic VAT settlement; – payment of the balance of the substitute tax on the severance pay revaluation for 2023.

Isopensione (labour market exit of older workers)

Payment of the monthly provision for the early retirement of workers enrolled in the sector’s Protection Funds.