Schedule list

Tax Assistance

Employers acting as withholding agents are required to deduct from the December payroll any amounts due as tax payable or, alternatively, to process refunds for tax credits resulting from the 730 income tax return.

Year-End Adjustment

In the December payslip, employers must carry out tax and social security reconciliations between the withholdings applied and the amounts actually owed by the taxpayer.

Enpaia Contributions

Submission by agricultural employers of contribution declarations for employees for the previous month.

Withholding Tax on Contracts

Obligation for contractors and subcontractors to transmit the list of employed workers and proof of withholding tax payments made in the previous month.

Mandatory Communications – Maritime Sector

Deadline for submitting electronic notifications of hiring and termination of seafarers embarked or disembarked in the previous month.

Mandatory Communications – Temporary Agency Workers

Electronic notification to the Employment Center of all employment relationships initiated, extended, transformed, or terminated in the previous month, including activation or extension of remote work.

Enasarco Contributions

Payment of Q3 2025 social security contributions for agents and representatives.

Digital Platform Reporting

Submission of autonomous work relationships established through digital platforms in the previous month.

Freelance Journalists’ Contributions

Monthly contribution payment due from journalists under collaboration contracts, by publishing companies, broadcasters, and other media organizations.

Unified payment deadline for:

Periodic VAT settlement

• Withholding taxes on employment and similar income
• Social security and welfare contributions due to INPS by employers
• Contributions due to INPS Gestione Separata for collaborations
• Contributions due to INPS (ex-Enpals) by entertainment companies
• Contributions on payments to occasional self-employed workers
• Contributions due by artisans and traders for Q3 2024 (based on minimum income)
• Monthly contribution for fishermen – third installment 2024
• Contributions for self-employed farmers
• Final installment of INAIL premium for 2024 self-assessment
• Regional IRPEF surcharge for terminations in the previous month