Schedule list

Family Booklet

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

Guarantee fund 

Deadline for submitting applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month. 

Submission of the necessary data for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in January 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.   

After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.   

Early retirement (APE Sociale) 

Deadline for the submission of the application for early retirement in the event of meeting the requirements in 2024. 

Severance indemnity (Fondo indennità di risoluzione del rapport, ‘FIRR’) Contributions 

Payment of contributions to the agents’ and representatives’ severance indemnity fund relating to 2023. 

Unemployment / New Social Insurance for Employment (Nuova Assicurazione Sociale per l’Impiego, ‘NASpI’) 

Obligation to file a return on self-employment/business income received in 2023, in case of exemption from the tax return. 

Agricultural unemployment  

Submission of the application for agricultural unemployment benefits for 2023. 

Strenuous work  

Annual communication of the period(s) in which each employee has carried out in 2023 work falling under the definition of strenuous work (Article 1, paragraph 1, letters a) to d), of Italian Legislative Decree no. 67/2011), as well as, in the case of night work for each employee, the number of working days falling within this category.  

Part-time 

Request for payments of supplementary voluntary contributions for the year 2022 in addition to part-time periods. 

Severance indemnity fund 

Obligation to submit a declaration that the number of employees has exceeded 50.  

Actors’ unemployment benefit 

Application for the discontinuity allowance for 2023. 

Withholding taxes on contracts 

For all contractors and subcontractors of contracts exceeding EUR 200,000.00, obligation to submit receipts of payment of withholding taxes in relation to their workers in the previous month or, if exempt, a copy of the tax compliance certificate. 

Agricultural contributions 

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

Foreign nationals 

Application for authorisation for the entry into Italy in 2024 of foreign nationals residing abroad in non-EU countries for self-employment or entrepreneurial work.