Schedule list

Withholding for Contracts

Deadline for contractors and subcontractors to submit the list of employees engaged and provide proof of withholding tax payments for 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.  

PREVINDAI contributions (Postponed to Monday, 22 January 2024) 

Payment of contributions due on the salary paid to executives enrolled in PREVINDAI, in the previous quarter.  

Digital Platforms Reporting

Reporting of autonomous work agreements brokered through digital platforms during the previous month.
Mandatory Reporting – Maritime Workers
Reporting of the hiring and termination of maritime workers who boarded or disembarked during the previous month.
Mandatory Reporting – Temporary Workers
Reporting of all employment agreements entered, extended, converted, or terminated in the previous month for temporary workers.
Previndai Contributions
Payment of contributions on wages paid to executives enrolled in Previndai for the previous quarter.

Unified Payments 

Unified payments for: Withholding taxes on employment and similar income;

Social security and welfare contributions due to INPS by employers, including amounts resulting from the year-end balance for December 2024; contributions to the INPS Separate Management scheme for collaborations; contributions to INPS (Enpals) for entertainment industry companies; monthly contributions owed by self-employed fishermen; fourth installment of atypical contributions owed by executives (Inpdai); contributions on occasional self-employment income; fourth installment of contributions owed by self-employed agricultural workers; regional IRPEF surtax on terminations in the previous month; monthly and quarterly IVA settlements for December 2024.

INPGI Contributions
Payment of monthly contributions due for journalists with freelance contracts by publishing companies, daily newspapers, broadcasters, or other companies employing journalists.

Early Retirement
Payment of the monthly funding for early retirement schemes under sectoral solidarity funds.