Schedule list

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 and did not fall under the Covid 19 emergency.

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 October 2023.

Financial equivalence indicator (Indicatore della Situazione Economica Equivalente, ‘ISEE’)

The validity period of the single self-declaration (dichiarazione sostitutiva unica, ‘DSU’) submitted, during 2023, in relation to subsidised benefits based on the ISEE expires.

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. 

PREVINDAI contributions

Notification of 2023 social security contributions not deducted from income.

Workers in sports sector

Obligation to bring statutes into line with the new rules of Italian Legislative Decree no. 36/2021 as subsequently amended.

Option to maintain membership in the separately managed ENPALS fund if already enrolled.

Foreign nationals (Extra-EU)

Expiry of deadline for submitting applications for the entry of non-EU workers as part of the 2022 and 2023 flows. 

Year-end adjustment 

Tax adjustment transactions between withholdings made on remuneration subject to Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) and the tax actually due and in relation to tax deductions for 2023. 
Contribution adjustment transaction in relation to remuneration paid during 2023. 

Employed workers in the journalist sector 

New Italian National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) insurance rules for employed workers in the journalist sector. 

Agricultural contributions

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

Withholding taxes on contracts

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