Schedule list

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.

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 third quarter of 2023 for agents and representatives.

2023 flood suspended contributions

One-off payment of suspended contributions in the areas of the regions affected by the May 2023 flood.

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;
• contributions due from clients to the INPS separately managed fund for consultants; 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’); contributions on compensation for casual self-employed workers;
• contributions due from artisans and traders relating to 3rd quarter 2023 and calculated on the minimum;
• monthly instalment of fishermen’s contributions relating to 3rdquarter 2022 self-employed agricultural workers’ contributions;
• payment to National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) of the last instalment of the premium deriving from 2023 self-assessment;
• Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month.

Early retirement

Payment of the monthly provision of the early retirement pension of workers with no more than seven years to go before retirement.