Saturday 10 January
Domestic Work Contributions
Payment of contributions due for domestic workers for the previous quarter.
Commerce Sector Contributions
Payment of contributions to supplementary pension and welfare funds for executives for the previous quarter.
Saturday 3 January
Foreign Workers Click Day
Submission of applications for authorization to hire non-EU seasonal workers, starting at 9:00 a.m., through the Immigration Single Desk by employers in the agricultural sector.
Family Booklet
Reporting of occasional work performed in the previous month by users of the Family Booklet.
Thursday 1° January
Year-End Adjustments
Withholding agents are required to perform tax and social security year-end adjustments for wages paid during 2025.
Wednesday 31 Decembre
Wage Guarantee Fund (Cassa Integrazione)
Submission of CIGO applications for objectively unavoidable events occurring in the previous month.
Transmission of data required for payment or settlement of wage supplementation in cases of direct payment by INPS, for periods relating to August 2025.
Contribution Reporting
Submission of the contribution report for the previous month.
Single Employment Ledger (Libro Unico del Lavoro)
Employers, principals, and authorized intermediaries must print the Single Employment Ledger for the previous pay period.
Incentivized Hiring
Deadline to access the social security exemption for permanent hires of unemployed individuals over 35 years old for at least 24 months, in companies with up to 10 employees located in Southern Italy’s Special Economic Zones (ZES).
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