Schedule list

Enpaia Contributions

Submission by agricultural employers of contribution reports for employed administrative staff for the previous month.

Withholding Tax on Service Contracts

Obligation for contracting and subcontracting companies to submit a list of employed workers and receipts for withheld tax payments made in the previous month.

Digital Platform Reporting

Reporting of self-employed work arrangements established through digital platforms in the previous month.

Mandatory Maritime Employment Reports
Mandatory reporting of hiring and termination of seafarers embarked or disembarked in the previous month.

Temporary Work Reports
Reporting of all work relationships established, extended, transformed, or terminated in the previous month for temporary workers.

Certificazione UnicaSingle Certification (Certificazione Unica – CU)Certificazione Unica

Deadline for sending and delivering the Single Certification (CU) for income from employment and similar sources paid in 2024.

Tax and Social Security Contributions Payments
Unified payment of withholding taxes on income from employment and similar earnings; social security and welfare contributions due to INPS by employers, including severance pay (TFR) adjustments for the Treasury Fund from the previous month; contributions due by clients to the INPS Separate Social Security Scheme for collaborations; contributions due by entertainment industry companies; contributions due to INPS by agricultural employers for the third quarter of 2024; regional and municipal IRPEF surcharges for terminations in the previous month; VAT periodic settlement.

INPGI Contributions
Payment of monthly contributions due by journalists under collaboration contracts, for publishing companies, newspapers, broadcasting companies, or other sectors employing journalists.