Schedule list

Contract withholding taxes

Obligation for contractors and subcontractors to transmit the list of names of workers employed and the receipts for the payment of withholding taxes made on their workers in the previous month.

Agricultural contributions

Submission of employee contribution reports for the previous month.

Communication of digital platforms

Communication of self-employed relationships established with digital platform intermediation in the previous month.

Mandatory maritime communications

Obligation to communicate recruitment and termination of seafarers embarked or disembarked in the previous month.

Compulsory communications for temporary workers

Communication of all relationships established, extended, transformed and terminated in the previous month with temporary workers.

Obligatory contributions for the National Board of Assistance for Agents and Sales Representatives (i.e. “Enasarco”)

Payment of social security contributions for the third quarter of 2024 for agents and representatives.

Unified payments 

Unified payment relating to – withholding taxes on employee income and assimilated income; – regional and municipal IRPEF surtax relating to the previous month; – social security and welfare contributions owed to INPS by employers including those deriving from the contribution adjustment made the previous month; – contributions owed by clients to the “INPS” separate management for collaborations – contributions due from entertainment companies to the National Assistance and Pension Institution for Entertainment Workers (i.e. “ENPALS”); – monthly contribution from self-employed fishermen; – contributions on compensation paid the previous month to self-employed occasional workers in excess of the €5.000 per year; – contributions due from artisans and traders relating to the 3rd quarter of 2024 and calculated on the minimum amount; – third instalment 2024 self-employed agricultural levies; – payment to INAIL of the last instalment of the premium deriving from self-liquidation 2024; – periodic VAT settlement.

Contributions to the Italian Journalists’ National Insurance Institute (i.e. “Inpgi”)

Payment of monthly contributions due by journalists with collaboration contracts, for publishing companies, newspapers, radio and television companies or other sectors with journalists.

Early retirement

Payment of the monthly provision for early retirement to be disbursed in the following month to workers enrolled in the Sectoral Solidarity Funds.