Schedule list

Certificazione Unica (CU)

Deadline for filing and delivering the Certificazione Unica for employment income and similar income paid in 2025.

INPGI Contributions
Payment of monthly contributions due for journalists with collaboration contracts, by publishing companies, newspapers, radio/television broadcasters and other companies employing journalists.

Payment of Taxes and Social Security Contributions
Unified payment relating to: withholding taxes on employment and similar income; social security and welfare contributions due to INPS by employers (including adjustments for TFR payable to the Treasury Fund for the previous month); contributions due by clients to the INPS Separate Management for collaboration contracts; contributions due by entertainment companies; contributions due to INPS by agricultural employers for the 3rd quarter of 2025; regional IRPEF surcharge on employment terminations in the previous month; periodic VAT settlement.

Family Booklet (Libretto Famiglia)

Notification of occasional work activities carried out in the previous month by users of the Family Booklet.

INAIL Bonus Application

Deadline for requesting the application, in 2027, of the premium reduction for the 2026 adjustment, provided that safety regulations and contribution obligations are met.

Simplified Contribution Regime – Flat-Rate Scheme

Deadline to opt for the simplified contribution regime (linked to the flat-rate tax regime) for 2026.

INAIL Self-Assessment

Employers subject to INAIL insurance must file the wage declaration required for the 2026 INAIL self-assessment.

Wage Supplementation (Cassa Integrazione)

• Submission of data required for the payment or balance of wage supplementation where INPS pays workers directly, for periods covered in December 2025.
• Submission of CIGO applications for objectively unavoidable events occurring in the previous month.