Schedule list

Year-end adjustment 

Tax adjustment transactions between withholdings made on remuneration subject to Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) and the tax actually due and in relation to tax deductions for 2023. 
Contribution adjustment transaction in relation to remuneration paid during 2023. 

Employed workers in the journalist sector 

New Italian National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) insurance rules for employed workers in the journalist sector. 

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.