Schedule list

Withholding for Contracts

Deadline for contractors and subcontractors to submit the list of employees engaged and provide proof of withholding tax payments for the previous month.

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.  

PREVINDAI contributions (Postponed to Monday, 22 January 2024) 

Payment of contributions due on the salary paid to executives enrolled in PREVINDAI, in the previous quarter.  

Digital Platforms Reporting

Reporting of autonomous work agreements brokered through digital platforms during the previous month.
Mandatory Reporting – Maritime Workers
Reporting of the hiring and termination of maritime workers who boarded or disembarked during the previous month.
Mandatory Reporting – Temporary Workers
Reporting of all employment agreements entered, extended, converted, or terminated in the previous month for temporary workers.
Previndai Contributions
Payment of contributions on wages paid to executives enrolled in Previndai for the previous quarter.

Italian Journalists National Social Security Entity (Istituto Nazionale Di Previdenza Dei Giornalisti Italiani, ‘INPGI’) contributions  

Payment of monthly contributions due from journalists with freelance contracts for publishing companies, newspapers and radio and television companies.  

Single payments  

Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers including those deriving from the year-end adjustment made in December 2023; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions due from businesses to the INPS for workers formerly under the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – monthly instalment of contributions due by self-employed fishermen; – fourth instalment of the atypical contribution due to managers formerly under the National Welfare Institute for Executives of Industrial Companies (‘Istituto Nazionale di Previdenza per i Dirigenti di Aziende Industriali, ‘INPDAI’) – contributions on compensation to occasional self-employed workers – fourth instalment of contributions due by self-employed agricultural workers; additional regional personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) for terminations in the previous month; – periodic payment of monthly VAT and of the 4th quarter of 2023.  

Early retirement 

Payment of the monthly provision for early retirement treatment if workers who have no more than seven years to go before retirement.