Schedule list

Payment of Taxes and Contributions

Unified payment covering:

• Withholding taxes on employment and similar income;
• Social security and welfare contributions due to INPS by employers;
• Contributions due by principals to INPS separate management for collaborations;
• Contributions due by entertainment companies to the former Enpals;
• Contributions due by agricultural employers for Q2 2025;
• Monthly fishermen’s contribution;
• Regional IRPEF surcharge for terminations in the previous month;
• Periodic VAT settlement.

INPGI Contributions

Payment of monthly contributions due by journalists under collaboration agreements, for publishing companies, newspapers, broadcasting companies, and other sectors employing journalists.

Early Retirement Funds

Payment of the monthly provision for workers enrolled in sector solidarity funds.

TFR Tax

Employers must pay, via F24 form, the advance substitute tax on the revaluation of severance pay (TFR) for 2025.

Family Booklet

Reporting of occasional work services performed in the previous month by users of the family booklet.

Tax Assistance

Employers acting as withholding agents are required to deduct from the December payroll any amounts due as tax payable or, alternatively, to process refunds for tax credits resulting from the 730 income tax return.

Year-End Adjustment

In the December payslip, employers must carry out tax and social security reconciliations between the withholdings applied and the amounts actually owed by the taxpayer.

Social APE and Early Retirement for Precocious Workers

Deadline for submitting applications for APE Sociale and early retirement for precocious workers, if INPS monitoring shows remaining resources from the previous application round.

Wage Guarantee Fund (Cassa Integrazione)

Submission of applications for CIGO (ordinary wage supplementation) due to objectively unavoidable events occurring in the previous month.
Submission of data required for payment or settlement of wage supplementation directly by INPS, for periods covered in September 2025.

Artisans and Traders Contributions

Payment of the second advance installment of contributions for 2025, based on income exceeding the minimum threshold, for those enrolled in the INPS Gestione Artigiani e Commercianti.

FASI Contributions

Payment of Q4 2025 contributions due to FASI by companies and executives.

Professionals’ Contributions

Deadline for payment of the second advance installment (40%) of 2025 contributions for those enrolled in the INPS Gestione Separata.

Contribution Reporting

Submission of the contribution report for the previous month.

Payroll Book (Libro Unico del Lavoro)

Employers, clients, and authorized intermediaries must print the Libro Unico del Lavoro for the previous pay period.