Schedule list

Tax assistance  

Tax withholding agents must withhold the amounts due as debit tax on the month’s statement or refund the credit amounts, which are the result of the 730 tax return.  

Withholding taxes on contracts 

Obligation to transmit the list of employees and receipts of the payment of withholding taxes made to their employees in the previous month by contractors and subcontractors. 

Agricultural contributions 

Submission of employees’ contribution statements for the previous month. 

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 or other sectors with journalists. 

Single payments  
Single payment relating to: – withholding taxes on employee and assimilated income; – Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month; – periodic VAT payment; – social security and welfare contributions due to INPS by employers, including those deriving from the contribution adjustment made in the previous month; – social security contributions due to INPS from employers for holidays accrued in 2022 and not taken by 30 June 2024; – contributions due from client to the INPS separately managed fund for collaborators;- contributions owed by entertainment companies to the former Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – monthly contribution for self-employed fishermen; – contributions on compensation paid in the previous month to casual self-employed workers exceeding the threshold of EUR 5,000 per year; – contributions due to INPS from artisans and traders (contribution on the minimum 2nd quarter 2024); – payment of third instalment of premium to National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) deriving from 2024 self-assessment. 

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 staff supply work ers’ communications 
Communication of all relationships established, extended, converted and terminated in the previous month with staff supply work ers.  

National Assistance Organisation for Commercial Agents and Representatives (Ente nazionale di assistenza per gli agenti e i rappresentanti di commercio, ‘ENASARCO’) contributions 
Payment of social security contributions for the second quarter of 2024, relating to agents and representatives.