Schedule list

Ape Sociale

Deadline for submitting the application for Social APE in the event that the requirements are met in 2026.

Wage Supplementation Fund (Cassa Integrazione)

Submission of CIGO applications for objectively unavoidable events that occurred in the previous month.

Submission of the data necessary for payment or settlement of wage supplementation in the case of direct payment by INPS, relating to periods supplemented in January 2026.

FIRR Contribution

Payment of contributions relating to the year 2025 to fund the severance indemnity fund for agents and representatives.

Contribution Report

Submission of the data flow relating to wages and contributions for the previous month.

Unemployment (DIS-COLL)

Recipients of DIS-COLL benefits, exempt from the obligation to file a tax return, must submit to INPS a declaration concerning income derived from self-employment or individual business activity.

Agricultural Unemployment

Deadline for submitting the application for agricultural unemployment benefits referring to 2025.

Strenuous Work (Lavori usuranti)

Submission of the annual communication regarding strenuous work carried out in 2025.

Single Labour Book (Libro Unico del Lavoro)

Employers, principals, and intermediary record-keepers must print the Single Labour Book relating to the previous pay period.

NASpI (Unemployment Benefit)

Recipients of NASpI benefits, exempt from filing a tax return, must submit to INPS a declaration concerning income derived from self-employment or individual business activity.

Part-time Work

Request for payment of voluntary supplementary contributions for the year 2024 to cover part-time work periods.

Early Workers (Lavoratori precoci)

Deadline for submitting the application for recognition of early retirement with reduced requirements for 2026 for unemployed workers, disabled persons, caregivers of people with disabilities, and workers engaged in strenuous or arduous activities, classified as early workers.

TFR (Severance Pay)

Companies established during 2025 which, as of December 31, 2025, have reached an average of 50 employees are required to submit a specific declaration to INPS regarding the obligation to pay TFR quotas into the Treasury Fund.

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.