Schedule list

Payment of taxes and contributions

Unified payment relating to: withholding taxes on employment income and similar; INPS social security and welfare contributions; contributions due from principals to INPS separate management for collaborations; contributions due from entertainment sector companies to INPS (ex-Enpals management); the monthly installment of contributions due from self-employed fishermen; the third installment of atypical contributions due for former Inpdai executives; contributions on fees paid in the previous month to occasional self-employed workers exceeding the €5,000 annual threshold; regional and municipal IRPEF surcharges relating to the previous month; periodic VAT settlement.

INPGI contributions

Payment of monthly contributions due from journalists under collaboration contracts, by publishing companies, newspapers, radio-television companies or other employers with journalists.

Early retirement

Payment of the monthly provision for workers who are less than 7 years from retirement.

Notional contributions

Payment of an amount equal to the employee’s share of contributions for periods of leave for public office in 2024.

Domestic work contributions

Payment of contributions for domestic workers relating to the previous quarter.

Executives — tertiary sector contributions

Employers are required to pay contributions to supplementary pension and welfare funds for executives in relation to the previous quarter.

Family booklet

Notification of occasional work performances for users of the family booklet relating to the previous month.

Assistenza fiscale

Tax assistance

Withholding agents are required to withhold on the payslip the amounts due as tax payable or, alternatively, to make refunds of credit amounts resulting from the Form 730 tax return.

Foreign worker flows

Submission of clearance applications for foreign workers by employers in the tourism-hospitality sector (2nd click day).