Schedule list

Tax assistance

Tax assistance centers (CAF) and professionals deliver to taxpayers a copy of the tax return and settlement statement (form 730-2025) for declarations submitted from September 1 to September 30, 2025. Final date for taxpayers to submit the 730-2025 and to communicate any reduction in the amount of the second or only IRPEF installment or non-payment.

Wage guarantee fund (CIGO)

Submission of CIGO applications for objectively unavoidable events occurring in the previous month.
Submission of data necessary for payment or settlement of wage supplementation in case of direct payment by INPS, related to July 2025 periods.

Contribution declaration

Submission of the contribution report relating to the previous month.

Notional contributions

Submission of the application for notional credit of contributions for workers on union leave in 2024.
Request for authorization and payment of additional contributions for workers on union leave in 2024, and communication of any changes in cases of previously submitted applications.

Compulsory Employment Book

Employers, principals, and intermediary subjects must print the Single Employment Register referring to the previous pay period.

Tourism and public businesses

From September 30, the right to apply the favorable tax regime on the special integrative allowance recognized for overtime and night work ends. This measure concerns the majority of employers operating in the tourism and public business sectors.

Contributi agricoli

I datori di lavoro agricoli deAgricultural contributions
Agricultural employers must submit contribution reports based on data related to employees employed in the previous month.

Ritenute appalti

Trasmissione dell’elenco nominativo dei lavoratori impiegati eContractor withholdings
Transmission of the nominal list of workers employed and receipts of withholdings paid to their workers in the previous month, by contracting and subcontracting companies.

Digital platform communication

Transmission of communications regarding autonomous contracts established through digital platform intermediation in the previous month.

Mandatory maritime communications

Deadline for sending electronic communications related to the hiring and termination of maritime workers embarked or disembarked in the previous month.

Mandatory communications for temporary agency workers

Electronic communication to the Employment Center of all contracts established, extended, transformed, or terminated in the previous month involving temporary agency workers, including activation or extension of remote work. Communication must be made via the UnifiedSomm form.