Schedule list

Incentivised Hiring – Youth Bonus

Deadline to hire under‑35 employees on open‑ended contracts in order to benefit from the related contribution exemption.

Incentivised Hiring – ZES Bonus

Deadline to hire employees aged 35 or over on open‑ended contracts to benefit from the related contribution exemption.

Wage Supplementation (Cassa Integrazione)

Submission of applications for Ordinary Wage Supplementation (CIGO) for objectively unavoidable events occurring in the previous month.
Submission of data required for payment or settlement of wage supplementation in cases where INPS pays directly, relating to periods covered in February 2026.

Single Certification (CU)

Deadline for issuing and submitting the CU (Single Certification) for self‑employment income and miscellaneous income paid in 2025.

Agency Contracts

Principal companies must send the commission statement and payout of commissions to agents and representatives for the previous quarter.

Contribution Reporting

Submission of the data flow relating to remuneration and social security contributions for the previous month.

Pre‑Filled Tax Return

The Revenue Agency makes available the 2025 pre‑filled tax return for employees and self‑employed taxpayers. The pre‑filled return will be available on the Agency’s website.

Single Employment Ledger (LUL)

Employers, clients and authorised intermediaries must complete the printing of the Single Employment Ledger for the previous pay period.

Gender Equality

Employers holding a gender equality certification issued by 31 December 2025 may submit the application for the contribution exemption through the INPS portal using the online “PAR_GEN” form.

Gender Equality

Deadline for submitting to the Ministry of Labour the report on the situation of male and female staff for the 2024–2025 period, applicable to employers with more than 50 employees.

Enpaia Contributions

Submission by agricultural employers of contribution declarations for clerical employees employed during the previous month.

Withholding Taxes in Contracting

Obligation for contractors and subcontractors to transmit the list of workers employed and the receipts of withholding tax payments made in the previous month.

Mandatory Communications for Seafarers

Deadline for submitting electronic notifications regarding employment commencements and terminations, relating to seafarers who embarked or disembarked in the previous month.

Mandatory Communications for Agency Workers

Obligation to electronically notify the Employment Centre of all employment relationships established, extended, amended or terminated in the previous month with agency workers, including the activation or extension of remote work. Communication must be submitted using the “UnificatoSomm” form.

Previndai Contributions

Deadline for the payment of contributions due by industrial companies on the remuneration paid to executives enrolled in Previndai, relating to the previous quarter.

Digital Platforms

By 20 April 2026, communication must be submitted regarding self‑employment relationships established through digital platform intermediation in the previous month.