Monday 2 March
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.
Monday 2 March
FASI Contributions
Deadline for payment of FASI contributions (employer + executive) for the 1st quarter of 2026.
Uniemens Filing
Submission of the monthly Uniemens data flow containing wage and contribution details for the previous month.
Payroll Register (Libro Unico del Lavoro)
Employers, principals, and authorised intermediaries must finalise the printing of the LUL relating to the previous pay period.
Monday 2 March
INAIL Self-Assessment
Employers subject to INAIL insurance must file the wage declaration required for the 2026 INAIL self-assessment.
Wage Supplementation (Cassa Integrazione)
- Submission of data required for the payment or balance of wage supplementation where INPS pays workers directly, for periods covered in December 2025.
- Submission of CIGO applications for objectively unavoidable events occurring in the previous month.
Saturday 28 February
Universal Allowance (Assegno Unico)
Expiry of applications for the Universal Allowance relating to the March 2025 – February 2026 period.
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