Schedule list

Wage supplementation fund

Submission of CIGO applications for objectively unavoidable events occurring in the previous month. Sending of the data required for payment or balance of wage supplementation in the event of direct payment by INPS, in relation to the periods supplemented in June 2026.

Executive assistance contributions

Payment of company and executive contributions for the third quarter of 2026.

Contribution report

Submission of the contribution report relating to the previous month.

Single Employment Register  

Employers, clients and intermediary record-keepers must print the Single Employment Register relating to the previous pay period.  

Withholding taxes in procurement contracts

Obligation for contractors and subcontractors to transmit the name list of the workers employed and the payment receipts for withholdings made in the previous month.

Agricultural contributions

Submission, by agricultural employers, of contribution reports for employees employed in relation to the previous month.

Mandatory communications for seafarers

Deadline for sending electronic communications relating to the hiring and termination in the previous month of seafarers embarking or disembarking.

Mandatory communications for agency workers

Obligation to electronically notify the Employment Centre of all relationships established, extended, transformed and terminated in the previous month with agency workers, including the activation or extension of remote working.

Enasarco contributions

Payment of social security contributions for the second quarter of 2026 relating to agents and sales representatives.

Inpgi contributions

Payment of monthly contributions due for journalists under collaboration contracts, for publishing companies, newspapers, broadcasting companies or other sectors employing journalists.

Digital platform communication

Transmission of self-employment relationships established through the intermediation of a digital platform in the previous month.

Payment of taxes and contributions

Unified payment relating to: – withholding taxes on employment and assimilated income; – social security and welfare contributions due to INPS by employers, including those relating to holidays not taken by 30 June 2026; – contributions due by clients to the INPS separate management scheme for coordinated collaborations; – contributions on fees exceeding the annual EUR 5,000 exemption threshold for occasional self-employed workers; – contributions due by entertainment companies to INPS, former Enpals management; – contributions due by artisans and traders relating to the second quarter of 2026 and calculated on the minimum income basis; – monthly instalment of contributions for self-employed fishermen; payment to INAIL of the third instalment of the premium resulting from the 2025/2026 self-assessment; regional IRPEF surcharge for terminations in the previous month; – periodic VAT settlement