Schedule list

Tax assistance

CAF offices and professionals deliver to the taxpayer a copy of the tax return and the settlement statement (Form 730-2026) for returns submitted from 1 to 30 September 2026.

Final date for the taxpayer to submit Form 730-2026 and to communicate any reduction in the amount of the second or single IRPEF instalment, or the decision not to make the payment.

Wage supplementation fund

Submission of CIGO applications for objectively unavoidable events that occurred in the previous month.

Submission of the data required for payment or settlement of wage supplementation in the event of direct payment by INPS, in relation to the periods pertaining to July 2026.

Notional contributions

Submission of the application for notional contribution credits for workers on trade union leave in 2025.

Request for authorisation and payment of additional contributions for workers on trade union leave in 2025, and communication of any changes where an application has already been submitted.

Contribution report

Submission of the contribution report relating to the previous month.

Single Labour Ledger

Employers, principals and authorised intermediaries responsible for keeping the records must print the Single Labour Ledger relating to the previous pay period. 

Withholdings in procurement contracts

Transmission of the nominal list of the workers employed and of the payment receipts for the withholdings made on their employees in the previous month, by contractors and subcontractors.

Mandatory communications for seafarers

Deadline for submitting electronic communications relating to the hiring and termination, during the previous month, of seafarers embarked or disembarked.

Mandatory communications for agency workers

Electronic communication to 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. The communication must be made using the UnifiedSomm form.

Communication for digital platforms

Transmission of communications relating to self-employed relationships established through the intermediation of a digital platform in the previous month.

INPGI contributions

Payment of monthly contributions due for journalists under collaboration contracts, by publishing companies, newspapers, radio and television companies or companies in other sectors employing journalists.

Early retirement

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

Payment of taxes and contributions

Unified payment relating to: withholding taxes on employment and similar income; INPS contributions due by employers; INPS separate management contributions payable by principals for collaborations and participation association arrangements; separate management contributions for occasional self-employed workers; contributions to the former ENPALS management; monthly instalment of contributions for self-employed fishermen; agricultural workers’ contributions for the first quarter of 2026; second instalment of contributions for self-employed agricultural workers; regional IRPEF surcharge for terminations in the previous month; periodic VAT settlement.