Schedule list

Subsidised hiring

Deadline for submitting the application for the tax credit relating to the hiring of prisoners or internees admitted to work outside prison or under semi-liberty arrangements.

Wage supplementation scheme

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

Wage supplementation scheme (postponed to Monday, 2 November 2026)

Submission of the data required for payment or balance payment of wage supplementation in the event of direct payment by INPS, in relation to the August 2026 reference periods.

Single Certification (postponed to Monday, 2 November 2026)

Submission by withholding agents of the Single Certification exclusively for exempt income or income that cannot be reported through the pre-filled income tax return.

Contribution report (postponed to Monday, 2 November 2026)

Submission of the contribution report relating to the previous month.

Income tax return (postponed to Monday, 2 November 2026)

Submission by taxpayers of the income tax return relating to the 2025 tax year.

ISCRO

Deadline for submitting applications for income support allowance for 2026.

Single Labour Ledger (postponed to Monday, 2 November 2026)

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

Form 770 (postponed to Monday, 2 November 2026)

Withholding agents are required to submit Form 770/2026, indicating the amounts and values subject to withholding tax and paid in 2025.

Supplementary pension scheme

For members enrolled in a supplementary pension scheme for at least two years, the possibility arises to transfer the entire accrued individual position to another pension fund, while retaining the right to the employer’s contribution.

Notional contributions

Payment of 2025 contributions on behalf of employees who held public office and who, by reason of their election or appointment, accrue the right to an annuity or to an increase in pension benefits.

Tax assistance

Employees are required to submit the supplementary 730/2026 tax return in the event of errors in the 730 return already filed.

ENPAIA contributions

Agricultural employers must submit contribution reports based on the data relating to employees employed in the previous month.

Withholding taxes in procurement contracts

Submission, by contractors and subcontractors, of the nominative list of workers employed and the payment receipts for withholding taxes applied to their workers in the previous month.