Schedule list

Wage Supplement Fund (Cassa Integrazione) 

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

Transmission of the data required for payment or settlement of the wage supplementation in the case of direct payment by INPS, in relation to periods pertaining to March 2026. 

Fasi contributions 

Payment of the contributions payable by the company and the executive for Q2 2026. 

Contribution return 

Submission of the contribution return relating to the previous month. 

Deferral of contribution obligations due to collective holidays 

Submission, via INPS to the Provincial Committee, of the application to defer contribution-related obligations in the event of closure for collective holidays, pursuant to Ministerial Decree (D.M.) of 24 February 1984.

Single Employment Register (Libro Unico del Lavoro) 

 Employers, principals and responsible intermediary entities must print the Single Employment Register (Libro Unico del Lavoro) relating to the previous pay period. 

Workplace safety

Submission to INAIL of the application for financing projects to improve workplace safety conditions, under the ISI 2025 call, by companies and Third Sector entities.

Agricultural contributions

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

Withholding taxes – contracts 

Obligation for contractors and subcontractors to transmit the nominal list of the workers employed and the receipts evidencing payment of the withholdings applied to their workers in the previous month. 

Mandatory communications – seafarers

Deadline for submitting telematic notifications relating to hires and terminations in the previous month for seafarers embarked or disembarked.

Mandatory communications – agency workers

Obligation to submit telematic notifications to the Employment Centre for all relationships established, extended, converted and terminated in the previous month with agency workers, including the activation or extension of remote work. The notification must be made using the UnificatoSomm form.

Enasarco contributions 

Payment of social security contributions for the 1st quarter of 2026 relating to agents and representatives. 

Digital platforms

By 20 May 2026, it is necessary to notify self-employed relationships established in the previous month through the intermediation of a digital platform.