Schedule list

Wage supplementation (i.e. “Cassa Integrazione”)

Submission of ordinary wage subsidy (i.e. “CIGO”) applications for events that were objectively unavoidable and occurred in the previous month.

Submission of the necessary data for the payment or settlement of wage supplementation in the case of direct payment by INPS, in relation to the integrated periods for October 2024.

Contribution declaration

Submission of pay and contribution data flow for the previous month.

Single Employment Record (i.e. “Libro Unico Del Lavoro”) 

Employers, principals and intermediaries must print out the Single Employment Record for the previous pay period. 

Parental Leave

The period in which parental leave can be taken at 80% for a maximum of two months for maternity and paternity leave ended after 31 December 2023 expires. From 1 January 2025 for those entitled, the allowance increases to 60% for the second month.

ISEE

The period of validity of the single substitutive declaration (i.e. “DSU”) submitted during 2024, in the context of a subsidised benefit based on ISEE, expires for citizens who have applied for subsidised benefits.

Supplementary Pensions

Notification to pension funds of contributions not deducted for tax purposes in the year 2023 for enrolled employees

Pension fund (i.e. “Previndai”)

Notification for industry executives of pension contributions 2024 not deducted from income.

Non-EU foreigners

The deadline for submitting applications for the entry of non-EU workers under the 2024 flows expires on 31 December 2024.

Fixed-term contract

The deadline for specifying the reason for a fixed-term contract, due to technical, production, or organizational needs identified directly by the parties, as per article 19 of legislative decree no. 81/2015, has expired.

Contributions to the National Insurance Agency for Agricultural Workers and Employees (i.e. “ENPAIA”)

Submission by agricultural employers of employee contribution reports for the previous month.

Contract Withholding Taxes

Obligation for contractors and subcontractors to transmit the list of names of workers employed and receipts for the payment of withholding taxes on their workers in the previous month.

Communication of digital platforms 

Communication of self-employed relationships established with the intermediation of digital platforms in the previous month. 

Mandatory maritime communications  

Obligation to notify the previous month’s recruitment and termination of seafarers embarked or disembarked. 

Mandatory notifications for temporary agency workers 

Notification of all agreements established, extended, converted, and terminated in the previous month with temporary agency workers.