Schedule list

Withholding taxes on contracts

For all contractors and subcontractors of contracts exceeding EUR 200,000.00, obligation to submit receipts for the payment of withholding taxes to their workers in the previous month or, if exempt, a copy of the tax compliance certificate.

Digital platforms’ communications

Reporting of self-employed relationships established with digital platform intermediation in the previous month.

Maritime seafarers’ communications

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

Mandatory agency workers communications

Communication of all relationships established, extended, converted and terminated in the previous month with agency workers.

Sports collaborations

Payment of the contributions due for sports collaborators in relation to the remuneration paid from July to September 2023.

Italian Journalists National Social Security Entity (Istituto Nazionale Di Previdenza Dei Giornalisti Italiani, ‘INPGI’) contributions

Payment of monthly contributions due from journalists with freelance contracts for publishing companies, newspapers and radio and television companies. 

Single payments

Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions to the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – contributions due by agricultural employers in relation to the contributions of the second quarter of 2023; – monthly instalment of fishermen’s contributions; – payment of the advance payment (90%) of the replacement tax of 17% on the revaluation of severance pay for 2023; – personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month; – periodic VAT settlement.

Early retirement

Payment of the monthly provision of the early retirement pension of workers with no more than seven years to go before retirement.

Whistleblowing

Requirement to activate an internal communication channel for anonymous reporting of unlawful conduct takes effect.

Foreign nationals

Application for authorisation for the entry into Italy of foreign nationals residing abroad in non-EU countries for self-employment or entrepreneurial work.