Schedule list

Guarantee Fund

Deadline for submitting applications for Ordinary Wage Guarantee Fund (Cassa Integrazione Guadagni Ordinaria, ‘CIGO’) for objectively unavoidable events that occurred in the previous month and did not fall under the Covid 19 emergency.

Submission of the necessary data for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in September 2023.

COVID funding

Submission of self-declaration of compliance with state aid ceilings, in cases where state aid under the ‘umbrella’ scheme referred to in the European Commission’s communications has been received.

Early retirement (APE Sociale)

Deadline for the submission of the application for recognition of pension benefits in the event that after INPS monitoring resources are left over compared to the previous block of requests.

Artisan and trader contributions

Payment of the second advance payment of the final contributions for the portion of income exceeding the minimum for 2023.

Supplementary healthcare fund (Fondo di Assistenza Sanitaria Integrativa, ‘FASI’) Contributions

Payment to FASI of company and executive contributions for Q4 2023.

Professional contributions

Payment of the 2nd advance payment (40%) 2023 of the contribution the separately managed fund

Income tax return

Filing of the 2023 tax return.

Contributions’ declaration

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

Single Employment Ledger

Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.

After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.

Agricultural contributions

Submission of employee contribution statements for the previous month and payment of contributions for the month.

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.

ENASARCO (Ente nazionale di assistenza per gli agenti e i rappresentanti di commercio) contributions

Payment of social security contributions for the third quarter of 2023 for agents and representatives.

2023 flood suspended contributions

One-off payment of suspended contributions in the areas of the regions affected by the May 2023 flood.