Schedule list

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 consultants; 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 on compensation for casual self-employed workers;
• contributions due from artisans and traders relating to 3rd quarter 2023 and calculated on the minimum;
• monthly instalment of fishermen’s contributions relating to 3rdquarter 2022 self-employed agricultural workers’ contributions;
• payment to National Institute for Insurance against Accidents at Work (Istituto Nazionale Assicurazione contro gli Infortuni sul Lavoro, ‘INAIL’) of the last instalment of the premium deriving from 2023 self-assessment;
• Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month.

Early retirement

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

Tax Assistance

Submission of the accounting balances of the 730-2023 supplementary returns
Submission of a copy of the processed Form 730-23 and the corresponding settlement statement (supplementary Form 730-3rd)

Family Booklet

Users of the ‘family booklet’ must report the data on the performance of casual work for the previous month.

Tax Assistance

Withholding of the second or single instalment of the Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) advance from pay.