Schedule list

Unified payments  

Unified payment relating to: – withholding taxes on employee income and assimilated income; – social security and welfare contributions owed to INPS by employers; – contributions owed by principals to the INPS separate management scheme for collaborations; – contributions on remuneration paid the previous month to self-employed occasional workers in excess of EUR 5,000 per year; – contributions owed by entertainment companies to the former National Welfare and Assistance Body for Entertainment Workers (i.e. “Enpals”); – contributions owed by agricultural employers in relation to contributions for the 2nd quarter 2024 – monthly fishermen’s contribution – regional IRPEF surcharge for terminations in the previous month; – periodic VAT settlement. 

Contributions to the Italian Journalists’ National Insurance Institute (i.e. “Inpgi”)   

Payment of monthly contributions due by journalists with collaboration contracts, for publishing companies, newspapers, radio and television companies or other sectors with journalists. 

Payment of advance and severance tax (i.e. “TFR”) 

Payment of the advance payment of the substitute tax calculated on the revaluation of TFR for the year 2024. 

Early retirement 

Payment of the monthly provision for early retirement of workers enrolled in the sector solidarity funds. 

Family booklet  

Communication of occasional work services for users of the family booklet for the previous month. 

Wages guarantee fund (i.e. “Cassa integrazione guadagni or CIGO”)

Submission of data required for the payment or balance of wage subsidies in case of direct payment by INPS, in relation to periods integrated in September 2024.

Artisans and traders contributions

Payment of the second advance payment of contributions calculated on the portion of income exceeding the minimum income for 2024.

FASI contributions

Payment to the Supplementary Health Care Fund (i.e. “FASI”) of the company and manager contributions for the fourth quarter of 2024.

Separate management contributions

Payment of the second instalment of the 2024 contribution to the Separate Management Fund.

Contribution statement

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

Single Employment Record (i.e. “Libro Unico Del Lavoro”) Employers, principals and intermediaries holding intermediaries must provide for the printing of the Single Employment Record for the previous pay period.  

Tax assistance  

The tax withholding agents reimburse the credit amounts resulting from the employee’s supplementary declarations in the month’s pay slip. 

Year-end adjustment 

In the December payslip, the tax adjustment will be made between the withholding tax on remuneration subject to IRPEF and the tax due in relation to tax deductions for the year 2024.