Schedule list

Early Retirement

Payment of the monthly funding provision for employees who are less than 7 years away from retirement.

Payment of Taxes and Contributions

Unified payment relating to: withholding taxes on employment income and equivalent income withheld by tax substitutes in the previous month; INPS contributions due from employers for the previous month’s payroll period; INPS separate management contributions due from principals for coordinated and continuous collaborations and profit-sharing associations paid in the previous month; entertainment sector contributions due to the former ENPALS INPS management; the monthly contribution for self-employed fishermen; contributions on May fees exceeding €5,000 per year paid to occasional self-employed workers; agricultural employer contributions for the fourth quarter of 2025; regional IRPEF surtax for terminations in the previous month; and periodic VAT settlement.

Tax Assistance

Tax assistance centres (CAF) and qualified professionals deliver to the taxpayer a copy of the tax return and the tax settlement statement (Form 730-2026) for returns submitted by 31 May 2026.

Family Booklet

Notification of occasional work services for Family Booklet users relating to the previous month.

Wage Supplement Fund (Cassa Integrazione) 

Submission of CIGO applications for objectively unavoidable events occurring in the previous month. 

Transmission of the data required for payment or settlement of the wage supplementation in the case of direct payment by INPS, in relation to periods pertaining to March 2026. 

Fasi contributions 

Payment of the contributions payable by the company and the executive for Q2 2026. 

Contribution return 

Submission of the contribution return relating to the previous month. 

Deferral of contribution obligations due to collective holidays 

Submission, via INPS to the Provincial Committee, of the application to defer contribution-related obligations in the event of closure for collective holidays, pursuant to Ministerial Decree (D.M.) of 24 February 1984.

Single Employment Register (Libro Unico del Lavoro) 

 Employers, principals and responsible intermediary entities must print the Single Employment Register (Libro Unico del Lavoro) relating to the previous pay period.