Schedule list

Wages Guarantee Fund (i.e. “Cassa integrazione”)

Submission of “Cigo” (i.e. “Cassa Integrazione Guadagni Ordinaria”) applications for objectively non-avoidable events occurring in the previous month.

Submission of the data required for the payment or balance of the wage supplement in the case of direct payment by the INPS, in respect of the periods integrated in August 2024.

Contribution declaration  

Submission of the previous month’s payroll and contribution data flow.

“Unique certification” (i.e. “Certificazione unica”)

Submission of “Unique Certification” (i.e. “Certificazione unica”)only for exempt or non-dischargeable income through pre-filled income declarations.

Labour Book (i.e. “Libro Unico del Lavoro”)

Employers, principals and intermediaries must print the “labour book” (i.e. “Libro Unico del lavoro”) for the previous pay period. 

Persons with disabilities

Submission of application for self-certified partial exemption in the case of employment of workers engaged in high-risk work.

770

Submission of annual declaration model 770.

Agents’ commissions 

Settlement to agents and representatives of commissions for the previous quarter.

Notional contributions (i.e. “Contributi figurativi”)

Payment of contributions in 2023 on behalf of employees who have held public office and are entitled to a life annuity or pension increase as a result of their election or appointment.

Agriculture contributions

Submission of employee contribution statements for the previous month.

Tax assistance

Submission of the possible additional declaration 730/2024.

Contract withholding taxes

Obligation for contractors and subcontractors to transmit the list of names of workers employed and receipts for the payment of withholding tax on their workers for the previous month.