Schedule list

Mandatory seafarers communications

Obligation to report the previous month’s recruitment and termination of seafarers embarked or disembarked.

Digital platforms communications

Reporting of self-employed relationships established with digital platform intermediation in the previous month.

Early retirement

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

Single payments 

Single payment relating to:

• withholding taxes on employee and assimilated income;
• INPS contributions payable by employers;
• contributions into separate INPS national insurance and pension scheme for self-employed and independent contractors to be paid by the principals in profit-sharing enterprises;
• contributions into separate INPS national insurance and pension scheme for self-employed and independent contractors for occasional self-employed workers;
• 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’);
• monthly instalment of self-employed fishermen’s contributions; agricultural workers’ contributions for the first quarter of 2023;
• second instalment of self-employed agricultural workers’ contributions;
• Italian personal income tax (Imposta sul reddito delle persone fisiche, ‘IRPEF’) regional surtax for terminations in the previous month.