Schedule list

Withholdings in subcontracting

Submission of a list of workers employed and proof of withholding tax payments made in the previous month by contractors and subcontractors.

Digital platform reporting

Transmission of data regarding autonomous relationships carried out through digital platforms in the previous month.

Mandatory maritime communications

Deadline for submitting online notifications for the hiring and termination (in the previous month) of seafarers who boarded or disembarked.

Mandatory temporary work communications

Telematic communication to the Employment Center of all employment relationships involving temporary agency workers that began, were extended, transformed, or terminated in the previous month, including the activation or extension of remote work. This must be done using the UnificatoSomm form.

Payment of taxes and contributions

Unified payment related to withholding taxes on employment and similar income for the previous month; social security and welfare contributions owed to INPS by employers for the previous payroll period; contributions owed by clients to the INPS separate management for fees paid the previous month; contributions owed by entertainment companies to the former ENPALS management; monthly contribution for self-employed fishermen; contributions on fees exceeding the annual €5,000 exemption paid in May 2025 to occasional self-employed workers; regional IRPEF additional tax for terminations in the previous month; agricultural employers’ contributions for Q4 2024; VAT periodic settlement.

INPGI contributions

Monthly contributions due from journalists with collaboration contracts, to be paid by publishing companies, newspapers, broadcasting companies, or other companies employing journalists.