Schedule list

Click Day – Family Assistance Workers

Submission of applications for authorisation to enter Italy in 2026 for non‑EU foreign workers residing abroad for family assistance work.

Construction Sector – Social Contribution Reduction

Deadline for submitting applications for the 2025 social‑contribution reduction in the construction sector.

INAIL Self-Assessment

Deadline for:

• communicating reductions in estimated wages for 2026;
• paying the INAIL premium as part of the 2025/2026 self-assessment (balance or first instalment of four).

Click Day – Foreign Workers (Non-Seasonal Work)
Submission of applications for authorisation to enter Italy in 2026 for non‑EU foreign workers for non‑seasonal employment.

Contributions – Freelance Journalists
Payment of monthly social security contributions due for freelance journalists (collaborators) by publishing companies, newspapers, and broadcasting organisations.

Isopensione
Payment deadline for the monthly sums due for early retirement schemes financed through sector solidarity funds.

Taxes and Social Security Contributions
Unified payment relating to:

• withholding taxes on employment and similar income;
• INPS social security and welfare contributions due from employers, including adjustments from the previous month;
• contributions due by clients to the INPS separate scheme for collaborators;
• contributions due by entertainment companies to the former ENPALS;
• monthly contribution for fishermen;
• INPS contributions due from artisans and traders (minimum contribution, 4th quarter 2025);
• regional IRPEF surcharge for employment terminations in the previous month;
• periodic VAT settlement;
• payment of the balance of the substitute tax on TFR revaluation for 2025.

Early Retirement Schemes

Payment of the monthly provision for the early‑retirement benefits of workers enrolled in industry-specific Solidarity Funds.