Monday 1st September
Assistenza fiscale
I sostTax assistance
Withholding agents must withhold in the payroll the amounts due as tax payable or, alternatively, refund credit amounts resulting from the 730 tax return.
Monday 1° September
Wage guarantee fund (CIG)
Submission of CIGO applications for objectively unavoidable events in the previous month.
Submission of data required for payment or reconciliation of wage supplements directly paid by INPS for integrated periods in June 2025.
Executive assistance contributions
Payment of employer and executive contributions for Q3 2025.
Contribution reporting
Submission of contribution reports for the previous month.
Compulsory Employment Book
Employers, principals, and intermediaries must print the Single Employment Ledger for the previous pay period.
Wednesday 27 August
Withholding tax on subcontracting
Obligation for contractors and subcontractors to submit the list of workers employed and proof of withholding tax payments for the previous month.
Monday 25 August
Enpaia contributions
Submission by agricultural employers of monthly contribution reports for office employees for the previous month.
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