Schedule list

Mandatory maritime communications

Deadline for submitting electronic notifications of hiring or termination of seafarers embarked/disembarked the previous month.

Mandatory agency worker notifications

Electronic notification to employment centres of all agency work relationships initiated, extended, converted, or ended in the previous month, including remote work activations/extensions.

Enasarco contributions

Payment of 2025 second-quarter pension contributions for agents and representatives.

INPGI contributions

Monthly contribution payments by publishing, media, and related companies for collaborating journalists.

Digital platform reporting

Transmission of self-employed work relationships intermediated by digital platforms for the previous month.

Tax and contribution payments

Unified payment for: – withholding taxes on employment and similar income; – INPS contributions due from employers, including unused vacation contributions as of 6/30/2025; – contributions to the INPS Separate Fund for coordinated collaborations; – contributions on freelance work exceeding €5,000 annually; – contributions due from entertainment companies to INPS ex-Enpals; – 2nd quarter 2025 contributions from artisans and merchants based on the minimum; – monthly contributions for self-employed fishers; – third instalment of INAIL premiums from 2024/2025 self-assessment; – regional IRPEF additional tax for terminations in the previous month; – periodic VAT settlement.

Early retirement

Payment of the monthly provision for workers less than 7 years away from retirement.

Family booklet

Notification of occasional work performed in the previous month by users of the family booklet.

Tax assistance

Withholding agents must withhold from employee payslips any taxes due or issue refunds resulting from the 730 income tax return.

Retirement deferral incentive

Start of the contribution exemption for employees who met the requirements for flexible early retirement (Quota 103) by January 2025 and chose to continue working. Employers pay gross wages without withholding the worker’s contributions.