Schedule list

Early Retirement

Payment of the monthly funding provision for employees who are less than 7 years away from retirement.

Payment of Taxes and Contributions

Unified payment relating to: withholding taxes on employment income and equivalent income withheld by tax substitutes in the previous month; INPS contributions due from employers for the previous month’s payroll period; INPS separate management contributions due from principals for coordinated and continuous collaborations and profit-sharing associations paid in the previous month; entertainment sector contributions due to the former ENPALS INPS management; the monthly contribution for self-employed fishermen; contributions on May fees exceeding €5,000 per year paid to occasional self-employed workers; agricultural employer contributions for the fourth quarter of 2025; regional IRPEF surtax for terminations in the previous month; and periodic VAT settlement.

INPGI contributions

Payment of monthly contributions due by journalists with collaboration contracts, for publishing companies, newspapers, broadcasting companies or companies in other sectors employing journalists.

Early retirement

Payment of the monthly funding for early retirement benefits to be paid in the following month to workers enrolled in sector solidarity funds.

Severance pay (TFR)

Final deadline for payment, without penalties, of TFR accrued from 1 January 2026 and kept within the company by employers that reached 60 employees at the end of 2025.

IRPEF and contributions payment

Unified payment relating to: withholding taxes on employment and assimilated income; social security and welfare contributions due to INPS; contributions due by principals for coordinated collaborations and silent partnership arrangements; June 2026 contributions exceeding the annual EUR 5,000 threshold for occasional self-employed workers; INPS contributions for the entertainment sector; first instalment of contributions due by self-employed agricultural workers; monthly instalment of contributions due by self-employed fishermen; instalment of atypical contributions due for former INPDAI executives; regional IRPEF surcharge for terminations in the previous month; periodic VAT settlement.

Mandatory employment placement

Payment of the six-monthly partial exemption contribution pursuant to Article 5 of Law No. 68/1999.

Tax Assistance

Tax assistance centres (CAF) and qualified professionals deliver to the taxpayer a copy of the tax return and the tax settlement statement (Form 730-2026) for returns submitted by 31 May 2026.

Family Booklet

Notification of occasional work services for Family Booklet users relating to the previous month.