Schedule list

Tax certificate (Certificazione Unica, ‘CU’) 

Submission and delivery of the tax certificate (CU) of employment and assimilated income paid in 2023. 

Italian Journalists National Social Security Entity (Istituto Nazionale Di Previdenza Dei Giornalisti Italiani, ‘INPGI’) contributions  

Payment of monthly contributions due from journalists with freelance contracts. 

Early retirement 

Payment of the monthly provision for early retirement treatment of workers who have no more than seven years to go before retirement.  

Foreign nationals 

Application for authorisation for the entry into Italy in 2024 of foreign nationals residing abroad in specific non-EU countries with which international cooperation agreements are already in force or are coming into force. 

Single payments 

Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers, including severance pay contribution adjustment due to the Treasury Fund for the previous month; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions to the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – contributions due to INPS by agricultural employers in relation to the 3rd quarter of 2023;- IRPEF regional surtax for terminations in the previous month; – periodic VAT settlement. 

Family Booklet  

Users of the ‘family booklet’ must report the data on the performance of casual work for the previous month.

Early retirement 

Application for early retirement with reduced requirements for 2024 attaching, among other things, a certificate from the employer relating to heavy work. 

Guarantee fund

Submission of the necessary data for the payment or balance of the wage supplement in case of direct payment by INPS, in relation to the periods integrated in December 2023.

Contributions’ declaration

Submission of pay and contribution data flow for the previous month.

Single Employment Ledger

Employers, principals and intermediaries in charge of keeping the Single Employment Ledger must print it for the previous pay period.

After notifying the Area Labour Inspectorate, the Single Employment Ledger may also be kept in electronic form, provided that a time stamp and digital signature are affixed by the employer or the appointed consultant.

Self-assessment

Submission of the salary declaration for the purposes of INAIL 2024 self-assessment.

Submission of the request for the application, in 2025, of the bonus rule for the 2024 regulation, provided that it is in compliance with safety regulations or with the payment of contributions and premiums.

Supplementary healthcare fund (Fondo di Assistenza Sanitaria Integrativa, ‘FASI’) Contributions

Payment to FASI of company and executive contributions for Q1 2024.