Schedule list

Tax assistance

Withholding agents are required to withhold from the month’s payslip the amounts due as tax payable or, alternatively, to make refunds of credit amounts resulting from the 730 income tax return.

Working time

International freight transport or cabotage companies are required to install tachographs on vehicles with a fully laden mass, including trailers, exceeding 2.5 tonnes.

Supplementary pension scheme

For newly hired employees, the automatic enrolment regime in the pension fund applies unless a different choice is made within 60 days of hiring.

Single Allowance

30 June 2026 is the deadline for submitting the application to request the universal single allowance for 2026 with arrears starting from March 2026.

Wage Supplementation

Submission of ordinary wage guarantee fund (CIGO) applications for objectively unavoidable events occurring in the previous month.

Submission of the data required for payment or settlement of wage supplementation in the event of direct payment by INPS, in relation to the April 2026 reference periods.

Artisans’ and Traders’ Contributions

For artisans and traders, 30 June 2026 is the deadline for payment of the previous year’s balance and the first instalment for the current year.

Separate Management Contributions

For professionals enrolled in the INPS separate management scheme, 30 June 2026 is the deadline for payment of the previous year’s balance and the first instalment for the current year.

Contribution Declaration

Submission of the contribution declaration relating to the previous month.

Holidays

Deadline of 18 months following the year in which the entitlement accrued (year 2024) for the use of the remaining two weeks of holiday, pursuant to Article 10 of Legislative Decree no. 66/2003, unless otherwise provided by collective bargaining.

Single Labour Register

Employers, principals and the intermediary entities responsible for keeping the register must arrange for the printing of the Single Labour Register relating to the previous pay period. 

Agricultural Contributions

Agricultural employers must submit contribution declarations based on the data relating to employees engaged in the previous month.

Contract Withholdings

Transmission by contractors and subcontractors of the nominal list of workers employed and of the receipts proving payment of the withholdings applied to their employees in the previous month.