Schedule list

Agricultural contributions

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

Withholding taxes – contracts 

Obligation for contractors and subcontractors to transmit the nominal list of the workers employed and the receipts evidencing payment of the withholdings applied to their workers in the previous month. 

Mandatory communications – seafarers

Deadline for submitting telematic notifications relating to hires and terminations in the previous month for seafarers embarked or disembarked.

Mandatory communications – agency workers

Obligation to submit telematic notifications to the Employment Centre for all relationships established, extended, converted and terminated in the previous month with agency workers, including the activation or extension of remote work. The notification must be made using the UnificatoSomm form.

Enasarco contributions 

Payment of social security contributions for the 1st quarter of 2026 relating to agents and representatives. 

Digital platforms

By 20 May 2026, it is necessary to notify self-employed relationships established in the previous month through the intermediation of a digital platform.

INPGI contributions

Payment of the monthly contributions due for journalists under collaboration contracts, by publishing companies, newspapers, radio/TV companies or other sectors employing journalists.

Early retirement (pre-pensionamento)

Payment of the monthly provision for the early retirement treatment of workers registered with sector solidarity funds.

TFR

Versamento al fondo di tesoreria INPS del TFR maturato a decorrere dal 1° gennaio 2026 e rimasto accantonato in azienda, a carico dei datori di lavoro che, al 31 dicembre 2025, abbiano raggiunto la soglia dimensionale dei 60 addetti.

Payment of taxes and contributions

Unified payment relating to: – withholding taxes on employment and similar income withheld by withholding agents in the previous month; – social security and welfare contributions due to INPS by employers for the pay period ended in the previous month; – contributions due by principals to the INPS Separate Management scheme for coordinated collaborations and profit-sharing associations paid in the previous month; – contributions due by entertainment companies to the former ENPALS Management scheme; – contributions due to INPS by artisans and traders (minimum contribution, 1st quarter 2026); – monthly contribution for self-employed fishermen; – contributions on fees paid in April 2026 exceeding the annual €5,000 allowance to occasional self-employed workers; – second instalment of the INAIL premium payment for 2026 self-assessment; – regional IRPEF surtax for terminations in the previous month; – periodic VAT settlement.

Family booklet (Libretto Famiglia) 

Notification of occasional work services for users of the Family Booklet (Libretto Famiglia) relating to the previous month.