ENPAM income declaration deadline for medical professionals

Self-employed doctors and dentists in Italy must complete their professional income declarations to ENPAM by the deadline of September 4, 2026. This process is required to calculate the contribution rates for the 'Quota B' payments.

Declarations must be submitted exclusively online through the ENPAM reserved area using 'Modello D'. The form requires reporting professional income earned in 2023, net of deductible expenses as defined by current tax regulations (such as the Redditi PF or CU models). Eligible income includes fees, profits, and emoluments derived from medical, dental, or other professional activities based on specialized competence, regardless of their specific tax classification.