100 euro Christmas bonus: requirements and how to claim it

In order to obtain the Christmas bonus with this year's 13th month bonus, employees must submit a written request to their employer stating that they are entitled to it, indicating the tax code of their spouse and tax-dependent children (or just the children in the case of a single-parent household). This is one of the indications contained in the Revenue Agency's circular on the 100 euro bonus contained in the omnibus decree. The employee is required to communicate - by means of self-certification - that he or she meets the income (€28,000) and family requirements laid down by the law. The withholding agent will be able to recover the sums in the form of a credit to be used in compensation.

There are three requirements to obtain the €100 Christmas bonus: having a total income of no more than €28,000 in 2024; having both a spouse and (at least) a dependent child for tax purposes; and having 'tax capacity', i.e. a gross income tax on employee income of an amount higher than the deduction for employee work (art. 13, paragraph 1 of the Consolidated Income Tax Act). This is recalled by the Agenzia delle Entrate in its circular on the bonus included in the omnibus decree, explaining in particular that, in calculating the 28,000 euro, 'the income of the main house and its appurtenances does not contribute'. With regard to the second requirement, the document specifies that it is necessary to have a spouse, not legally and effectively separated, and at least one child, even if born out of wedlock, recognised, adopted or fostered, both (spouse and child) being tax dependent. In the presence of a single-parent household, the bonus is granted to the employee with at least one dependent child for tax purposes.

The amount of the Christmas bonus will have to be measured according to the number of days worked, while it will not change according to the type of contract - if it is a fixed-term or open-ended contract, for example - or the work schedule, in the case of part-time work, for example. This is what the Agenzia delle Entrate specifies in its circular on the Christmas bonus introduced by the omnibus decree and which will be paid out with the next 13th month.