Dl Omnibus

Christmas bonus 2024: compulsory application for the net 100 euro

The government changes the timing of the Befana Bonus, turning it into a Christmas Bonus and ensuring that the 100 euro will be net and will not count towards the employee's total income

Bonus Natale da 100 euro: ecco cosa fare per ottenerlo

2' min read

2' min read

The amendment by the Government that, as anticipated in recent days by the Sole 24 Ore, changes the timing of the Bonus Befana, transforming it into a Bonus Natale since the disbursement will be made in this year's pay envelopes instead of next year's as originally planned.

The one-off lump sum, reserved for employees with incomes up to 28,000 euro gross per year, who are married and have at least one child, will arrive together with the 13th month bonus.

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Provided, as was also the case in the original version, that the persons concerned make an express request to their employer. The request must state in writing that they are entitled to it, indicating the tax code of the wife and children.

Outside the scope of the bonus, even in the version revised by the governmental corrective deposited at Palazzo Madama to the omnibus decree-law, parents belonging to de facto couples thus appear to be outside the scope of the bonus.

Telefisco: dal concordato ai bonus, le risposte degli esperti del Sole 24 Ore

The 100 euro, it was announced by Deputy Minister for the Economy Maurizio Leo at the Telefisco special last Thursday, will be net; because, unlike the original hypothesis contained in the Irpef-Ires legislative decree still awaiting the stamping, the aid 'does not contribute to the formation of the worker's total income'.

As in the original system, the sum will be related to the actual working period of the person concerned during the year.

Those who, for example, have been employed since May, and have therefore worked for eight months out of 12, will consequently only receive EUR 66.6.

The tax withholding agents will have to verify in their adjustments the actual entitlement to aid and, if it is not due, will be called upon to recover it.

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