Christmas bonus 2024, towards a wider audience. Here are 15 questions and answers on the one-off 100 euro bonus

At present it is the 'Omnibus Decree'. This measure provided for a EUR 100 bonus for employees with a total income not exceeding EUR 28,000. The allowance, regulated in detail by Article 2-bis, inserted when Decree-Law 113/2024 was converted into law by Law 143/2024, follows the rules already provided for other types of bonuses (e.g. supplementary treatment of employee income Article 1, Decree-Law 3/2020) as a method of disbursement.

The annual bonus of EUR 100 is available to employees. It is only for holders of employment income under Article 49 of the Consolidated Income Tax Act (TUIR), with the exclusion of pension income holders. It is in fact provided that it is paid 'together with the thirteenth month's salary', a wage element relating to subordinate employment contracts, and is confirmed by Circular No. 19/E of the Revenue Agency of 10 October 2024. Therefore, holders of employment income assimilated to salaried work under Article 50 of the Consolidated Income Tax Act (e.g. coordinated and continuous collaborators) are excluded.

To have earned in the 2024 tax year a total income not exceeding EUR 28,000. In addition, the employee must have a tax dependent spouse who is not legally and effectively separated and at least one child. Or at least one dependent child in the case of a sole spouse who is in the conditions referred to in Article 12, c. 1 lett. c) of the Tuir. The gross tax calculated on the employment income referred to in Article 49, excluding pension income, must exceed the employment deduction referred to in Article 13 of the Tuir. For the 2024 tax period, the amount constituting the threshold of the so-called 'no tax area' as provided for in Article 1 of Legislative Decree 216/2023 is EUR 8,500 (see also Revenue Agency Circular No. 2/E of 2024).

Paragraph 2 of Article 12 of the Consolidated Income Tax Law (Tuir) provides that persons must have a total income, including remuneration paid by international bodies and organisations, diplomatic and consular missions and missions, as well as those paid by the Holy See, by the bodies managed directly by it and by the central bodies of the Catholic Church, not exceeding €2,840.51, gross of deductible expenses. For children under the age of 24, the total income limit referred to in the first sentence is raised to €4,000. The condition is also relevant following the entry into force of the Universal Single Allowance. Paragraph 4-ter of Article 12 provides, in fact, that for the purposes of the tax provisions referring to the persons referred to in the same article, also referring to the conditions therein, the children for whom the deduction is not due pursuant to letter c) of paragraph 1 are considered on a par with the children for whom the deduction is due.

It should be calculated net of the main dwelling, considering the so-called reference income, taking into account the exempt portion of facilitated incomes as well as those subject to substitute tax. Revenue Agency Circular No. 19/E of 2024 notes that the calculation of total income also takes into account income subject to flat-rate tax, income subject to substitute tax in application of the flat-rate regime, the ACE concessional quota, and sums donated by customers to private-sector workers employed in accommodation facilities and food and beverage establishments as donations. Moreover, by express provision of Article 2-bis, paragraph 3, of Decree-Law No. 113/2024, the exempt portion of the following subsidised income is also relevant: incentives for the return to Italy of researchers residing abroad (Article 44, paragraph 1, of Decree-Law No. 78/2010, conv, with amendments, by Law no. 122/2010); special regime for impatriated workers (Article 16 of Legislative Decree 147/2015 and Article 5, paragraphs 2-bis, 2-ter and 2-quater, of Decree-Law 34/2019 converted with amendments, by Law 58/2019 and Article 5 of Legislative Decree 209/2023).

It shall apply in the event that the employee has at least one tax dependent child and the other spouse is missing or has not recognised the natural children and the taxpayer is not married or, if married, has subsequently legally and effectively separated, or if there are adopted, foster or affiliated children of the taxpayer alone and the latter is not married or, if married, has subsequently legally and effectively separated.

The EUR 100 bonus is due taking into account the period of employment in the 2024 tax year. Therefore, the same criteria for calculating the tax deductions under Article 13(1) of the Income Tax Act must be taken into account. Therefore, the number of days within the employment period for which the employee is entitled to employment deductions must be taken into account. In this number of days, holidays, weekly rest days and other non-working days must in any case be included, and days for which no income is due, even in the form of deferred remuneration (e.g. absences for leave without payment of allowances) must be subtracted. See Revenue Agency Circular No. 4/E of 18 February 2022.

A specific request by the employee to the employer is required, in which he certifies that he is entitled to it by indicating the tax code of his spouse and dependent children. The worker must, of course, take into account the total income and other income that contributes to the reference income as well as the exempt allowances that can be claimed.

The employer, having received the employee's declaration, disburses the bonus, taking into account, where applicable, the conditions provided for, which, specifically, are: family load (spouse and at least one child); total income of the employee not exceeding 28,000 euros; gross tax calculated on the employee's income as provided for by Article 49 of the Consolidated Income Tax Act (excluding paragraph 1, lett. a)) higher than the deductions indicated in Article 13, paragraph 1, of the Consolidated Income Tax Act. The employer proceeds with the set-off pursuant to Article 17 of Legislative Decree 241/1997 of the sums advanced from the day following their disbursement in the payroll. The employer subsequently verifies at the time of the adjustment whether the employee was actually entitled to it, and proceeds to recover it to the employee's credit or debit.

Revenue Agency Circular No. 19/E of 10/10/2024 indicates that the employee must also provide income data to his last employer if he had previous employment relationships. The employer must of course keep the documentation.

The employee must check that he is entitled to it, and if he was paid it and is not entitled to it, he must return it in his tax return (730 or income tax return). If, on the other hand, he was entitled to it and was not paid, he can claim it in his tax return.

The bonus is not prorated in the case of a part-time contract. It is only payable to a lesser extent in the event that the number of days of employment deduction due is less than the number of days due for the entire tax period. Only in that case should it be calculated by applying the pro rata temporis criterion.

The worker is entitled to it only once, so he will have to request the allowance exclusively from an employer. The Inland Revenue Circular No. 19/E of 2024 clarified that the allowance is paid by the employer identified by the worker through the delivery of the declaration of fulfilment of the requirements in which the employee's income and the days deducted from other employers should be indicated.

Yes, if the conditions are met, they must make a request in their 730 or tax return.

The risk is there, but the situation is similar to that already applied for the EUR 80 bonus before and the EUR 100 IRR at present.