Tourism / Restaurants, hotels, spas: the bonus for overtime and night work is back

The special supplementary allowance for employees in bars and restaurants, the tourism and hospitality sector, and spa establishments will also be in place in 2027 (from 1 January to 30 September 2027): the tax-free amount is equal to 15 per cent of gross pay for overtime worked on public holidays and for night work. This allowance is available to employees whose income from employment in 2026 does not exceed 40,000 euros. The measure will cost €12.3 million. As for measures for businesses, the Ministry of Tourism’s development contracts are being refinanced: €20 million for 2027 and €10 million for 2028.