The Christmas Bonus, the bonus of 100 euros, will be added to your December paycheck. The Labor Consultant Studies Foundation has drawn up a handbook on all the news.
- WHO IS ENTITLED TO THE BONUS?
To employees, and is paid together with the thirteenth salary. - WHAT ARE THE REQUIREMENTS TO BE ENTITLED TO IT?
Having achieved a total income of no more than 28,000 euros in the 2024 tax period; the worker must have at least one dependent child, even if born out of wedlock, recognized, adopted, affiliated or fostered; the gross tax calculated on employee income, excluding pension income, must be higher than the employee deduction. For the 2024 tax period the amount that constitutes the threshold of the so-called no tax area is equal to 8,500 euros. - HOW IS THE TOTAL INCOME NOT EXCEEDING 28,000 EUROS CALCULATED?
It must be calculated net of that main residence, considering the so-called reference income, calculating the exempt portion of subsidized incomes as well as those subject to substitute tax. - IS THE AMOUNT OF THE BONUS FIXED OR DOES IT VARY BASED ON THE DAYS ACTUALLY WORKED?
The bonus of 100 euros is due taking into account the period of work in the tax year 2024. Therefore, the same criterion for calculating tax deductions must be taken into account. The number of days included in the duration of the employment relationship for which the worker is entitled to deductions for employment must therefore be considered. In any case, holidays, weekly rest periods and other non-working days must be included in this number of days and days for which no income is due, not even in the form of deferred remuneration, must be subtracted. - WHAT SHOULD THE WORKER DO WHO PREMISES HE HAS ALL THE REQUIREMENTS TO BENEFIT FROM THE BENEFIT?
A specific request from the worker to the employer is required in which he certifies that he is entitled to it, indicating the tax code of his spouse or partner, and of his dependent children. - WHAT MUST THE EMPLOYER DO?
The employer, having received the worker’s declaration, pays the bonus taking into account, where applicable, the envisaged conditions. - WHAT SHOULD A WORKER WHO HAS HAD PREVIOUS EMPLOYMENT RELATIONSHIPS DO?
The worker must also provide income data to the last employer if he or she has had previous employment relationships. The employer must of course keep the documentation. - WHAT HAPPENS IF THE WORKER ILLEGITIMATELY RECEIVES THE BONUS AND IT IS SUBSEQUENTLY RECOVERED BY THE REVENUE AGENCY?
In case of presentation of the tax return/730, the Revenue Agency will proceed with the recovery during the formal settlement of the return. The applicable administrative penalty is 25%, in addition to legal interest. If the worker complies with the Revenue Agency’s request for reimbursement, he will be able to pay the fine reduced to two thirds. In the absence of payment, the Revenue Agency will proceed with the collection by registration in the register. In case of failure to declare, the Revenue Agency also considers the penalties applicable for failure to declare. - CAN THE CONSTRUCTION COMPANY RECOGNIZE THE BONUS TO THE WORKERS WHO HAVE REQUESTED IT?
For construction workers, the CCNL of the industrial, craft and cooperative sectors all provide workers’ right to a thirteenth month’s salary (Christmas bonus). - IS THE BONUS ALSO FOR DOMESTIC WORKERS?
Yes, they will be able to make a request when filing their tax return or 730. Any refund due will be made by the Revenue Agency. - CAN THOSE WHO HAVE NOT RECEIVED THE BONUS FOR TERMINATION OF EMPLOYMENT RELATIONSHIP REQUEST IT?
Yes, even in this case a request can be made during the tax return or 730. - DO INCOME FROM THE MAIN HOUSE AND THE RELATED RELEVANCES CONTRIBUTE TO THE FORMATION OF THE INCOME LIMIT OF 28,000 EUROS?
The income deriving from the main residence as well as that from its appurtenances do not contribute to determining the overall income threshold of 28,000 euros. - WHAT RESPONSIBILITIES ARE THERE FOR THE EMPLOYER WHO HAS PAID THE COMPENSATION TO THE WORKER WHO WAS NOT ENTITLED TO IT?
The employer, in his capacity as withholding agent, must proceed with the payment of the allowance taking into account what was declared by the worker for which, if he did not meet the requirements and did not proceed with the refund, there are no responsibilities attributable to the employer of work. - CAN THE CREDIT ALSO BE RECOVERED FROM TAX AUTHORS WHO HAVE DEBTS ON THEIR RECORDS THAT PREVENT THEIR COMPENSATION?
The credit due to the tax withholding employer following the provision of the allowance is subject to vertical compensation. - WHEN IS IT POSSIBLE TO COMPENSATE THE BENEFIT PAID IN THE MONTH OF DECEMBER?
The compensation of the accrued credit can take place starting from the day following the disbursement of the allowance in the pay slip. - IN THE CASE OF CHILDREN FOR WHOM THEY DO NOT BENEFIT FROM TAX DEDUCTIONS FOLLOWING THE INTRODUCTION OF THE SINGLE ALLOWANCE, IS IT STILL POSSIBLE TO BENEFIT FROM THE BONUS?
Certainly. - IF BOTH SPOUSES HAVE A DEPENDENT CHILD, WHO IS ENTITLED TO THE BONUS?
The allowance is due in amount to one of the two spouses who requests it. The other will not be able to make any requests to the employer. - CAN THE EMPLOYEE WORKER WHO HAS A 25 YEAR OLD CHILD BUT WHOSE TAX DEDUCTION IS ENTIRELY CLAIMED BY THE OTHER SPOUSE HOLDER OF BUSINESS INCOME BENEFIT FROM THE BONUS?
Yes, the Revenue Agency has repeatedly provided answers to similar cases with reference to deductible expenses, stating that if the expense concerns children, the deduction is due to the parent who incurred it regardless of whether or not he is also the holder of the deduction for dependent children and the method of sharing this last deduction with the other parent. - IN THE CASE OF A WORKER WHO HAS INCOME DERIVING FROM THE RENTAL OF PROPERTIES TAXED WITH THE DRY TAX, SHOULD THEY BE CONSIDERED FOR THE PURPOSES OF CALCULATION OF THE TOTAL INCOME OF 28,000 EUROS?
Yes, even income taxed with the flat rate tax on rent contributes to determining the threshold of 28,000 euros for the right to the bonus. - SHOULD THE SUMMS AND VALUES EXEMPT FROM TAXATION RECOGNIZED AS CORPORATE WELFARE BE CONSIDERED FOR THE PURPOSES OF CALCULATION OF THE TOTAL INCOME?
It is believed that tax-exempt flexible benefits, as they comply with the conditions established by current legislation, are not relevant. - DOES THE EMPLOYEE WHO ALSO HOLDER A VAT NUMBER IN THE FLAT RATE SYSTEM MUST ALSO COMPUTE THIS INCOME FOR THE PURPOSES OF THE BONUS?
The income deriving from professional or entrepreneurial activity under a flat-rate regime also contributes to determining the threshold of 28,000 euros.
- WHAT SHOULD THE WORKER WHO RECEIVED THE BONUS AND WAS NOT ENTITLED TO IT DO?
The worker must verify that he is entitled to it and, if it was paid to him and he is not entitled to it, he must return it when filing his tax return (730 or tax return). However, if you are entitled to it and it has not been paid to you, you can always request it when filing your tax return. - IN THE CASE OF PART-TIME CONTRACTS, SHOULD THE BONUS BE PROPORTIONATED?
The bonus must not be re-proportioned in the case of a part-time contract; is due to a lesser extent only if the days of employee deduction due are lower than those due for the entire tax period. Only in this case must it be calculated in application of the criterion pro rata temporis. - IN THE CASE OF MULTIPLE EMPLOYEE EMPLOYMENT RELATIONSHIPS IN 2024 (E.G. PART-TIME) WHAT IS THE AMOUNT OF THE BONUS?
The worker is entitled to it only once, so he will have to request the allowance exclusively from one employer. - CAN DOMESTIC WORKERS WHO DO NOT HAVE A TAX SUBSTITUTE BENEFIT FROM THE BONUS?
Yes, if the conditions are met, they must request it when filing the 730 declaration or tax return. - THEREFORE, DO YOU NOT RUN THE RISK OF GIVING AN INDEMNITY ON AN ALLEGED INCOME AND THEN ASKING FOR A REFUND?
The risk is there, but the situation is similar to that already applied for the 80 euro bonus before and the IRR of 100 euros currently. - IF THE MONTHLY THIRTEENTH INSTALLMENT IS PAID MONTHLY IN THE PAYSLIP, IS IT POSSIBLE TO PAY THE ALLOWANCE? AND IF SO, IS IT POSSIBLE TO RECOGNIZE IT WITH THE PAYSLIP FOR THE MONTH OF NOVEMBER?
The answer is affirmative as the allowance is recognized “together with the thirteenth salary” without further conditions regarding the starting date.