The Christmas Bonus, a contribution of 100 euros, will be added to your December paycheck. The Labor Consultant Studies Foundation has published a handbook with all the updated news. Below are the FAQs with the most updated and complete answers.
Who is entitled to the Christmas Bonus?
To employees, and is paid together with the thirteenth salary.
What are the requirements to be eligible?
- Total income not exceeding 28,000 euros in the 2024 tax period.
- Have at least one dependent child, even if born out of wedlock, recognized, adopted or fostered.
- The gross tax calculated on employee income must be higher than the employee deduction.
- The threshold of the so-called no tax area is set at 8,500 euros for 2024.
How is total income calculated?
- The total income is calculated net of the main residence and its appurtenances.
- They must be considered reference incomethe exempt portion of subsidized income and that 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 proportionate to the period of work in the tax year 2024, considering:
- Actual employee working days.
- Holidays, weekly rest days and other non-working days.
What must the worker do to get the bonus?
- Present a written request to your employer.
- Declare that you meet the requirements, indicating i tax codes of dependent family members.
- Provide income data to your last employer, if there have been previous employment relationships.
What should the employer do?
- Receive the worker’s declaration.
- Proceed with the disbursement of the bonus via pay slip.
- Recover the amount through tax creditwith vertical compensation starting from the day following dispensing.
Is the bonus also available to domestic workers?
Yes, domestic workers can request it when filing their tax return or form 730.
Is the bonus available to part-time workers?
The bonus must not be re-proportioned in the case of a part-time contract, unless the period of deduction for employee work is less than that due for the entire year.
Is the bonus recognized in the case of children who do not benefit from tax deductions?
Yes, it is still up to you, even in the presence of theSingle Check.
Is the bonus available to workers who have multiple employment relationships?
The bonus can only be requested once, exclusively from one employer.
What happens if the worker receives the bonus illegitimately?
- The Revenue Agency will be able to recover the amount when filing your tax return.
- Sanctions will be applied 25% of the undue amount, in addition to legal interest.
How does the bonus work in the case of rental income taxed with flat rate tax?
Income taxed with flat rate tax also contributes to the calculation of the tax threshold 28,000 euros.
Does income from corporate welfare count in the calculation?
THE flexible benefits tax exempt do not contribute to determining the overall income.
Can a worker with mixed incomes (employee and flat-rate VAT number) obtain the bonus?
Yes, even lump sum incomes contribute to the calculation of the overall income.
Is the bonus available to domestic workers without withholding tax?
Yes, they can request it when filing their 730 or tax return.
When is it possible to recognize the bonus in installments?
If the monthly installment of the thirteenth is paid monthly, the bonus can already be included in the November paycheck.
Is the employer responsible if it provides the bonus to those who are not entitled to it?
No, the employer is not responsible if the payment was made on the basis of a false declaration by the worker.
Does the bonus apply to construction workers?
Yes, as long as the national sector collective agreements provide for the right to the thirteenth month’s salary.
Can an employee with more children receive more bonuses?
No, the bonus is unique and is due only once, regardless of the number of dependent children.
Should the bonus be prorated for short contracts?
Yes, the bonus is proportionate to the actual period of work in the year.
Can deemed income cause repayment claims?
Yes, as happened with the Renzi bonus, any discrepancies in actual income could lead to the recovery of the amount by the Revenue Agency.