100 euro bonus on the paycheck confirmed for 2024, find out who is entitled to the former Renzi bonus.
The integrative treatmentknown as bonus 100 euros on your pay slip or former Renzi bonushas been confirmed for 2024. I income limits to access them remain unchanged, despite the changes made by Budget Law 2024 the method of calculating deductions.
Impact on employees and pensioners
The maneuver introduces the unification of the first two income brackets for the purposes Irpef and the equalization of deductions for employees and pensioners. Consequently, the work deductions for employees they increase from 1,880 euros to 1,955 euros, aligning with those provided for pensioners.
New calculation rules and effect on the no tax area
Employees with an annual income of up to 15,000 euroswho receive the full supplementary treatment, will continue to benefit from the bonus 100 eurosfor a total of 1,200 euros per year, provided that thegross tax is greater than the deductions due, from which an amount of 75 euros must be subtracted.
This change was necessary to balance the increase in employee deductions, which led to the no tax area at 8,500 euros. By deducting 75 euros from the 2024 deductions (1,955 euros), the maintenance of the 100 euro bonus is ensured for those with an income greater than 8,174 euros and up to 15,000 euros, preserving the audience of beneficiaries of the former Renzi bonus.
The new calculation for access to the supplementary treatment, it brings the deduction threshold back to current levels, confirming the already existing rules of use.
Extension of the 100 euro bonus to further income brackets
It is important to remember that the 100 euro bonus is also extended to workers with incomes between 15,000 euros And 28,000 euros, provided that the deductions exceed the gross tax due. For these workers, the bonus amount is calculated as the difference between the deductions and the gross tax, with a maximum limit of 1,200 euros per year.
When is the 100 euro bonus paid?
The 100 euro bonus is distributed every month during the year by the employer or withholding agent, who advances these payments on behalf of the State.
Who is entitled to the 100 euro paycheck bonus?
Insufficient taxpayers are excluded from this benefit, i.e. those with a gross taxable income that is in the no tax area, and those who do not benefit from the deductions because the gross tax applicable to them is not sufficiently high.
Pensioners, holders of professional income and all those who have a VAT number, both as self-employed workers and as business owners, are also not entitled to the bonus.