Christmas Bonus 2024: find out how to request the allowance of up to 100 euros. Online self-service to get it

Christmas Bonus 2024: find out how to request the allowance of up to 100 euros. Online self-service to get it.

The Christmas Bonus 2024introduced by the Omnibus Law Decree n.113/2024, is an allowance intended for employees who meet specific requirements. Let’s see together how to apply, what are the deadlines and requirements to be respected.

How to Apply for the 2024 Christmas Bonus

To submit the application, employees must log in to theirs Personal Area and follow these steps:

1. Access the menu Services.
2. Select the item Salaries.
3. Click on Request for compensation DL n.113/2024 (Christmas Bonus) and follow the wizard.

Application Submission Deadlines

The application must be submitted by 12:00 on November 22, 2024. For those who complete the request, starting from November 14 a receipt with a summary of the operation will be available online.

Requirements to Get the Bonus

The bonus is reserved for workers who meet the following requirements:

• Total income not exceeding 28,000 euros for the year 2024.
• Family unit which includes a fiscally dependent spouse and at least one child, or at least one dependent child in the case of a single-parent household.
• Gross tax on income from employment greater than the deduction due for such income.

Disbursement of the Bonus

The Christmas bonus will be included in the payslip for December 2024together with the thirteenth month’s salary. Anyone who does not submit an application by the deadline will still be able to request it via their tax return in 2025.

FAQ Christmas Bonus

1. How much must my total income for the year 2024 be for me to claim the bonus? To be entitled to the bonus, the requesting worker must have a total income not exceeding €28,000 for the year 2024, without prejudice to the presence of the spouse and at least one dependent child or at least one dependent child in the absence of the other parent. Holders of income assimilated to that of employment cannot be beneficiaries of the bonus (art. 50 TUIR).
2. Is the disbursement of the bonus automatic? No, the bonus is not paid automatically by the employer. Workers must make an explicit request to the withholding agent, according to the methods indicated by the latter. In case of failure to submit the application, it will be possible to benefit from the bonus via the tax return in 2025.
3. How can I request the bonus? In order to facilitate the submission of the request, for public sector workers, whose salary is managed by NoiPa, a special self-service function has been established in the Administrator’s personal area, in the “Services” menu under the “Salaries” area.
4. I would like to request the bonus but I have never logged in to NoiPA. What should I do? Access to the private area of ​​the NoiPA Portal is possible exclusively with SPID, CIE and CNS and to the NoiPA App exclusively with SPID and CIE. For administrators who access via Electronic Identity Card (CIE) level 3 or CNS, the use of device services does not require the insertion of the OTP (One Time Password). Administrators who authenticate via SPID level 2 or CIE level 2 are required to generate the OTP to use the device services. The OTP can be requested through the official NoiPA App and it is no longer possible to receive it via SMS. (For information on how to enable the OTP, please refer to the following link: How to enable the OTP code with the NoiPA app)
5. By when can I request the bonus? For public sector workers only whose salaries are managed by NoiPa, the deadline for submitting the application will expire at 12:00 on Friday 22 November 2024. (For workers in the Healthcare sector, please refer to FAQ n.8)
6. What happens if I don’t claim the bonus by November 22, 2024? Beyond November 22, 2024, the allowance – where applicable – will be recognized exclusively in the tax return relating to the 2024 tax year, to be presented in the year 2025.

7. When will the bonus be paid?
   The bonus will be paid on the December 2024 payslip, together with the thirteenth month’s salary.
8. I am an employee of a healthcare company present in the NoiPA Sanità system. How do I receive the bonus?
   Employees of healthcare or hospital companies present in the NoiPA system will not use the self-service system, but will have to submit a specific declaration to their employer no later than 11/27, according to the instructions provided by each healthcare company. These workers must also confirm in writing that they meet the requirements established by law, as specified at the beginning of this FAQ. The payment will take place on the pay slip for the thirteenth month’s salary.
9. I have an employment contract stipulated during the year 2024. Am I entitled to the bonus in full?
   No, the allowance is related to the period of work in the tax year 2024. For the purposes of calculating the period of work, the days for which the bonus is due are taken into account, which coincide with those which gave the right to the salary . The NoiPa system will parameterize the allowance to the monthly wages worked during the year (all months in which the employee worked for at least one working day will be taken into consideration). During the tax adjustment, in the month of February 2025, the withholding agent will be able to recover all or part of the compensation following verification of the amount of income actually received and the period of work actually carried out. Further verification will be carried out by the Revenue Agency during the tax return.
10. I stopped working during 2024. Am I entitled to the benefit?
    The employee who terminated the employment relationship during 2024 can benefit from the allowance directly in the tax return relating to the 2024 tax year, subject to compliance with the substantial requirements.
11. Does receiving the bonus increase overall income?
    No, the allowance does not contribute to the formation of the total income for IRPEF purposes.
12. I am an employee with dependent children and living with the other parent. Can I take advantage of the bonus?
    No. The bonus is only available to workers with a fiscally dependent spouse or in the case of a single-parent family.
13. What do you mean by a “single-parent” family unit?
    A “single-parent” family unit exists if the requesting worker, without prejudice to the requirement of having a dependent child for tax purposes, is in one of the following hypotheses:

• the other parent is deceased;
• the other parent did not recognize the child born out of wedlock;
• the child was adopted by a single parent (recipient of the bonus) or was fostered or fostered by a single parent (recipient of the bonus).

14. I am an employee with an income of less than 28,000 euros, I have a dependent child, I am legally and effectively separated from my child’s father but I actually live with a person: can I benefit from the bonus?
    If the other parent has not recognized the child, the bonus is due. If the other parent has recognized the child, the bonus is NOT due.
15. Can I request the bonus if I am in a civil partnership with a person of the same sex?
    Yes, as long as the other substantial requirements are met.
16. I am an employee, I meet all the requirements indicated by law to request the bonus and I receive the single and universal allowance for dependent children under 21 years of age. Can I request the bonus?
    Yes, the use of the single and universal allowance for dependent children does not preclude the use of the Christmas bonus.
17. I have a fixed-term employment contract, can I take advantage of the benefit?
    Yes, for the purposes of receiving the bonus it is necessary to have an income from employment during the year 2024, regardless of the contractual type of the employment relationship (for example fixed-term or permanent employment).
18. Does a part-time employment contract lead to a reduction in the bonus?
    No reduction in the bonus is foreseen in the presence of particular methods of articulating working hours.
19. I have multiple employee contracts. How is the number of days for which the bonus is due calculated?
    In the event of multiple employee incomes, the days included in simultaneous periods must be counted only once. However, in the event of a succession of multiple employment contracts over time, the bonus will be paid by the last employer for the share pertaining to the last employment relationship. Any recoveries and/or additions will be possible when filing your tax return.
20. What happens if I don’t receive the bonus even though I qualify?
    If the worker, despite being entitled to the allowance, has not received the bonus from the withholding agent, he or she can benefit from it in the tax return relating to the tax year 2024, to be presented in the year 2025.
21. What happens if the bonus, already recognized together with the thirteenth month’s salary, is not due?
    For public sector workers, whose salary is managed by NoiPa, if the allowance is not due or is due to a lesser extent, the relevant amount will be recovered during the tax adjustment, provided that the employment relationship is still in be in the month of February 2025. Otherwise the allowance will be recovered when filing the tax return for the 2024 tax year.
22. I made a mistake in entering a request and I need to enter a new one. How can I do it?

Section dedicated to fixed-term staff for work performed through short and occasional substitute assignments (hereinafter “short and occasional substitutes”)

to. Can short and occasional substitutes request the bonus?
Yes, even short-term and occasional substitute teachers can request the bonus, if they satisfy the conditions set out in the art. 2-bis of Legislative Decree 113/2024. In this regard, we also highlight the indications reported in the Revenue Agency Circular no. 19/E of 10/10/2024.

b. How much will the bonus payable to short-term and occasional substitute teachers amount to?
The bonus will be based on the days of service that gave rise to the right to pay.

c. What happens if the bonus is not due or is due to a lesser extent?
If the allowance already paid by the withholding agent to the short-term and occasional substitute is subsequently found not to be due or to be paid to a lesser extent, the relevant amount will be recovered in the 2025 tax return relating to the 2024 tax year. This provision does not is valid for holders of substitute contracts until the end of the teaching and annual substitute activities, for which the recovery will take place during the tax adjustment (see FAQ n. 21).

d. I am a short-term substitute teacher and I submitted a request for the bonus within the deadline indicated by NoiPA. When will I receive the bonus?
If a payslip is issued in the month of December 2024, the allowance will be paid on that date. Otherwise, the short and occasional substitute will be able to benefit from the bonus exclusively when filing the 2025 tax return relating to the 2024 tax year.

And. I am a short-term and occasional substitute teacher and I did not submit a request for the bonus within the deadline indicated by NoiPA. Can I still receive the bonus?
Yes, in this case it is possible to benefit from the allowance in the tax return relating to the tax year 2024, to be presented in the year 2025.

f. I am a short-term and occasional substitute teacher, I submitted a request for the bonus within the deadline indicated by NoiPA, but my contract is not yet visible within the NoiPA system. Can I still receive the bonus?
The disbursement of the bonus in the month of December is conditional on the presence of a system contract and the presence of an issue in the same month. Consequently, if for any reason the contract has not yet been acquired in the system or there is no issue in December, it will be possible to benefit from the allowance exclusively when filing the tax return for the 2024 tax year, to be presented in the year 2025.