New directions ready to get the «Christmas Bonus»the allowance reserved for employees with income up to 28 thousand euros scheduled for this year from Omnibus Decree. Following the changes introduced with the Legislative Decree 167/2024 (OJ of 14 November 2024), theRevenue Agency illustrates, with the circular no. 22/E todaythe renewed perimeter of the benefit: in particular, without prejudice to the other conditions (income limit And fiscal capacity), i employers will be able to recognize the bonuses to workers with at least one dependent child regardless of whether they are married, separated, divorced, single parents or cohabiting (pursuant to the law n. 76 of 2016). The rule provides, however, that the bonuses it’s not up to you employee married or cohabiting whose spousenot legally and effectively separated, or cohabitant is a beneficiary of the same allowance.
To get the Christmas Bonus 2024it is necessary to submit aself-certification to your employer. Although one has not been set official deadlineit is advisable to submit the request by November 22, 2024to guarantee the disbursement of the bonus together with the thirteenth month’s salary of December.
If the request is not submitted by this date, the bonus can be recovered via the tax return for the 2024 tax year, to be submitted in 2025.
Therefore, to ensure you receive the bonus with your thirteenth salary, it is advisable to submit the self-certification to your employer by November 22, 2024.
The amount of the Christmas Bonus
The Christmas Bonus 2024 provides aone-off allowance Of 100 euros for employees who meet the required requirements.
Amount Details:
- Basic amount: 100 euros.
- If the employment relationship lasted for the entire year 2024, the worker will receive the full amount of 100 euros.
- In the case of shorter working periods, the amount will be proportionate to the days actually worked. For example, an employee who has worked six months will receive a bonus of 50 euros.
Important note:
The amount of the bonus does not vary based on the type of contract (fixed-term, permanent or part-time) or the number of dependent children.
Christmas bonus with an expanded audience
Before the innovations introduced by Legislative Decree 167one of the conditions for accessing the benefit was to have both the spousenot legally and effectively separated, is at least one fiscally dependent child or, alternatively, be part of a so-called single-parent family unit (e.g. child recognized or adopted by a single parent). Now, however, the «family requirement» he considers himself satisfied with the mere presence of a dependent child. There circular – recalling the article 12, paragraph 2 of the TUIR – remember that i. are considered tax dependent children aged no more than 24 years old with total income until 4 thousand euros gross of deductible expenses (children with more than 24 years oldhowever, they are considered tax dependent if they have an income not exceeding 2,840.51 euros). An important clarification concerns the impossibility of accumulate the bonus: if both spousesnot legally and effectively separated, or both cohabitants (pursuant to the law n. 76 of 2016) are employees, in compliance with the other requirements, only one of them will be entitled to the contribution.
How to request the benefit
Therefore, the other two requirements remain unchanged: having in 2024 a total income not exceeding 28 thousand euros and have agross tax of an amount higher than that of deduction for employee work. To get the bonusesthe employee is required to communicate – via self-certification – to possess the requirements of income And family members provided for by the law and to declare that the spousenot legally and effectively separated, or the cohabitantis not a beneficiary of the same allowance. There today’s circular specifies that i employees who have already applied to withholding tax they do not have to submit a new one self-certificationexcept in the case where, in compliance with the new rules, it is necessary to communicate the Tax ID code of the cohabitant and declare that the latter is not the beneficiary of the bonuses.
The withholding tax will recognize the contribution together with the next one thirteenth month’s salarygenerally arriving with the December pay slip; in any case, the worker who, despite having the right to bonusesshould you not receive it, you will be able to «recover it» with the tax return relating to the tax year 2024to be presented in 2025.