To get the Christmas bonus with the thirteenth of this year, the employee must submit a written request to the employer in which he declares he is entitled to it, indicating the tax code of his spouse and dependent children (or only children in the case of a single-parent family unit).
The Agency’s indications are ready on the “Christmas Bonus”, the allowance provided for this year by the Omnibus Legislative Decree (Legislative Decree no. 113/2024) in favor of employees meeting certain income and family requirements. With circular no. 19/E – pdf today, the Revenue explains who is entitled to the benefit of up to 100 euros and the rules for obtaining it on the pay slip together with the thirteenth month’s salary, which is generally paid in the month of December.
The practice document also provides instructions to the withholding agents who provide the bonus: the amount must be linked to the days of work, while it will not change based on the type of contract (e.g. fixed-term or permanent) or the structure of the working hours (e.g. part-time). ù
Who is entitled to the Christmas bonus
– There are three requirements necessary for employees who intend to request the bonus: have a total income of no more than 28 thousand euros in 2024; have both a spouse and (at least) one dependent child for tax purposes and have “tax capacity”, i.e. a gross tax on employee income of an amount higher than that of the deduction for employee work (art. 13 paragraph 1 of the TUIR). With regard to the limit of 28 thousand euros, the circular clarifies that the income from the main residence and related appurtenances does not contribute to the calculation. As for the second requirement, the document specifies that it is necessary to have a spouse, not legally and effectively separated, and at least one child, even if born out of wedlock, recognized, adopted or fostered, both (spouse and child) fiscally dependent. In the presence of a single-parent family unit, the bonus is paid to the employee with at least one fiscally dependent child.
How to request the contribution
– To obtain the bonus, the employee must submit a written request to the employer in which he declares that he is entitled to it, indicating the tax code of the spouse and of the dependent children for tax purposes (or of only the children in the case of a single-parent family unit). In particular, the employee is required to communicate – through self-certification – that he meets the income and family requirements established by the law. The withholding agent will recognize the allowance together with the thirteenth month’s salary and will be able to recover the sums in the form of a credit to be used as compensation.