The maneuver for 2025 provides for a series of interventions on employee income, with the aim of providing greater support to those who earn between 35,000 and 40,000 euros gross per year and making some changes for those who earn less than this threshold, making the bonus on the paycheck structural and income-related.
Benefits for incomes between 35,000 and 40,000 euros
From 1 January 2025, around 1.3 million workers with incomes between 35,000 and 40,000 euros will see an increase in their paychecks:
For those who earn 35,000 euros gross, the benefit will be around 1,000 euros per year (around 83 euros per month).
For incomes of 38,000 euros, the benefit will be 687 euros per year (57 euros per month).
For incomes of 40,000 euros, the benefit will be 460 euros per year (38 euros per month).
Incomes under 35,000 euros
Workers with salaries below 35,000 euros will not experience significant changes, as they were already receiving the bonus in 2024. However, the bonus will change form and will be structured as follows:
For incomes up to 20,000 euros, a sum calculated as a percentage will be introduced, based on income.
For incomes between 20,000 and 32,000 euros, a tax deduction of 1,000 euros will be provided, which decreases until it reaches zero at 40,000 euros.
Penalties for incomes above 75,000 euros
Those who earn over 75,000 euros gross per year will be penalized by the reduction of deductions, with the exception of healthcare ones. With this measure, the government expects to save around a billion. The squeeze will involve:
Minor deductions of around 769 euros on average for taxpayers with incomes above 75,000 euros.
A maximum limit on deductible expenses: 14,000 euros for those who have at least three dependent children, decreasing to 8,000 euros for incomes over 100,000 euros, and with further reductions for those who have no dependent children.