100 Euro bonus: the guide to getting it and clarifications from the revenue agency

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Emma Potter

The Revenue Agency published today, 10 October 2024, circular no. 19/E which illustrates the provisions relating todisbursement of the one-off bonus of 100 euros for employees.

This benefit, established by article 2-bis of the legislative decree of 9 August 2024, n. 113 (Omnibus Decree), is recognized in favor of certain categories of employees, according to specific income and family composition criteria. The objective of the measure is to offer economic support pending a broader reform of the Italian tax system.

But who exactly are the recipients of the bonus and what are the conditions for obtaining it?

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The recipients of the Bonus

The 100 euro bonus, governed by article 2-bis of the Omnibus Decree, is intended for those employees who find themselves in specific economic and family conditions during the 2024 tax year.

To access the benefit, the employee must satisfy three cumulative requirements:

  1. Income requirement: The worker must have a total annual income not exceeding 28,000 euros. Incomes subject to preferential taxation are also included in the calculation of the overall income, such as those with flat rate tax and the flat rate regime for VAT numbers. Furthermore, any exempt or subsidized income is also taken into account, such as that deriving from incentives for the return to Italy of researchers or from the special regime for impatriated workers.
  2. Family requirement: The worker must have at least a fiscally dependent child and fall into one of the following situations:
    • Have a spouse who is not legally and effectively separated and fiscally dependent;
    • Be part of a single-parent family unitthat is, being the only cohabiting and fiscally responsible parent of the child. This happens when the other parent is deceased, has not recognized the child, or in the case of adoption/foster care by a single parent. In situations of single-parent households, the worker can benefit from the bonus even if he or she lives more uxorio (i.e. in a non-formalized relationship with another person), as long as there is no fiscal link with the other parent.
  3. Gross tax requirement: The gross tax determined on the employee’s employment income must be superior to the amount of the deduction due for the same income. In practice, to be entitled to the bonus, the tax calculated on income must “include” (i.e. be greater) than the recognized deduction, without suffering any reduction for other tax benefits. If, however, the gross tax is less than or equal to the deduction, the worker will not be able to access the bonus.

It is important to underline that the bonus is related to the period of work in the year 2024: therefore, for workers who have not been employed for the entire year (for example due to interruptions in the relationship or late hires), the amount will be reduced proportionally .

Furthermore, workers who receive income similar to that of employment, such as project workers and recipients of pension allowances, are not entitled to it.

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How to request the 100 euro bonus

To obtain the 100 euro bonus, the employee must submit a written request to his employer by December 2024, attaching a declaration in lieu of affidavit pursuant to article 47 of the Presidential Decree of 28 December 2000, n. 445.

In this declaration, the employee must certify the existence of the income and family requirements required by law and indicate the tax code of the spouse and dependent children. If the employee has had multiple employment relationships during the year, he must deliver the unique certifications (CU) issued by previous employers.

Furthermore, if the worker has multiple part-time work contracts with different employers, he must choose which of these to submit the request to and specify all the income received and days worked with the other employers.

Once the request has been received, the employer will pay the bonus at the same time as the thirteenth month’s salary and will recover the amount through tax compensation.

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How it is delivered

The 100 euro bonus is paid by the employer at the same time as the thirteenth month’s salary, upon written request from the employee. The worker must submit a substitute declaration certifying that he meets the requirements, specifying the tax code of his spouse and dependent children, if any. In the case of multiple employers during the year, the application must be forwarded to the last employer, attaching the certifications of previous employment.

The employer recovers the sums paid in the form of a tax credit, which can be used as compensation via F24 starting from the day following the disbursement of the bonus. If the bonus is not due, the employer will recover the sums through an adjustment, while the worker must return the amount unduly received in the subsequent tax return.

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The bonus in the tax return: further specifications

In the event that the worker does not have a withholding agent (for example, in the case of domestic workers) or has not requested the bonus from his employer, the allowance may be recognized in the tax return for the year 2024 , to be presented in 2025.

Workers who have terminated their employment relationship during 2024 will also be able to request the bonus in the declaration, provided they comply with the requirements.