In the panorama of economic support measures planned for 2024, the introduction of an extraordinary bonus of 100 eurosdedicated to employees in particularly vulnerable economic and family conditions.
Introduced by article 2-bis of Legislative Decree 113/2024, this allowance, paid together with the thirteenth month’s salary, represents an intervention aimed at supporting families with low incomes and specific characteristics. Furthermore, the bonus is recognized by tax withholding agents (i.e. employers) who recover the amount through a tax credit mechanism.
But what are the requirements to benefit from it and how does the delivery process work?
Let’s find out together.
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Requirements to access the bonus: who can benefit from it?
The 100 euro bonus for 2024 is not aimed at all employees, but is intended exclusively for those who meet well-defined requirements. In particular, those who, during the 2024 tax year, have:
- A total income not exceeding 28 thousand euros. This threshold is key to identifying low-income workers who need financial support.
- A specific family compositionwhich may include:
- A fiscally dependent spouse (not legally and effectively separated) and at least one fiscally dependent child, or,
- The presence of a dependent child in a single-parent family unit, in line with the provisions of the Tuir (Consolidated Income Tax Act).
- A gross tax on employee income that is greater than the applicable deductionspursuant to article 13 of the TUIR. This guarantees that the bonus is assigned to those who are actually penalized by the tax burden compared to their income.
The rule explicitly excludes holders of income assimilated to that from employment, reserving the benefit exclusively for those who receive income attributable to article 49 of the TUIR. Furthermore, the bonus is proportionate based on the days actually worked during 2024, taking into account the pay due.
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Method of disbursement of the bonus and obligations of the employer
The 100 euro bonus is paid out directly into your paycheck of December, together with the thirteenth month’s salary. To obtain it, the employee must submit a formal request to his employer, declaring, through self-certification, that he possesses the required requirements.
This declaration in lieu of an affidavit represents a crucial element for accessing the benefit.
Employers, as withholding agents, are required to verify the completeness of the documentation and, subsequently, to recognize the bonus. However, the amount paid does not directly burden the employer, who has the possibility of recovering the sums through a tax credit.
This credit can be used as compensation starting from the day following the disbursement of the bonus, using the F24 or F24 EP forms for public bodies, using the tax codes specified by the Revenue Agency.
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The tax codes for the recovery of the tax credit
To allow employers to recover the sums paid with the bonus, the Revenue Agency has established specific tax codes to be used during the compensation phase. These codes are:
- 1703: to be used in the F24 forms for private employers, indicating it in the “Treasury” section corresponding to the offset credit amounts. If the credit needs to be repaid, the code must be reported in the “debit amounts paid” column. The “reference year” field must indicate the year in which the bonus was paid (YYYY format).
- 174E: intended for the F24 EP model for public bodies. Also in this case, the tax code is reported in the “Treasury” section (value F), indicating the amounts in compensation or, where necessary, those due. The year the bonus was paid must be entered in the “reference B” field.
The introduction of these codes simplifies the tax management of the credit, allowing quick and easy recovery of the sums advanced by the withholding agents.
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Specifics for workers with multiple contracts or terminations
For the workers who had multiple employee employment contractsand during 2024, the bonus is paid by the last employer. In this case, it is necessary to submit a request to the latter accompanied by the unique certifications relating to previous employment relationships, in order to guarantee a correct calculation of the compensation due.
In the event that the worker has multiple simultaneous part-time contracts, it is up to the employee to identify the withholding agent who will have to pay the bonus. This operational flexibility ensures that the benefit is managed centrally, avoiding double disbursements or calculation errors.
For workers who stop working during 2024, the allowance can be requested in the 2025 tax return, ensuring that no one is excluded from the benefit for reasons related to the timing of the employment relationship.
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Calculation and re-proportioning of the bonus
The bonus amount of 100 euros is calculated based on days actually worked during 2024. This means that the allowance is proportionate to the period of activity of the employee in the relevant fiscal year. However, to determine the number of days useful for the calculation, only those in which the employee actually earned the right to remuneration are considered.
In the presence of multiple employment relationships in the same period, the simultaneous days are counted only once. On the contrary, particular working methods, such as horizontal, vertical or cyclical part-time, do not lead to reductions in the bonus: the amount remains unchanged, regardless of the type of contract.
This calculation methodology aims to guarantee fairness in disbursement, ensuring that the bonus reflects the beneficiary’s real working period.
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Bonus and tax return: adjustment and refund
The 100 euro bonus does not contribute to the formation of the overall income for IRPEF purposes, thus representing a net benefit for workers. However, the compensation is subject to verification during the tax adjustment. Employers, as tax withholding agents, are required to check the entitlement of the bonus and, if it is not due, to recover the sums unduly paid.
If the worker is entitled to the bonus but has not received it from the employer, for example due to cessation of work or procedural errors, he will still be able to request it in the 2025 tax return, relating to the 2024 tax year. way, the benefit is not lost, but is recovered in the form of a tax credit.
In the opposite case, if a worker received the bonus without meeting the requirements or for an amount higher than due, he will be obliged to repay the sums through the tax return. This refund will be counted as a debit amount in the IRPEF balance.
