In 2024, an economic support measure includes an allowance one-off payment of 100 euros in the pay slip relating to the thirteenth month’s salary, intended for specific categories of employees.
A FiscoOggi reader recently asked the Revenue Agency for clarification on the possibility of accessing this bonus, in particular for those who work with part-time and fixed-term contracts. The Agency provided a detailed response, clarifying the requirements and conditions necessary to obtain the bonus.
So let’s see how the bonus works and who is actually entitled to it. We will discover together what the essential characteristics are for access and how they influence the provision of the benefit.
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Reader’s question: who is entitled to the bonus?
The question posed by the reader is simple and direct:
“I wanted to know if the employee with part-time working hours and a fixed-term contract is also entitled to the 100 euro bonus with the 2024 thirteenth salary.”
This question highlights a common doubt among many workers: it is often unclear whether non-standard contracts – such as part-time and fixed-term contracts – give the right to the same benefits as permanent contracts.
Let’s see how the Revenue Agency responded, clarifying the issue once and for all.
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The Revenue Agency’s response: essential conditions and requirements
The Agency’s response was positive, specifying that the 100 euro bonus is also accessible to part-time and fixed-term workers, provided they comply with the requirements established by the legislation.
Article 2-bis of Legislative Decree no. 113/2024 in fact provides that the allowance is recognized in the pay slip relating to the thirteenth month’s salary without discrimination relating to the type of contract (fixed or permanent) or the working hours (horizontal, vertical or cyclical part-time).
Furthermore, it is specified that, even if the worker is employed part-time, the amount of 100 euros does not undergo proportional reductions due to the number of hours worked, as clarified in the Revenue Agency circular no. 19/2024. In summary, the type of contract and working hours do not influence the right to receive the full amount.
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Which workers are excluded from the bonus?
Despite the wide range of recipients, the allowance is not granted to taxpayers who earn income similar to that of employment. This category includes, for example, those who receive compensation from coordinated and continuous collaborations (co.co.co.) or other forms of income similar to subordinate work but which are not formally employed contracts.
This is an important exclusion for those interested in claiming the bonus, as only pure employee income is considered valid for the benefit.
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Additional requirements to request the bonus
In order to obtain the allowance, the worker must meet some specific requirements. In particular:
- Family unit: You must have a spouse and at least one dependent child. Alternatively, for single-parent households, it is sufficient to have at least one dependent child.
- Income limit: The total income received in 2024 must not exceed 28,000 euros.
- Tax calculation: Finally, the gross tax on employee income must be higher than the deduction due for the same type of income.
These requirements, therefore, restrict access to the bonus to certain income brackets and family situations. It is important that workers carefully check these conditions to understand whether they are entitled to receive the benefit.
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Conclusions: who can actually benefit from the bonus?
The 100 euro bonus on the 2024 thirteenth salary is a tool that the Revenue Agency has confirmed is accessible to a wide range of employees, including part-time and fixed-term contracts.
However, it is essential to respect the established criteria: composition of the family unit, income limit and calculation of the gross tax.
For those who fall within the parameters, this allowance represents precious financial support, useful for dealing with end-of-year expenses with greater serenity.