The Legislative Decree 9 August 2024 number 113 has predicted for the current year the recognition on the pay slip of aindemnity equal to 100.00 euros for the benefit of employed workers for which they occur jointly the following conditions:
- total income not exceeding 28 thousand euros;
- worker with at least one childeven if born out of wedlock, recognized, adopted, affiliated or entrusted, fiscally dependent;
- gross IRPEF, calculated on employee income, in amount higher than the deduction for income from employment.
How to pay the Christmas Bonus?
The Christmas bonus it is recognized by employers, as withholding agents, together with the thirteenth month’s salary at the request of the employeewhich certifies in writing (with declaration in lieu of affidavit) that you are entitled to it by indicating the Tax ID code:
- of the spouse or cohabitant;
- of children.
Employees at different companies
A particular case concerns the worker who, during the current year, has performed more dependent work activities with different employers.
In this situation the interested party must submit to the last employeri.e. to the person who physically provides the bonus with the thirteenth month’s salary, in addition to the substitute declaration in question, the unique certifications referring to previous employment relationships, for the purpose of correctly calculating the bonus.
Employees with part-time contracts
Without prejudice to the maximum amount of the bonus set at 100.00 euros, if the employee has multiple part-time employment contracts in place, the allowance is recognized by the withholding agent identified by the worker. In this regard, the employee must also indicate in the substitutive declaration all the data necessary for calculating the bonus (employee income and days worked for other employers).
How to pay the bonus to construction workers?
In consideration of the fact that the Christmas bonus is recognized to beneficiary workers directly from the individual Building Funds and that the legislation requires the disbursement of the Christmas Bonus together with the thirteenth month’s salary, the question arises of how to proceed with the payment of the sum in favor of the workers who have duly presented the appropriate substitute declaration to the employer.
In this regard, in the silence of the legislation and practical documents, on the basis of the indications provided by the representatives of construction companies (in particular ANCE), it is believed that:
- the bonus must be recognized exclusively by the employer, on the pay slipin compliance with the provisions of the Decree – law number 113/2024;
- the sum, considering the rationale of the legislation to ensure additional economic resources for employees in conjunction with the Christmas period, must be recognizedif possible, already from the salary for the month of November 2024 or with a separate disbursement made by Christmas.
On the contrary, those who intend to recognize the bonus together with the remuneration for the month of December must bear in mind that the sum in question, in order to be considered received in the 2024 tax period (as required by law) must be paid by 12 January 2025.
How to pay the bonus to construction workers?
The Christmas Bonus for the benefit of construction workers must be paid by the employer to employees in possession of the legal requirements, who have explicitly requested it, together with the thirteenth month’s salary, the latter recognized on the pay slip (always by the employer) in compliance with the timing and calculation methods defined by the individual national collective labor agreements.
Recovery of sums paid in F24
The bonus paid to the employees’ paychecks is recovered by the company itself in the form of a credit to be used as compensation within the F24 payment formstarting from the day following the payslip disbursement.
What happens after the Christmas Bonus is paid?
Once the Christmas Bonus has been recognized in the pay slip, the employer verifies it at the time of end-of-year tax adjustment (usually in the December payslip), the actual amount due to the bonus and, if it is not due, it provides for recovery (in the pay slip) of the relevant amount.
The Christmas Bonus in your tax return
In accordance with thearticle 2-bis, paragraph 5, Decree – law number 113/2024 the compensation is redetermined at the time of tax return presented by the beneficiary worker.
In particular, if the worker, despite being entitled to the bonus, has not received it, the sum due will be recognized in the tax return for the 2024 tax yearto be presented in 2025. At the same time, anyone who has stopped working during the current year can still benefit from the bonus on the tax return, provided that the substantial requirements are met.
Lastly, if the employee has, however, benefited from the indemnity in absence of presuppositions requested or in higher size to the amount actually due (and it is no longer possible for the withholding agent to make the debit adjustment) the interested party must return, in the tax return, the amount of the bonus unduly received.
