The recent Omnibus Decree, converted into law no. 143 of 7 October 2024, brings with it a series of interventions to support Italian workers and families. Among the most relevant innovations stands out the one-off bonus of 100 euros intended for employees who meet some specific requirements.
This measure, which will be paid in the December paycheck together with the thirteenthis designed to offer economic support to those in particular family and income conditions.
But who are the beneficiaries of this bonus and how can it be requested?
Let’s explore in detail how this incentive works and what steps are necessary to obtain it.
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Access criteria and requirements to obtain the bonus
The one-time bonus of 100 euros it is intended exclusively for employees who meet certain income and family requirements.
Let’s see them in detail:
- Total income: the worker’s annual income must not exceed the threshold of 28,000 euros. This limit includes all income received during the year and must be considered before deductions.
- Presence of spouse and dependent children: the worker must have at least one fiscally dependent child and a spouse with whom he or she is officially married and not legally separated. However, even those who are not married can benefit from the bonus, provided they have at least one dependent child and the other parent is absent or has not recognized the child.
- Dependent child’s income: a fundamental aspect is that the child considered dependent must not have an annual income exceeding 2,840.51 euros. If the child is aged no more than 24 years, the income threshold rises to 4,000 euros per year. This distinction is designed to include young students or those who hold part-time jobs.
- Single parent or particular family situations: separated, divorced or unmarried parents can also request the bonus, provided that the children are their sole dependents. This also includes cases in which the taxpayer has adopted, fostered or affiliated children and these are not the dependents of another taxable person.
- Gross tax greater than deductions: the last requirement is of a fiscal nature. To obtain the bonus, the gross tax on employee income (excluding pensions and equivalent allowances) must be higher than the respective deductions due. This means that anyone who does not pay employee taxes, due to deductions or other benefits, will not be entitled to the bonus.
These criteria must be strictly respected at the time of the request, to avoid any disputes or recoveries during the tax adjustment phase.
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Request methods and delivery times
To obtain the 100 euro bonus, the employee must present a specific form written request to your withholding agent (i.e. the employer) within the established deadlines. In the application, in addition to declaring that you are entitled to the benefit, it is mandatory to specify some data relating to the family unit, including the tax code of the spouse and dependent children. It is important that the worker accurately certifies his income and family status, since any errors could lead to the revocation of the bonus and the need to return the sums received.
The law establishes that the bonus will come delivered in a single solution in the pay slip for the month of December, concurrently with the thirteenth month’s salary. This means that employees will receive the amount during a period when family expenses are usually higher, thus offering a small financial relief.
A peculiarity is that the bonus will not contribute to forming the taxable income of the employee, which means that it will be exempt from taxation. However, the actual amount due will be verified during the tax adjustment. In other words, if at the time of verification of the total income and family dependencies the worker is no longer eligible, the withholding agent (the employer) will proceed to recover the bonus, withholding the sum from future paychecks.
This verification can also take place subsequently, during the tax return: if the bonus was paid unduly or in an amount exceeding that due, the worker will have to return the difference.
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Verification of the entitlement and recovery of the bonus
One of the main features of the one-off bonus of 100 euros is the need to verify its actual entitlement during the tax adjustment phase. This operation is carried out by the withholding agent (the employer) when the overall calculation of the taxes due for the current year is carried out. If, at the end of this verification, it appears that the employee no longer meets the requirements, the bonus will be recovered through withholding in the next pay slip.
The same principle also applies to any errors or inaccuracies in the declarations provided by the employee at the time of the request. For example, if the employee has failed to communicate changes in his family unit or if the children’s incomes exceed the limits established by law, the sum received as a bonus must be returned.
A particularly relevant aspect is the redetermination of the bonus when filing your tax return. If, at the time of submitting the return, changes emerge in the income or family situation compared to what was initially declared, the Revenue Agency could recalculate the amount of the bonus due. In this case, the worker will be required to return any sums received in excess or to receive any supplement if the bonus has not been entirely paid by the employer.
Furthermore, the bonus is also subject to verification in particular situations, such as those relating to fixed-term employment contracts or periods of unpaid leave. In these cases, the amount will be proportionally reduced based on the actual duration of the employment relationship.
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How to fill out the application and the worker’s obligations
In order to receive the bonus, the worker must submit a written request to his employer, who acts as a withholding agent. The application must be filled out in detail, including all the information required to verify eligibility for the benefit.
In the request, the worker must specify the following data:
- Tax code of the requesting worker.
- Spouse’s tax code (if present and not legally separated).
- Tax codes of dependent childrenindicating exactly the income thresholds.
- Declaration of entitlement of the bonus: the worker must confirm, under his own responsibility, that he meets all the requirements established by law (total income, composition of the family unit, and so on).
It is essential that the statement is correct and complete. Should discrepancies or untruthful declarations emerge, the withholding agent will be obliged to recover the amount paid. Therefore, the employee must keep his family and income situation updated and promptly communicate any changes that may affect the bonus entitlement.
Another important point concerns the preservation of documentation: the worker must keep a copy of the request submitted, as well as any documents that can certify the correctness of the declarations made (for example, family status certificates or tax declarations). In the event of checks by the Revenue Agency, it will be necessary to show all the documentation supporting the request.
The employer, for its part, has the obligation to carry out an initial check of the request and, in case of obvious errors or lack of requirements, not to proceed with the payment of the bonus. However, it is only at the time of the adjustment that the final verification of the entitlement is carried out.
