A bonus of is planned for 2024. 100 € intended for employed workers with a total income not exceeding 28.000 euros, who have a spouse and at least one child who is fiscally dependent.
The Bonus Christmas will be paid together with this year's thirteenth salary, as indicated in the government amendment to the Omnibus decree currently under discussion in the Senate Budget and Finance Committees.
The allowance "does not contribute to the formation of the worker's overall income", so the 100 euros will be net. It will be recognized only upon request of the worker, who must certify in writing that he is entitled to the amount. The expected cost for this measure is 100,3 million for 2024.
To receive the bonus, the worker must have a spouse who is “not legally and effectively separated” and at least one child, recognized, adopted or fostered, who is fiscally dependent. Alternatively, it is sufficient to have “at least one child” fiscally dependent if you live in a single-parent family unit.
In addition, the worker must have tax capacity, that is, the gross tax on income from employment must exceed the deduction due. The compensation will be proportionate based on the period of work carried out during the year.
It should be noted that in determining the overall income, the exempt portions of the subsidized income for those who have transferred their residence to Italy are also considered, while the income deriving from the main residence and its appurtenances is not taken into account.
It will be up to the tax substitutes, i.e. the employers, to verify the entitlement to the allowance during the adjustment and, if it is not found to be due, to recover the amount.
In addition, eligible taxpayers who do not receive the bonus will be able to claim it in their tax return for the reference period. If the benefit paid is “not due or in a lower amount,” the amount must be returned in the tax return.
Article published on 21 September 2024 - 12:34
