In 2024, thanks to the Omnibus Decree converted into law, the 100 euro Christmas bonus was introduced. This is a one-time economic contribution reserved for employees with low and medium incomes, designed to provide additional support during the Christmas
holidays.
In this guide, you’ll find out everything you need to know about the bonus: who is entitled to it, how to claim it and when it will arrive.
Table of Contents:
What is the 100 Euro Christmas Bonus
The 100-euro Christmas bonus 2024 is a special allowance granted to employees who, during 2024, had a total income not exceeding 28,000 euros. This contribution was provided for by the IRPEF and IRES revision Decree and subsequently formalized in the Omnibus Decree 2024. The Revenue Agency, with Circular 19/E of 10 October 2024, has provided guidelines for requesting the bonus
.
Let’s see in detail how to claim this bonus.
How to Claim the Christmas Bonus
The application to obtain the 100 euro Christmas bonus must be submitted directly by the employee to their employer, both public and private. The request must be accompanied by a declaration in lieu of an act of notoriety in which the employee confirms that he is eligible to access the bonus. This statement must be drawn up in accordance with article 47 of Presidential Decree 445/2000
.
In the statement, the employee will need to specify:
- your tax code,
- the tax code of the spouse (if any) and of the fiscally dependent children,
- data relating to previous employment contracts in case of multiple jobs in 2024.
In the case of multiple part-time contracts, it will be necessary to indicate which employer will be responsible for providing the bonus.
Requirements for Obtaining the Christmas Bonus
To be entitled to the 100 euro Christmas bonus, the employee must meet the following requirements:
- be an employee,
- have a total income for 2024 not exceeding 28,000 euros,
- have at least one fiscally dependent child.
In addition, the bonus also applies to workers who are part of a single-parent family unit. This occurs in the following cases:
- the other parent has died,
- the other parent did not recognize the child,
- the child has been adopted or placed in the care of a single parent.
An additional requirement is that the gross tax paid by the worker on employee income in 2024 must be greater than the amount of the bonus, i.e. greater than 100 euros. If the gross tax is lower, the bonus will not be granted
.
How the Christmas Bonus Disbursement Works
The bonus will be credited directly to the payroll together with the thirteenth month’s rent. The employer will proceed with the disbursement once the application has been received and the requirements have been verified
.
After disbursing the bonus, the employer will recover the amount in the form of a tax credit that he can use as compensation for future tax payments.
When does the Christmas bonus arrive
The 100 euro Christmas bonus will be paid in the December 2024 paycheck, together with the thirteenth. It is not necessary to apply every year, as the bonus is a specific one-off measure for 2024
.
Additional Bonus Details
Circular 19/E of the Revenue Agency clarifies further details on how the bonus works:
- The bonus is granted regardless of the worker’s type of contract (both fixed-term and indefinite).
- It is not applicable to those with incomes similar to those of an employee.
- The allowance does not contribute to the formation of total income for personal income tax purposes.
- The amount of the bonus may be proportionate to the period worked in 2024: for example, those who worked only for half a year will receive a sum of less than 100 euros.
The 2024 Christmas bonus is an important support measure for employees with low and medium incomes, designed to offer economic help during the holidays. Make sure you meet the requirements and submit your application to your employer in order to receive the credit by December
.
