Table of Contents:
Introduction to the Christmas bonus
The Christmas bonus is a one-time allowance of 100 euros, introduced by the conversion law of the Omnibus Decree, intended for employees with an annual income of up to 28 thousand euros. This contribution is designed to support families during the holiday period and is provided to those who have at least one dependent child. The measure has been made official by the Revenue Agency, which has provided details on the requirements and on the methods of request
.
Requirements to access the bonus
To be eligible for the Christmas bonus, workers must meet certain specific conditions. In particular, it is necessary to have at least one fiscally dependent child, who may be biological, adoptive or foster. It does not matter if the worker is married, separated, divorced or living together. The important thing is that the child is recognized and fiscally dependent. In addition, the worker must notify his employer of the existence of income and family requirements through a declaration in lieu of an
act of notoriety.
How to disburse the bonus
The Christmas bonus will be paid by the employer together with the thirteenth month’s rent, which is usually paid in December. If a worker is entitled to the bonus but does not receive it, they can recover it through the tax return for the 2024 tax year, to be filed in 2025. It is essential for the worker to ensure that the spouse or partner is not a beneficiary of the bonus, to avoid overlaps and ensure a correct disbursement of the
contribution.
Conclusions and final considerations
The Christmas bonus represents an important opportunity for employees with families, offering economic support at a time of year often characterized by high expenses. It is essential that workers are informed about the requirements and methods of applying to be able to access this benefit. As the holidays approach, it is advisable to pay attention to your employer’s communications and prepare the necessary documentation so as not to miss the opportunity to
receive this contribution.
