In December 2024, thanks to an amendment to the Omnibus Decree, a bonus of 100 euros will be provided to families together with the thirteenth month’s rent. This bonus, renamed ‘Christmas Bonus’, was anticipated by the government, initially scheduled for January 2025, but thanks to a recent change, it will be available as early as the end of the year. In this guide we discover all the details: how it works, who is entitled to it and how to request
it.
What is the 100 Euro Bonus for Families
The 100 euro Christmas Bonus is not new, but a measure already provided for by the Personal Income Tax Review Decree and IRES. Intended for employees with medium-low incomes, the bonus should have come into effect in January 2025 under the name of ‘Befana Bonus’. However, the Parliament decided to bring the disbursement forward to December 2024, making it coincide with the thirteenth monthly rent
.
Who Can Benefit
The bonus is reserved for employees, both in the public and private sectors, who meet certain specific conditions:
- Income: The worker must have a total income not exceeding 28,000 euros.
- Family: The worker must have a spouse who is not legally separated and at least one dependent child (recognized, adopted or foster). Even single parents, in case of widowhood or sole custody, will be able to benefit from
- Tax: The bonus will be paid only if the gross income tax is higher than the deduction due. This means that the so-called ‘incapacitated’ are excluded, i.e. those who have such a low income that they do not pay enough taxes to compensate for
the bonus.
the bonus.
How to Claim the Bonus
To obtain the Christmas Bonus, workers must submit an application to their employer, stating that they meet the requirements. The employer will verify the right to the bonus and insert it directly into the payroll. Subsequently, the employer may recover the amount through tax compensation
.
More details on how to request it will be provided in a circular from the Revenue Agency, which will clarify the definitive rules for the disbursement of the bonus.
When will the bonus arrive
The bonus will be credited directly with the thirteenth month’s rent, then in the month of December 2024. Even if the gross amount is 100 euros, tax deductions must be taken into account, so the net amount may be lower.
Other Considerations
- Reduced amount: The bonus will be proportionate to the period of work. Employees hired during the year will receive a reduced amount compared to those who worked all year round. For example, a worker hired on July 1, 2024 could receive only 50 euros
- Exclusion from income: The bonus will not contribute to the formation of total income and, therefore, will not affect the worker’s tax return.
.
The 100 euro Christmas Bonus represents a small help for Italian families, especially during a period of the year characterized by higher expenses. However, the measure is only intended for employees who meet specific economic and family requirements. For those who meet the required parameters, the request for the bonus is simple and direct, through the employer
.
For more details, it will be necessary to wait for the publication of the official circular of the Revenue Agency, which will provide all the practical instructions for the correct request and disbursement of the bonus.