Christmas bonus, the clarifications from the Revenue Agency have arrived and so it is clearer who will be entitled to the 100 euro allowance under the tree. The requirement of a dependent spouse is no longer required, as long as there is a dependent child for tax purposes, but it cannot go to both parents if they are married or cohabiting. Even if you have all the required requirements, you will have to give up. With circular no. 22/E published on 19 November 2024, the Revenue Agency has clarified, complete with concrete examples, the rules for obtaining the Christmas Bonus.
The allowance of 100 euros is intended for employees with a total annual income not exceeding 28 thousand euros and with a gross tax higher than the deduction for employed work. The main change concerns the family requirement: it is sufficient to have a dependent child, regardless of marital status or type of cohabitation (married, separated, divorced, single parents or cohabiting pursuant to law no. 76/2016). Children up to 24 years of age and a total income of no more than 4 thousand euros and children over 24 years of age and an income of up to 2,840.51 euros are considered fiscally dependent.
However, the bonus cannot be received by both parents at the same time. If both spouses or cohabitants work and meet the requirements, one of them will have to renounce the benefit. The circular clarifies some specific cases. The pair of parents is represented by Mr. Rossi and Mrs. Bianchi.
Example 1: Parents (Mrs. Bianchi and Mr. Rossi) not married (separated or divorced) and not cohabiting with other individuals. Both are entitled to the bonus if they meet the financial requirements.
Example 2: Unmarried and non-cohabiting parents. But while Mrs. Bianchi is neither married nor living with anyone else. Mr Rossi, on the other hand, is married to Mrs Verdi (also an employee) and has another dependent child with her. In this case the bonus is awarded to Mrs. Bianchi and one of the two spouses (Rossi or Verdi).
Example 3: Unmarried and non-cohabiting parents. Mrs. Bianchi does not meet the other requirements to have the bonus (for example the 28 thousand euro income limit) and Mr. Rossi is married to Mrs. Verdi (also an employee) and has another dependent child with her. In this case the bonus is awarded to Mr Rossi or Mrs Verdi (even if Mrs Bianchi does not receive it).
Example 4: Unmarried and non-cohabiting parents. But while Mrs. Bianchi is neither married nor living with anyone else. Mr. Rossi, on the other hand, is married to Mrs. Verdi (also an employee) and with her he has another son who is NOT tax dependent. In this case the bonus is due to Mrs. Bianchi (as in example 1) and also to Mr. Rossi (because he has a fiscally dependent child – with Mrs. Bianchi – and, despite being married to Mrs. Verdi, this the latter is not a beneficiary of the bonus).
How do you request the bonus? Employees must present a self-certification to their employer, declaring: compliance with the income limit, the presence of at least one tax-dependent child and that the spouse or partner does not receive the bonus. For those who have already submitted the request, it will not be necessary to repeat the self-certification, unless, with the new rules, it is necessary to update the data (for example, communicate the cohabitant’s tax code and declare that he or she does not receive the bonus). The bonus will be paid by the withholding agent with the thirteenth salary, usually credited in December. In the event that the benefit is not paid, the worker will be able to recover it with the tax return for 2024, to be presented in 2025.
