The Omnibus Decree (DL 113/2024) introduced a series of urgent fiscal measures including the Christmas Bonus.
This is a measure aimed at employees that provides an allowance of up to EUR 100, to be paid at the employee’s request together with the 13th month’s salary.
The benefit is payable if certain conditions are met, including: – Income up to €28,000.00; – Spouse and/or dependent child, or a dependent child in the case of a single parent; – Gross IRPEF in excess of employee deductions.
The bonus does not count towards total income and is not subject to social security contributions.
