(Finance) – New directions ready to get the “Christmas Bonus”, the allowance reserved for employees with an income of up to 28 thousand euros provided for this year by the Omnibus Decree. The Revenue Agency, after the changes to the group of beneficiaries introduced with the tax decree, clarifies a circular that “without prejudice to the other conditions (income limit and tax capacity), employers will be able to recognize the bonus to workers with at least a dependent child regardless of whether they are married, separated, divorced, single parents or cohabiting (pursuant to law no. 76 of 2016). The rule provides, however, that the bonus is not entitled to a married or cohabiting employee whose spouse, not legally and actually separated, or cohabiting is beneficiary of the same allowance”.
Before the innovations introduced by the tax decree, continues the Agency, “one of the conditions for accessing the benefit was having both a spouse, not legally and effectively separated, and at least one fiscally dependent child or, alternatively, being part of a family so-called single-parent family member (e.g. child recognized or adopted by a single parent). Now, however, the “family requirement” is considered satisfied with the simple presence of a dependent child”. The circular reminds us that children aged up to 24 years with a total income of up to 4 thousand euros gross of deductible expenses are considered fiscally dependent. (children over 24, however, are considered fiscally dependent if they have an income not exceeding 2,840.51 euros).
An important clarification concerns the impossibility of accumulating the bonus: if both spouses, not legally and effectively separated, or both cohabitants are employees, in compliance with the other requirements, only one of them will be entitled to the contribution. The other two requirements remain unchanged, the Agency continues: having a total income of no more than 28 thousand euros in 2024 and having a gross tax amount higher than that of the deduction for employee work. To obtain the bonus, the employee is required to communicate, via self-certification, that he/she meets the income and family requirements required by law and to declare that the spouse, who is not legally and effectively separated, or the cohabitant, is not the beneficiary of the same allowance.