(Finance) – Also for 2023 the government maneuver confirmed the supplementary treatment in the pay slip, recognized on an annual basis to employees and which replaced what was better known as “Renzi bonus” the famous 80 euros. Furthermore, from 1 July 2020, the Irpef bonus for employees can reach a maximum of 120 euros per monthup to a maximum of 1,200 euros per year, based on the income bracket of the beneficiary. The reformulation of theex Bonus Renzi has extended the contribution to others as well categories of citizens, including atypical workers and the unemployed.
As for i requirements, the latest Budget Law confirmed the rules also for 2023 relating to income limits, specifically: for incomes less than or equal to 15,000 euros, the supplementary treatment reaches a value of 1,200 euros in the hypothesis in which there is capacity of the gross tax calculated on income from employment and assimilated with respect to the deductions identified for the same sources of income; for incomes exceeding 15,000 euros with a limit of 28,000 eurosthe amount of the supplementary treatment is determined on the basis of the capacity described in the previous point but also on the insufficient capacity of the gross tax determined with respect to a series of tax deductions and for an amount not exceeding 1,200 euros per year.
As for the categories to which the bonus is due: public and private sector employees; worker members of cooperatives; atypical workers and with co-contract. co. co .; interns and fellows; socially useful workers; unemployed recipients of monthly unemployment benefits NASpI; layoff workers.
They can also take advantage of the bonus retirees provided that they are recipients of INPS pensions and that they do not receive other compensation or welfare treatments such as the Citizenship Income or Inail annuities linked to accidents at work. It should be remembered that the 2023 supplementary treatment is disbursed automatically in the pay slip, so there is no need to request it.