100 euro bonus in the thirteenth month for incomes up to 28 thousand euros (valid only for 2024). The conditions and VAT numbers

An allowance of up to 100 euros in thirteenth of workers with an income of up to 28 thousand euros with a wife and at least one child, even if born outside of recognized, adopted or foster marriage. This is foreseen in a new draft of the Irpef-Ires legislative decree expected today in the council of ministers.

Thirteenth bonus only for 2024

The bonus, it is explained in the draft explanatory report, «due to the limited resources available» will be paid for 2024 only «to workers who find themselves in particularly difficult economic conditions, also taking into consideration the presence, in the family unit, of fiscally dependent family members”.

Fringe benefits, because from 2024 they are more generous: the guide on what they are (also including bills, rent and mortgage)

THE DECREE AND VAT NUMBER

With article 4 of the decree, which provides “provisions regarding benefits paid on the occasion of the disbursement of the thirteenth salary”, it is established that, “pending the introduction of a replacement tax regime” for income from employment, “for reasons of regulatory simplification” the ordinary thirteenth tax regime is maintained and at the same time provides for the repayment, in the form of an indemnity, of an amount which cannot exceed 100 euros, an amount corresponding to the greater tax levy that verification with respect to the application of a substitute tax”, explains the draft explanatory report. To benefit from the allowance, the worker must be in the following conditions: he must have a total income in the year not exceeding 28,000 euros; must have a spouse and at least one child, even if born outside of recognized, adoptive or foster marriage, who are in the income conditions provided for by article 12, paragraph 2, of the TUIR (total income not exceeding 2,840.51 euros, before deductible expenses, limit raised to 4 thousand euros for children up to 24 years old); must have fiscal capacity with reference to employee income received. The amount of the compensation will be defined with a decree of the Ministry of Economy and Finance, to be adopted by 15 November 2024, on the basis of the increased tax revenue deriving from the implementation of the biennial preventive agreement for VAT numbers.

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