Rome, 30 April 2024 – An allowance up to 100 eurosstarting from January 2025, for employees with family and medium-low incomes. Production bonuses taxed only at 10% (up to a maximum amount of 3 thousand euros) from 2025 onwards. Finally, the confirmation of the cut in the tax and contribution wedge also next year. They arrive new rules for Irpef and Ires income. The decree which, barring last-minute surprises, will be passed today by the Council of Ministers was in fact already ready a week ago. Then, however, the red light from the Ministry of Economy arrived due to a coverage problem on the thirteenth bonus. So much so that, for many days, the provision remained in the balance, even with the option of a postponement to next year or a reduction of the bonus to 80 euros. Then, however, the prime minister’s line prevailed, asking and obtaining the green light from her Minister of the Economy.
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Thus, at the evening meeting with the unions, at Palazzo Chigi, Meloni confirmed the provision, which will be included in the package of measures to be launched in view of May 1st. “This measure – underlined the Prime Minister – is part of the broader work that the Government has carried out so far to defend the purchasing power of families and workers, especially those most exposed. In these sixteen months of government, in fact, we chose to concentrate the resources we had available on redistributive interventions”.
In particular, in the latest version of the draft of the decree circulated yesterday at Palazzo Chigi, it is expected that the thirteenth bonus (will be paid in January 2025) is confidential only to workers with medium-low incomes, up to 28 thousand euros gross per year, with a wife and at least one child, even if born out of wedlock, recognized, adopted or fostered. The allowance, we read in the draft, “due to the limitation of available resources will be paid for 2024 only”, to workers “who find themselves in particularly difficult economic conditions, also in consideration of the presence, in the family unit, of family members fiscally dependent”.
The new bonus, promised by the prime minister in the latest budget law, it will only be provided for a transitional period, at least until a “replacement regime” for employee income is introduced with the tax reform. In the meantime, “for reasons of regulatory simplification” the ordinary thirteenth tax regime is maintained and at the same time provides for the restitution, in the form of an indemnity, of an amount which cannot exceed 100 eurosamount corresponding to the higher tax levy that occurs with respect to the application of a substitute tax”. 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 basis of the increased tax revenue deriving from the implementation of the biennial preventive agreement for VAT numbers.
A. should then be included in the decree restyling of production rewards which from 2025 onwards would be taxed only 10%, up to a maximum amount of 3,000 euros. The same regime applies “to sums paid in the form of participation in the company’s profits”. This year, based on the provisions of the latest budget, as in 2023, productivity bonuses are taxed at 5%. Finally, again in the provision, it is foreseen that “from 1 January 2025, the early temporary supplementary annuity (RITA) is recognized only in the case of termination of the employment relationship for reasons other than the achievement of the pension requirement of any kind”.
