To employees who have worked at the company's place of business, Article 63 of Decree Law 18/2020 (Cura Italia Decree) established a bonus of 100.00 euros net in the paycheck, which is recognized Una Tantum, starting from the pay of the month of April and in any case by the deadline for carrying out the year-end adjustment operations, and to be related to the days actually worked at the company's place of business. The bonus rule is aimed at employees who have continued to work safely in compliance with health and behavioral regulations at their place of employment.
Scope of the Award 100 euros net
The Award is due to holders of employment income to which Article 49 paragraph 1 of the Tuir: "Income from employment is income derived from relationships having as their object the performance of work, with any qualification, in the employ and under the direction of others, including work at home when it is considered employment according to the rules of labor legislation." Therefore it covers all types of employees, with any qualification, permanent and temporary, full time and part time (horizontal and/or vertical).
Accordingly, the premium is not due to interns, interns, coordinated and continuous collaborators, and VAT holders.
For domestic workers (caregivers and domestic helpers), because the employer is not a tax withholding agent, the premium cannot be paid out in a paycheck.
Constraints to be met
The only constraint to be met is the total income from employment in the previous year, which must not exceed 40,000.00 euros.
The reference is the total income for IRPEF purposes for the previous year, i.e., the 2019 tax year. The income would be the income declared in the 2020 730 form, which, however, has not yet been submitted or filled out by taxpayers; therefore, the amounts indicated in fields "1" and/or "2" of the tax data on page 1 of the Single Tax Certificate will be taken into account.
The Internal Revenue Service clarifies that "only employee income subject to progressive Irpef taxation should be considered and not also that subject to separate 2 taxation or substitute tax," consistent with News Internal Revenue Service No. 28/E dated 06/15/2016.
Workers who had multiple employment relationships with different employers in 2019 (e.g., because they held multiple part-time employment relationships), and who continue to hold multiple employment relationships in 2020, must choose at which employer they want the premium to be recognized, and at these they will take care to declare the total employment income subject to progressive Irpef taxation related to the year 2019.
Workers who had multiple employment relationships in 2019 that followed one another during the year, if they did not request the income adjustment from their current employer in their December paycheck, will take care for this purpose to report to the same employer the total employment income earned in 2019.
Workers who were hired during 2020 and in the workforce in March 2020, must do so by reporting to their employer the employment income received in 2019.
Communications can be made by "Declaration in lieu of Affidavit of Notarization" (pursuant to Article 47 of Presidential Decree No. 445 of December 28, 2000) (a model-form is attached)
In the case of workers who are terminated within the month in which the bonus is paid, it is payable for days worked at the place of employment in March 2020. In the case of persons discharged or with employment terminated in March, the bonus is only due for days worked at the place of employment and will be included in the April paycheck or otherwise by the deadline for the purpose of calculating final entitlements.
Nature of award 100 Euro