News n.48/2022
Subject: Additional beneficiaries of the allowance One-time payment 150 euros and specifics for private sector employees
The National Institute of Social Security recently published a circular on the additional categories of potential beneficiaries of the 150-euro Una Tantum allowance referred to in Decree-Law No. 144 of Sept. 23, 2022; it also published a message providing clarifications on the Una Tantum allowance granted to employees in the private sector.
(a) Further clarification on the allowance One-time allowance 150 euros to employees in the private sector
In message No. 4159 of Nov. 17, 2022 Inps provided some clarifications on the one-time allowance of 150 euros provided for employees by Article 18 of Decree-Law No. 144 of Sept. 23, 2022, converted, with amendments, into Law No. of November 2022.
In this message, which follows Circular No. 116/2022, it is clarified that, in agreement with the Ministry of Labor and Social Policy, the taxable remuneration of the November 2022 accrual is to be considered net of the 13th month's pay, or accruals thereof.
An employee holding more than one employment relationship (including part-time) will have to submit the declaration required by law to only one employer who will pay the allowance, and the verification of the taxable salary, which must not exceed the amount of 1,538 euros, is to be carried out in relation to the individual employment relationship for which the declaration is made.