Below are the 2024 Christmas Bonus FAQs reported by NoiPA:
1. How much must my total income for the year 2024 be for the
bonus?
To be entitled to the bonus, the applicant worker must have a total income of no more than €28,000 for the year 2024, without prejudice to the presence of the spouse and at least one dependent child or at least one dependent child in the absence of the another person. parent.
Holders of income assimilated to employment cannot be beneficiaries of the bonus (Art. 50 TUIR).
2. Is the payment of the bonus automatic?
The employer does not pay the bonus automatically. Workers must make an express request to the withholding agent, according to the methods indicated by the withholding agent. In case of failure to submit the application, it will be possible to benefit from the bonus through the tax return in 2025.
3. How can I request the bonus?
To facilitate the submission of requests, for public sector workers, whose salaries are managed by NoiPa, a special self-service function has been established in the personal area of the Administrator, in the “Services” menu under the “Salaries” area.
5. When can I claim the bonus?
For public sector workers only whose salaries are managed by NoiPa, the deadline for submitting an application will expire at 12:00 on Friday 22 November 2024. (For workers in the Healthcare sector, please see CC n.8)
6. What if I don’t claim the bonus by November 22, 2024?
After November 22, 2024, the allowance - where applicable - will be recognized exclusively in the tax return relating to the tax year 2024, which is to be submitted in the year 2025.
7. When will the bonus be paid?
The bonus will be paid on the December 2024 pay slip, together with the thirteenth month’s salary.
8. I am an employee of a healthcare company present in the NoiPA Sanità system. How do I get the bonus?
Employees of healthcare companies or hospitals present in the NoiPA system will not use the self-service system, but will have to submit a specific declaration to their employer no later than 11/27, according to the instructions provided by each healthcare company health.
These workers must also certify in writing that they meet the requirements established by law, as specified at the beginning of this FAQ.
The payment will be made on the payslip for the 13th month of salary.
9. I have a specified employment contract during the year 2024. Am I entitled to the bonus in full?
No, the allowance relates to the working period in the tax year 2024. For the purposes of calculating the
10. I stopped working during 2024. Am I entitled to the benefit?
The employee who terminated the employment relationship during 2024 may benefit from the allowance directly in the tax return relating to the tax year 2024, subject to the fulfillment of the substantive requirements.
11. Does the bonus increase total income?
The allowance does not contribute to the formation of the total income for the purposes of IRPEF.
12. I am an employee with dependent children and living with the other parent. Can I take advantage of the bonus?
The bonus is only available to workers with a fiscal spouse or in the case of a single parent family.
13. What do you mean by a “single parent” family unit?
A “single-parent” family unit exists if the applicant worker, without prejudice to the requirement to have a dependent child for tax purposes, is in one of the following hypotheses:
• if the other parent is dead;
• the other parent did not recognize the child born out of wedlock;
• the child (recipient of the bonus) was adopted or fostered by a single parent or
affiliated with a single parent (recipient of the bonus).
14. I am an employee with an income of less than 28,000 euros, I have a dependent child, I am legally and effectively separated from the father of my child but in reality I live with someone: can I benefit from the bonus?
If the child is not recognized by the other parent, the bonus is due.
If the child is recognized by the other parent, the bonus is NOT due.
15. Can I claim the bonus if I am in a same-sex civil partnership?
Yes, as long as the other substantial requirements are met.
16. I am an employee, I meet all the requirements specified in the law to request the bonus and I receive the single allowance and the universal allowance for dependent children under 21 years of age. Can I request the bonus?
Yes, the use of the individual allowance and the universal allowance for dependent children does not prevent the use of the Christmas bonus.
17. I have a fixed-term employment contract, can I take advantage of the benefit?
Yes, for the purposes of receiving the bonus you need to have income from employment during the year 2024, regardless of the contractual nature of the employment relationship (for example employment on a fixed or permanent term).
18. Does a part-time employment contract reduce the bonus?
No reduction in the bonus is expected when there are certain methods of reporting working hours.
19. I have multiple employee contracts. How is the number of days for which the bonus is due calculated?
In the case of multiple employee incomes, the days included in concurrent periods must be counted only once.
However, in the case of a succession of multiple employment contracts over time, the last employer will pay the bonus for the share related to the last employment relationship. Any gains and/or additions will be made when filing your tax return.
20. What if I don’t get the bonus even though I qualify?
If the worker has not received the bonus, despite being entitled to the allowance, from the withholding agent, he or she can benefit from it in the tax return relating to the tax year 2024, which is to be submitted in the year 2025.
21. What if the bonus, which has already been recognized together with the 13th month’s salary, is not due?
In the case of public sector workers, whose salary is managed by NoiPa, if the allowance is not due or due to
22. I made a mistake in submitting an application and need to submit a new one. How can I do it?
To submit a new application it is necessary to cancel the previous one by clicking on the ”trash” icon. Please note that an application cannot be modified, only canceled and resubmitted.
to. Can short and casual reps claim the bonus?
Yes, even short-term and part-time teachers can request the bonus, if they meet the conditions set out in art. 2-bis of Legislative Decree 113/2024. In this regard, we also take note of the indicators reported in Circular no. 19/E on 10/10/2024.
b. How much will the bonus be payable to short-term and casual substitute teachers?
The bonus will be based on the days of service giving rise to the right to pay.
c. What if the bonus is not due or is due to a lesser extent?
If the allowance already paid by the withholding agent to the short-term and casual representative is not subsequently due or due to a lesser extent, the relevant amount will be recovered when the 2025 tax return relating to the 2024 tax year is filed.
This provision is not valid for substitute contract holders until the end of the annual teaching and representation activities, for which the recovery will be made during the tax adjustment (see CC n. 21).
d. I am a short-term substitute teacher and I applied for the bonus within the deadline indicated by NoiPA. When will I get the bonus?
If a pay slip is issued in December 2024, the allowance will be paid on that date.
And. I am a short-term and casual substitute teacher and I did not apply for the bonus within the specified deadline
from NoiPA. Can I still get the bonus?
Yes, in this case it is possible to take advantage of the allowance in the tax return for the tax year
2024, to be presented in 2025.
f. I am a short term and occasional substitute teacher, I applied for the bonus within the deadline shown by NoiPA, but my contract is still not visible within the NoiPA system. Can I still get the bonus?
The payout of the bonus in December is dependent on the existence of a system contract and the existence of an issue in the same month. Therefore, if for any reason the contract has not yet been received in the system or there is no issue in December, it will be possible to benefit from the allowance exclusively when the tax return for the tax year 2024 being filed, to be presented in 2025.
Entative is not correct or is under-calculated, the employee can claim the correct amount in their tax return for the tax year 2024, which will be filed in 2025. The employee must ensure they meet all eligibility criteria and provide any necessary documentation when submitting the tax return to rectify the situation.
It’s essential for all employees, including short-term and casual workers, to keep records of their employment days and any communications regarding their bonus claims, as this will be crucial for both the application process and any future clarifications needed when reconciling their tax returns.
If there are further questions or the process needs additional clarification, reaching out to the HR department or the designated withholding agent can provide tailored assistance based on individual circumstances.