Factsheet for measure
IT-2023-1/3080
–
Updated
– measures in Italy
One-off bonus for employees
Bonus una-tantum per i dipendenti
Background information
This measure is part of the Budget Law 2023, also called Law No. 197/2022. The Budget Law 2023 provides for many measures to contrast high energy costs and high prices. The measure was introduced to compensate for the non-payment of the deferral in renewing labour contracts, i.e. the contribution introduced by law in 1993 for the period between the expiry of a collective agreement (NCBA) and its renewal.
Content of measure
The allowance for public employees is 1.5% of gross salary. Beneficiaries of this measure are civil servants working in central administrations (i.e. the various ministries, tax agencies, non-economic entities such as INPS, INAIL and schools). As far as non-central public administrations are concerned, the bonus will be paid from their respective budgets.
The bonus will be paid in 13 monthly payments, directly in the pay slip, throughout 2023. It is clear that since the bonus is paid on a percentage of the salary, it will benefit higher incomes. Approximately €1 billion has been allocated to support this measure.
Updates
The following updates to this measure have been made after it came into effect.
|
09 August 2024
|
Decree 113/2024 of 9 August introduces a one-off "Christmas Bonus" for eligible employees. The benefit provides up to €100 (proportionally reduced for partial-year employment) and applies to workers meeting three concurrent criteria: annual gross income below €28,000 (excluding primary residence), having a dependent spouse and at least one dependent child (including single-parent families), and being subject to income tax.
The tax-exempt bonus must be requested by eligible employees, with eligibility verified during annual tax reconciliation. Any undue payments will be recovered by the employer. The measure's cost of €100.3 million is partially funded through reductions in family allowance allocations and structural economic policy funds.
|
Use of measure
No data available.
Target groups
Actors and funding
|
Actors
|
Funding
|
National government
|
National funds
|
Social partners
Social partners' role in
designing the measure
and form of involvement:
|
Trade unions
|
Employers' organisations
|
|
Role
|
Unknown
|
Unknown
|
|
Form
|
Not applicable
|
Not applicable
|
Social partners' role in the
implementation, monitoring and assessment phase:
-
Unknown
-
Main level of involvement: N/A
Involvement
No data about the involvement.
Views and reactions
CISL (Italian Confederation of Workers' Trade Unions) analyses that whilst the "Christmas Bonus" measure is positive in principle, the requirement for all three eligibility criteria to be met simultaneously significantly restricts the number of beneficiaries and, consequently, the cost of the intervention. The tax capacity requirement particularly affects lower-income workers, who often face significant economic hardship.
Sectors and occupations
-
This case is sector-specific (only public sector)
-
|
Economic area
|
Sector (NACE level 2)
|
|
O - Public Administration And Defence; Compulsory Social Security
|
O84 Public administration and defence; compulsory social security
|
This case is not occupation-specific.
Sources
-
30 November 2022: Stipendi PA: arriva il bonus "una tantum" che non compensa il caro vita
(finanza.lastampa.it)
-
07 December 2022: Bonus dipendenti pubblici, cos’è l’indennità una tantum prevista dalla Legge di Bilancio 2023
(www.informazionefiscale.it)
-
14 October 2024: One-off allowance for employees (Christmas Bonus). Cisl's observations
(www.cisl.it)
