Will there be a 100 euro bonus in the pay packet in May?
*** Will there be a 100 euro bonus in the pay packet in May? According to latest news today 31 May the bonus 100 euros in May, or the prize for those who worked during the lockdown, it has not been extended for the months of April and May.
In the final text of the Relaunch decree published in the Official Gazette, the extension of the 100 euro bonus there is not.
It also seems very difficult that it can be included in the text during the passage to the Senate and the Chamber or subsequently in the conversion of the decree into law.
The premium currently therefore only covers the month of March and was paid on the April paycheck.
As soon as we have official news about it we will update you.
Bonus 100 euros in paycheck:
Based on the provisions of the new Cura Italia decree approved, signed and already published in the Official Gazette, a special Irpef bonus has been reserved to be credited directly to the April paycheck, for some workers.
The bonus 100 euro it is up to all workers that I am forced to continue working in March despite ragingCoronavirus epidemic.
Therefore, in order to meet the production needs of companies and of Italy as a whole, the employees who continued to carry out their work on site in March, the government offers them a small contribution: 100 euros more salary.
In light of this important novelty introduced decree-Law 18/2020 of 17 March and of the Resolution 18 / E of April 9, 2020 Revenue Agency let’s go see the bonus 100 euro work what it is and how it works, to whom it belongs, to which workers, how to get it.
For all the latest news on the 2020 Relaunch decree, please refer to our in-depth article.
What is the 100 euro paycheck bonus?
What is the 100 euro bonus in the paycheck? The new bonus 100 euros in April paycheck it is a new economic aid, a contribution established by the Conte Government with the Cura Italia decree, in recognition of the work done by millions of Italians who, although in full emergency Covid-19, have continued to work.
The bonus 100 euro therefore consists in disbursing directly in paycheck, a sum equal to 100 euros net for all workers who continued to work in March.
Based on the provisions of theArticle 63 of the Cura Italia decree (dl 18/2020):
“to holders of income from employment, who have a total income from employment of the previous year of an amount not exceeding € 40 thousand, a bonus is due, for the month of March 2020, which does not contribute to the formation of income, equal to 100 euro to be compared to the number of working days carried out at one’s place of work in the aforementioned month “.
But how exactly does it work and who is entitled to the 100 euro bonus in the Dl Cura Italia? What are the requirements to obtain it and what must be done, is it necessary to submit a specific application or is it automatic? Let’s answer all these questions in detail in the next paragraphs dedicated to the 100 euro bonus in the pay packet.
100 euro bonus in paycheck how does it work and who is up to it?
Bonus 100 euros in paycheck how it works: to understand how the new 100 euro financial aid works and how to calculate it, you need to read thearticle 63 of the Cura Italia decree published in the Official Gazette among the “Tax measures to support the liquidity of households and businesses” (Title IV).
In practice here it is how the 100 euro bonus in paycheck works and who is up to it:
According to the provisions of the provision, the 100 euro bonus is due to holders of employee income referred to in art. 49, co. 1, of the Presidential Decree n. 917/1986 (Tuir). Employee work is understood to mean “those deriving from relationships concerning the performance of work, with any qualification, employed and under the direction of others, including home work when it is considered dependent work according to the rules of the labor legislation “.
in the 40 thousand euros gross of maximum income provided for the right to the 100 euro bonus, only “dependent income subject to progressive IRPEF taxation is included and not also that subject to separate taxation or substitute tax”. So any result bonus (to which the substitute tax is applied) is not relevant for the purpose of the income cap.
The maximum amount of 100 euros in the bonus must be compared to the number of days of actual work carried out in the month of March in one’s own workplace, as they are unable to apply smart working.
Bonus requirements 100 euros in paycheck: the decree-law does not foresee particular requirements to be entitled to the 100 euro bonus. The only requisite we are talking about concerns the limit of total employee income from the previous year in which the worker must fall, namely: having a income less than 40,000 euros.
Bonus 100 euros when it is due:
When is the 100 euro bonus due? The bonus is a one-off bonus, for the moment the Cura Italia decree has only provided for the month of March 2020.
In addition, the 100 euro bonus is not for all workers but only for those who continued to work despite the Coronavirus emergency that is hitting Italy. The bonus is also due to the worker who is in external service to customers or away from or to other offices of the company or group other than their own. However, it is not up to those in smart working.
In addition to this, it should also be remembered that the 100 euros are the maximum bonus for those who have worked the whole month, so it must be re-measured and proportioned to the days that you worked in your workplace in March.
It is also important to say that the 100 euro bonus does not contribute to the formation of employee income, so it is tax-free as the autonomous bonus and 600 VAT numbers provided for by Cura Italia.
Bonus calculation 100 euro:
To calculate the amount of the € 100 bonus that is due to the worker, the ratio between the hours actually worked in the month and the hours that can be worked as contractually provided must be taken into account.
In base nalla Resolution 18 / E of April 9, 2020 Revenue Agency:
The prize is not up to for the days when the worker has not carried out his work at the workplace, as he has carried out his work in telework or smart working, or has been absent for any other reason (holidays, illness, paid leave or unpaid, leave, etc.).
“A worker, as a result of his contract, works from Monday to Friday, therefore, for the month of March he would have had to work 22 days (” workable days “). Let’s assume that the worker enjoyed 9 vacation days from 9 to 13 March and from 16 to 19 March, while on 30 and 31 March he worked in smart working.For the purposes of calculating the bonus due, it must therefore be taken into account that the subject worked at his workplace 11 days out of 22 expected.
The worker will therefore be entitled to 11/22 of 100, that is to say € 50 “.
“A worker, as a result of his contract, works from Monday to Friday. In this hypothesis, although for a number of hours less than ordinary working hours, there are 22 working days for the month of March.
Suppose that the worker worked at his workplace for half the expected period (11 days), he will be entitled to the amount of € 50 “.
Taking into account the ratio of the provision in question and the amount in question, it is believed that the 100 euro premium is due to the worker if he has performed his job in presence on all the days provided for by the contract, regardless of whether in full time or part time.
Even if the worker has a part-time contract, for the purposes of calculating the quantity that can be disbursed, the report must take into account the days actually worked at the workplace and those that can be worked.
Bonus also for those who lost their jobs in March: the ratio of the law, explains the Revenue Agency, “pursues the objective of providing refreshment to employees who continued to work in March without being able to adopt agile or remote work as a preventive measure”, therefore the award is also recognized “to those who have worked on business trips to customers or on missions or at company secondary offices”.
Bonus 100 euro in paycheck how to request it?
Is there a question to ask to get the 100 euro bonus? No, the 100 euro bonus is directly credited by the employer to the April paycheck.
As required by Cura Italia, tax substitutes – i.e. employers – must automatically recognize the economic contribution starting from the remuneration paid in April and in any case within the deadline for carrying out the end adjustment transactions year.
As per specifications in paragraph 3 of art. 63 of Legislative Decree 18/2020, employers advance the 100 euro bonus in the pay packet and then recover it in compensation.
Bonus 100 euro tax credit:
The Revenue Agency explained how to recover the 100 euro premium referred to in Article 17 of Legislative Decree no. 241 of 1997, without the prior transmission of the declaration from which the relative credit emerged.
The instructions were given by the Revenue Agency in resolution no. 17 / E of March 31, 2020 published in order to allow tax substitutes to recover the 100 euro bonus paid to employees in compensation. The circular also establishes the tax codes to be indicated in the Tax Authorities section of the F24 and F24 “Public Entities” (F24 EP) models. The F24 models must be presented through the telematic services.
It is also recalled that the recovery of the tax credit by the employer it happens exclusively in compensation, through the use of the Agency’s telematic services, as clarified with resolution no. 110 / E of 31 December 2019 and is not subject to the other limits or constraints envisaged for use in compensation for tax credits.
Tax credit bonus 100 euro Tribute codes:
The denomination is “Recovery by substitute taxpayers of the premium paid pursuant to Article 63 of Decree-Law no. 18 of 2020 “.