From 1 January 2024 the new Irpef rates come into force which provide for the merging of the first and second brackets of income under the single rate of 23%. It's not just the amount of taxes that will change next year. The equalization of employee deductions with pension deductions has also been envisaged.
From next year the deductions due to employed workers will go from 1,880 euros to 1,955 euros, currently foreseen only for those receiving pension income. This change also affects the no tax area of employees which goes from the current 8,174 euros to 8,500 euros (i.e. the income for which a tax equal to the deductions due is due).
This is a change that also impacts the former Renzi bonus: for incomes up to 15,000 euros it is only provided if the tax due is higher than the deductions due (it is only available to those with fiscal capacity). In order not to vary the number of beneficiaries of the supplementary treatment, a change has been made to the calculation system for the entitlement of the 100 euro bonus on the pay slip.
The general rule for law remains the same, but with a small change. Those with incomes up to 15,000 euros are entitled to the bonus when the tax due is higher than the deductions due (which for 2024 are equal to 1,955 euros) from which the amount of 75 euros must be subtracted, in relation to the actual days of work . Thus the deduction on which the bonus entitlement is calculated returns to an amount of 1,880 euros. The variation ensures that, despite the new Irpef rates and the increase in deductions, the group of beneficiaries of the former Renzi bonus remains unchanged, avoiding the concrete risk that those in the income range between 8,174 euros and 8,500 euros (which from next year will be without tax capacity) will you find yourself having a pay slip with an amount deducted by 100 euros.
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