3000 euro bonus for employees: what it is and how to get it
They are called fringe benefits, and they are tax breaks that the Italian government has introduced for 2023, with the aim of improving the purchasing power of families, burdened by the weight of inflation. It is important to underline that the decision to grant or not this benefit is up to the employer. But let’s see what this 3000 euro bonus for employees is and how to get it.
What it is, how it works and who is responsible for it
The benefit in question was established through the labor decree (legislative decree no. 48/2023), subsequently converted into law no. 85/2023. Its main innovation is the increase in the exemption limit from ordinary taxation for so-called “compensation in kind.” That is, goods and services provided by employers to employees with dependent children. In 2023 the amount in question was increased from 258.23 euros to 3,000 euros. The measure is very useful especially for household bills. According to circular no. 23/E of the Revenue Agency, the sums paid or reimbursed to workers for the payment of domestic utilities, such as electricity, water and gas, are also included among the benefits exempt from taxation.
But who can benefit from this bonus? The measure is aimed at employees with fiscally dependent children. For them, benefits of up to 3,000 euros received from the employer are exempt from Irpef and the substitute tax on productivity bonuses. To obtain it, it is necessary to declare to the employer the right to receive the bonus by indicating the tax code of the dependent children.
There is no specific form to request it, so employer and employee can agree on the methods best suited to their needs. It is important to underline that if the conditions for the benefit were to cease during the year, for example, if a child was no longer fiscally dependent, the employee must promptly inform the employer who, in this case, will recover the benefit unduly paid in subsequent pay periods.
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