Paycheck bonus for workers in bars, restaurants and tourism, instructions for 2024

With circular 5/E of 7 March, the Revenue Agency confirmed also for 2024 (but not for the whole year) the special supplementary treatment due to workers in food and drink administration establishments, as well as for those of the tourism, hospitality and spa sector.
In short, a paycheck bonus that can be enjoyed by bartenders, waiters, cooks and all those workers employed in the aforementioned sectors, introduced as early as 2023 and confirmed, albeit only for the first half of the year, for 2024.
In this regard, let's see what the bonus in question provides, by how much it increases the amount of the paycheck, as well as whether the worker must specifically request it from the company or whether it is paid automatically.
Who is entitled to it As anticipated, the bonus is available to all those workers employed in food and drink establishments, as well as in the tourism, hospitality and spa sectors.
Examples of this are: bartenders, barmen and bartenders; waiters; cooks; receptionist and front desk; maintenance workers; entertainment workers; cleaners; sports instructors; swimmer rescue workers.
The only condition for being entitled to the bonus, in addition to obviously being employed in the periods in which it is recognised, is not having earned more than 40 thousand euros (considering only income from employment) during the year 2023.
It is important to specify that the right to the bonus does not depend on the type of contract.
In fact, it is up to both workers with permanent and fixed-term contracts, including seasonal workers, as well as those on apprenticeships or hired on a supply contract.
What you are entitled to The supplementary treatment was introduced to support the tourism, hospitality and spa sectors, with the aim of guaranteeing employment stability and making up for the exceptional lack of job supply.
In this regard, only for the period from 1 January to 30 June 2024 (which effectively excludes all seasonal workers employed in the summer period), a salary increase is recognized calculated on night shifts (i.e.
the at least 7 consecutive hours including the interval between midnight and 5 am) and on overtime hours worked on public holidays.
As regards overtime work, this means work performed beyond normal working hours as established by article 3 of Legislative Decree no.
66 of 2003, which sets the weekly threshold of 40 hours with the possibility for collective agreements to reduce it to recognize more favorable treatment for the employee.
Of these compensations (the gross value is considered) an additional 15% is recognized: for example, if during the month between night and public holiday overtime an allowance of 300 euros gross is due on the pay slip, a bonus of 45 euros will be added.
And it is worth underlining that the supplementary treatment does not contribute to the formation of income: it is not taxed nor subject to the payment of social security and welfare contributions.
The amount due must therefore be considered net.
Request to the employer The bonus in question is entirely paid for by public finances; the employer advances it in the pay slip, but will subsequently recover the entire amount paid as tax compensation.
There is no real procedure for requesting it, however – as specified by the Revenue Agency with circular 5/E of 2024 which you find attached – it is mandatory for employees to present the employer with a self-certification form with who declares that in 2023 he received a gross income of less than 40 thousand euros (which as we have seen above represents the essential condition for being entitled to the bonus).