Bonus of 4,645 euros for employees, here's how to request it

Bonus of up to 4,645 euros for employees, what is it and how is it requested? The employee pays Irpef, i.e.
personal income tax, monthly into the pay slip, but at the same time is entitled, again in the pay slip, to a series of deductions not linked to expenses incurred.
We are talking about a maximum bonus which is only due under certain conditions and which therefore depends only on the right to the maximum deductions due for employed work, dependent spouse and dependent child.
Let's see specifically who is entitled to this maximum bonus of 4,645, which in some cases could even have a higher value, how it can be exploited and how it can be requested.
Bonus 4,645 euros, deductions from employment The employee is entitled to pre-established deductions on the income from work he produces which vary based on the overall income.
The formulas for calculating them are different based on the income bracket you fall into and are calculated as follows: for incomes up to 15,000 euros the maximum deduction provided is 1,955 euros; for incomes from 15,000 to 28,000 euros the expected deduction is calculated based on the following formula: 1,910 + 1,190 x [(28,000 – total income): 13,000]; for incomes between 28,000 and 50,000 euros the deduction due is calculated on the basis of the following formula: 1,910 x (50,000 – total income): 22,000.
Taking some practical examples, the deduction due for 27,000 euros of total income is equal to 1,910 euros of which 1,190 euros are needed multiplied by the quotient of the difference between 28,000 and the total income (in this case 27,000) divided by 13,000, or 2,825 euros of deductions .
The maximum benefit, in any case, is reached for incomes up to 15,000 since in this case the deduction due for employed work amounts to 1,955 euros to which 1,200 euros of supplementary treatment must be added for a total amount of 3,155 euros.
For incomes of 35,000 euros, the deductions from work due are equal to 1910 multiplied by the quotient of the difference between 28,000 and the total income (in this case 27,000) divided by 22,000, or 2,505 euros of deductions.
read also Employee deductions for 2024, how the calculation changes Deduction for dependent children in the 4,645 euro bonus.
Dependent children are also entitled to a deduction, but only if they have reached the age of 21, given that before this age they are among the beneficiaries of the single allowance for dependent children.
The deduction is only valid if the child is, in fact, fiscally dependent and has income: within 4,000 euros if he has not reached the age of 24; within 2840.51 for children aged 24 and over.
The deduction due for dependent children is calculated as follows: 950 x (95,000 – total income): 95,000.
Even if the theoretical deduction for the first child is 950 euros, it must also be considered that this amount would be due for incomes up to 5,000 euros, but in this case you fall into total tax insufficiency and the deduction is not due.
As can be easily understood, the maximum deduction is available to those with lower incomes.
For those with incomes of 15,000 euros, for example, the deduction due for the first dependent child is 800 euros.
However, if we consider those with a lower income we can see how the deduction increases.
For incomes of 10,000 euros the deduction due is equal to 850 euros, but in this case there is no fiscal capacity to be able to fully benefit from the visa deduction that the tax net of employee deductions is only 420 euros.
For completeness of information it should also be said that in the presence of multiple children who contribute to the deduction, the amount of 95,000 euros is increased by 15,000 for each child beyond the first.
Deduction for dependent spouse For the dependent spouse, who therefore has an income of less than 2,840.51 euros, a deduction is due which is equal to: up to 15,000 euros it is equal to 800 – (110 x total income): 15,000; between 15,000 and 40,000 euros of income, the deduction is 690 euros, to which are added: 10 euros between 29,000 and 29,199; 20 euros between 29,200 and 34,699; 30 euros between 34,700 and 34,999; 20 euros between 35,000 and 35,099; 10 euros between 35,100 and 35,199.
between 40,000 and 80,000 euros of income, the deduction is calculated according to the following formula: 690 × [(80,000 – total income)/40,000].
Even in this case, the largest deduction always goes to those with higher incomes.
Taking into consideration a worker with an income of 15,000 (which is the one for which the maximum deduction is due for employment and dependent children), the deduction for the dependent spouse is equal to 690 euros.
For those with incomes of 10,000 euros, as already happens for the deduction for dependent children, despite the highest deduction due (720 euros) there is no fiscal capacity to benefit from it.
read also Spouse deduction in form 730 2024, when husband or wife are considered dependent Bonus of 4,645 euros, how is it obtained? A worker who has an income of 15,000 euros and has a dependent child over 21 years of age and a dependent spouse, what benefit will he be entitled to? In 2024 he will be entitled to: 1,955 euros of employee deduction; 690 euros of deductions for a dependent spouse; 800 euros of deductions per dependent child.
The total deductions due would have an amount equal to 3,445 euros to which then add the supplementary treatment of 1,200 euros per year for a total of 4,645 euros per year.
How do you get this benefit? It can be requested directly from the employer by presenting the tax deductions sheet in which to request the deductions from employment and those for spouse and dependent children and, again in the same form, you can also request the supplementary treatment for a monthly total of approximately 387 euros per month.
Alternatively, however, you can request not to have this amount in your pay slip and receive as an adjustment, at the time of 730, the entire amount due of 4,645 euros.