bonus economico

Renzi bonus on the pay slip, what income is calculated?

Renzi bonus on the pay slip, which incomes weigh on the calculation of the entitlement? We know that the supplementary treatment of 100 euros on the paycheck is recognized to employees with annual incomes of up to 15,000 euros and, only if the deduction due is higher than the tax due, also to those with incomes between 15,000 and 28,000 .
In addition to income from employment, however, what other income must be taken into account to know if you are entitled to the benefit? It is not always clear whether, in fact, it is only the income produced through employment that counts or whether any other income received by the worker must also be added to these.
The risk, obviously, is that of receiving the supplementary treatment on your paycheck and finding yourself in the unpleasant situation of having to pay it back at the time of the adjustment.
Let's see, therefore, on which incomes to count for the right.
Renzi 2023 bonus of 100 euros in the paycheck, what is it? The supplementary treatment, or former Renzi bonus, which in 2023 is equal to the recognition of 100 euros in the paycheck, pursuant to the provisions of law decree number 3 of 2020 which contains measures aimed at reducing the tax burden on employees.
The intervention in question, modified by Law 234 of 30 December 2021, is in force for: total incomes up to 15,000 euros; total incomes between 15,000 and 28,000 euros provided that the sum of the deductions is greater than the gross tax due (within the limit of 1,200 euros per year, but determined in an amount equal to the difference between the sum of the deductions and the gross tax due) .
The main problem for those who benefit from this benefit is being able to determine the total income that must be taken into account for the right.
read also Is the Renzi 2024 bonus due with the pension? Renzi Bonus 2023, which incomes should be considered? Article 1, paragraph 1 of Legislative Decree 3/2020 expressly provides that: Pending a review of the income support instruments, if the gross tax determined on the income referred to in articles 49, with the exclusion of those indicated in the paragraph 2, letter a), and 50, paragraph 1, letters a), b), c), c-bis), d), h-bis) and l), of the consolidated text on income taxes, pursuant to the decree of President of the Republic 22 December 1986, n.
917, is of an amount higher than that of the deduction due pursuant to article 13, paragraph 1, of the aforementioned consolidated law, a sum is recognized as supplementary treatment, which does not contribute to the formation of the income, of an amount equal to 600 euros for the year 2020 and 1,200 euros starting from the year 2021, if the total income does not exceed 15,000 euros.
Which incomes should be considered for determining the gross tax (and the right to the Renzi bonus) and which ones are excluded? The incomes listed in article 49 of the TUIR, paragraph 2 letter a) and those listed in article 50, paragraph 1, letters a), b), c), c-bis), d), h- are excluded from the calculation.
bis) and l), i.e.: pension income of all kinds and allowances equivalent to them; compensation of worker members of cooperatives (production, service, agricultural and small-scale fishing); allowances and compensation received from third parties by employees for tasks carried out in relation to this capacity, with the exception of those which by contractual clause must be paid to the employer and those which by law must be paid to the State; compensation received for a scholarship, allowance or prize for study or professional training (provided that the person receiving it is not bound by an employment contract to the person providing it); compensation received by administrator, auditor or auditor of companies, associations and other bodies with or without legal personality, collaboration with newspapers, magazines, encyclopedias and the like, participation in colleges and commissions; compensation received for collaboration relationships for activities carried out without subordination with periodic remuneration established provided that the sums do not fall within those relating to the performance of employed or self-employed work; the salaries of priests; income from supplementary pensions; the compensation received by individuals engaged in socially useful work in compliance with specific regulatory provisions.
read also How much do I have to earn to be entitled to the 100 euro paycheck bonus

Author: A.W.M.

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