2,500 euro bonus, how to find out if it is due from the Single Certification

The employer acts as a withholding tax agent in favor of the employee, withholding from the monthly paycheck the Irpef due calculated using the rates established based on the reference brackets, net of deductions.
In this regard, there are two deductions considered by the employer: those for employee income to which are added those for spouse, children and other dependent family members.
However, while in the first case the withholding agent does not need particular information to apply the deductions due, in the second the employee has the obligation to communicate the data of dependent family members to the company.
For those who forget this step, therefore, the deductions in question are not recognized monthly and those who are not particularly familiar with understanding the pay slip may not even realize it.
And it must be said that this could be a considerable value: 2,500 euros is the sum of what can be due to a spouse, a child and another dependent family member, but the amount varies depending on the circumstances (and can be both lower and more high).
In this regard, it is important to underline that if the "bonus" for dependent family members has not been received on the pay slip, there is still the possibility of recovering it: in fact, during the 2024 tax return, the sums due but not recognized will be recovered (referring to the 2023 tax period).
So let's see how much bonus is due to dependent family members, as well as how to find out in a few minutes whether what is rightfully due has already been paid in the paycheck or whether it needs to be recovered from the tax return (and possibly how to do it).
How much deductions are due for dependent family members Dependent family members are those who have a total income that in the tax year does not exceed 2,840.51 euros.
The limit, for children under 24 only, is increased to 4,000 euros, but we remember that in any case the deduction is only available to those who have turned 21 (and no longer receive the single allowance).
The maximum value of deductions for dependent family members is equal to: 800 euros for the spouse; 950 euros for dependent children between 21 and 25 years old; 750 euros for other family members, such as parents, brothers and sisters.
2,500 euros in total, an amount that can also increase in the presence of more children or for example when the worker is dependent on both parents.
It is important to underline, however, that the aforementioned amounts are only the maximum value that can be obtained for each family member.
In fact, there is a formula that reduces the amount of the deduction due based on the overall income.
For example, in the case of the spouse the value is equal to: 800 euros, of which the value is decreased by the product between 110 euros and the difference between the total income and 15,000.00 euros; if, however, the total income is between 15,000.00 euros and 40,000.00 euros, the amount of the deduction is 690.00 euros; finally, for incomes between 40,000 euros and 80,000 euros, the deduction is 690 euros for the part corresponding to the ratio between 80,000 euros – less the total income – and 40,000 euros.
But there may also be surcharges, as you can learn more about in our dedicated article.
read also Dependent family members in the 730/2024 form: who they are, income limits and deductions How to find out if deductions for dependent family members have been applied to the pay slip As anticipated, it is the employee who has to communicate to the company (the methods change based on the workplace) that for that tax period you want to benefit from deductions for dependent family members by providing at least the person's tax code and family relationship.
For example, public employees must communicate via Noipa, while in the private sector communication is usually more informal (through a form prepared by the employer).
Without communication it is likely that the deductions will not be applied to the pay slip, information that is easy to recover from the 2024 Single Certification which is being delivered by the employer in recent days.
More precisely, it is in point 362 on page 2 that the deductions for dependent family members applied on the pay slip are indicated.
How not to lose deductions for dependent family members If the amount is zero or lower than expected, you don't have to worry because when filing your tax return it is possible to recover the deductions for dependent family members not taken.
The important thing is to indicate all the family members involved in the appropriate form specifying the tax code, the family relationship and the monthly payments for 2023 in which they were dependent.
The Revenue Agency will calculate the amount due by subtracting any amount already received in the pay slip, thus arranging for the refund to be made to the pay slip or directly to the taxpayer's current account (depending on whether or not the withholding agent has been indicated ).
However, remember that the amount due cannot exceed the Irpef capacity (point 21 of the Single Certification).
Therefore, if the calculation of deductions for dependent family members amounts to 2,500 euros but the Irpef capacity is just 1,000 euros, this will be the amount refunded.