Renzi’s ex bonus reconciliations in tax returns also available for retirees, but only in this case

Pensioners and the Irpef Bonus: How to Request Adjustment in the 730 Form

In a specific case, even pensioners can request the adjustment of the former Irpef bonus in the 2023 tax return.
The integrative treatment replaced the former Renzi bonus several years ago and in 2023 it was granted to employed workers with income up to 15,000 euros.
Furthermore, the integrative treatment is still recognized for incomes between 15,000 and 28,000 euros provided that there are higher deductions than the tax due.

It should be noted that since its first introduction as the Renzi bonus, it was only intended for employed workers.
This remained the case even when it transformed into the integrative treatment (or 100 euro bonus in the paycheck), but the benefit was never extended to pensioners.

However, in a specific scenario, new retirees can request the adjustment of the 2023 Irpef bonus in the 2024 tax return.
Let’s delve into this particular case.

Pensioners Excluded from the Irpef Bonus

The Irpef bonus amounts to 1,200 euros annually for incomes not exceeding 15,000 euros, decreasing for higher incomes that fall within that bracket.
Although pensioners are not entitled to receive the Irpef bonus under the new integrative treatment, reserved only for those with dependent work incomes, excluding pensions.

Pensioners can only be eligible for an adjustment in the 2023 tax return under specific circumstances.
Let’s understand when this applies.

Adjustment of the Irpef Bonus for New Pensioners

It is important to note that this adjustment can only involve those who accessed their pension in 2023 after having worked in a subordinate position for some months during the year.

In this scenario, if the new retiree had chosen not to receive the bonus in their paycheck for the months of dependent work but to have it adjusted in the tax return, they can claim the unpaid amount for the months worked by submitting the 2024 tax return.

For example, a worker nearing retirement chooses at the beginning of the year, through the deduction form, to only apply for the benefit during the adjustment.

Later in the year, they apply for retirement, stop working, and enter retirement.
If the employer does not adjust the Irpef bonus in the final paycheck, the new retiree can claim the due amounts, if their income from dependent work in the previous year allows it, in this year’s tax return.
However, this is limited to the months where actual dependent work was performed.

This situation also applies to a pensioner who worked as an employee within the 15,000 euro threshold.
Pension income is not considered in calculating the maximum income threshold of 15,000 euros (or 28,000 euros).
Article 1, paragraph 2 of Legislative Decree no.
3 of 2020 states that all types of pensions are not considered for the recognition of the integrative treatment.
This means that a pensioner who also works in a dependent position is entitled to the 100 euro bonus.