Taxable income or contributory: Which one to consider for the 100 euro bonus?

Understanding the Eligibility for the €100 Bonus in Payslip

When it comes to determining whether one is entitled to the €100 bonus in the payslip, the question arises: should we look at the fiscal taxable amount or the contributory/pensionable one? For those not familiar with the matter, understanding which amount to keep an eye on to assess whether one is eligible for this supplementary treatment is not so simple.
There are too many “dark” items in the payslip that workers, month after month, read without really knowing what they refer to.

Income Ranges and Eligibility Criteria

In 2024, the €100 supplementary treatment is granted to those with incomes between €8,174 and €15,000.
For individuals earning between €15,000 and €28,000, the €100 bonus is only recognized if the applicable deductions exceed the tax due.
This seemingly straightforward definition raises many doubts, especially because two types of income can be found in the payslip: fiscal taxable and contributory/pensionable income.

Differences Between Fiscal and Contributory Income

Contributory (or pensionable) income is the amount on which INPS contributions are calculated and consists of all items listed in the body of the payslip.
Elements such as sick pay or maternity leave, which are paid by INPS and do not require contributions, are not included in the pensionable income.

Fiscal taxable income is the portion of income on which taxes are due, representing the sum included in the overall income subject to personal income tax (IRPEF).
This includes earnings from dependent or similar work paid each pay period, comprising all cash compensation received.
The fiscal taxable income equals the pensionable income minus the INPS contributions due.

Which Income Determines Eligibility for the €100 Bonus?

When it comes to determining eligibility for the €100 bonus in the payslip, it is the fiscal taxable income – the amount on which taxes are paid and calculated on net income after deducting the pension contributions owed by the employee – that counts.

It is important to note that the income from the previous year is not the reference point: the income for 2023, reported on the tax statement received in March 2024, determines the eligibility for the €100 monthly bonus from the previous year.
For 2024, the income that the employer presumes will be received is what will establish entitlement to the supplementary treatment.
Even if the bonus is not granted, additional tax deductions for the employment will still apply.