100 euro bonus for employees: further clarification

With resolution no. 18/E of April 9, 2020, the Inland Revenue provided further clarifications regarding the 100 euros bonus for employees introduced by Article 63 of Decree-Law no. 18 of March 17, 2020 (the so-called “Decreto Cura Italia”) due to workers with an income from employment not exceeding 40,000 euros in the year 2019 who worked at the place of work in March 2020.

With the resolution in question, the Inland Revenue clarified that, in order to simplify the software adaptation of the company’s management systems, the amount of the bonus due can be determined using the ratio between the days actually worked at the place of work in March and the days that can be worked under contract.
This criterion is an alternative to that already indicated in Circular no. 8/E of 2020, point 4.1., based on the ratio between ordinary hours worked and ordinary workable hours.
The 100 euro bonus is payable in equal measure, for the same number of days of presence at the company’s headquarters, to the worker who has performed his or her services both in full time and part-time.

It is also clarified that, without prejudice to the maximum limit of 100 euro, if the worker has several part-time contracts in place, the bonus is paid by the tax withholding agent identified by the worker who must, therefore, declare the days worked and those actually performed at the other employer’s premises.

It should be noted that the employer recognizes the bonus to the worker automatically starting from the salary of the month of April and in any case within the deadline for the adjustment operations at the end of the year. The sum paid may be recovered through the compensation institution provided for by art. 17 of Legislative Decree 241/1997.