How to Apply for the €100 Bonus with Your December 2024 Salary

The Omnibus Decree (Decree Law No. 113/2024) introduced a €100 bonus to be paid alongside the thirteenth salary in December 2024. This article will guide you through the eligibility requirements and application steps for this bonus.

Eligibility Criteria

To qualify for the €100 bonus, you must meet all of the following requirements:

1. Income Limit: Your total income for 2024 must not exceed €28,000.
2. Dependent Family Members: You must have both a spouse and at least one child who are fiscally dependent.
3. Fiscal Capacity: You need to have a gross tax liability on employment income that is greater than the employment income deduction.

Additional Requirements for Dependent Family Members

To meet the dependent family members requirement, please note the following criteria:

• Spouse: Your spouse must not be legally or effectively separated from you.
• Child: You must have at least one fiscally dependent child, which may include children born out of wedlock, recognized, adopted, or fostered. In single-parent families, the bonus is available if the parent has at least one fiscally dependent child.

Who Qualifies as a Fiscally Dependent Family Member?

A family member is considered fiscally dependent if their 2023 income (before deducting allowable expenses) was at or below specific thresholds:

• General Income Limit: Income of €2,840.51 or less.
• For Children 24 and Younger: Income of €4,000 or less.

The following family members may also be considered fiscally dependent if they live with you or receive non-court-mandated financial support from you:

• Legally and effectively separated spouse
• Descendants of your children
• Parents, including adoptive parents
• Sons-in-law and daughters-in-law
• Father-in-law and mother-in-law
• Brothers and sisters (including half-siblings)
• Grandparents

Applying for the Bonus

If you meet the eligibility requirements, you’ll receive the bonus automatically with your December 2024 thirteenth salary. No separate application is required if your payroll records verify your eligibility.

Source: Italian Revenue Agency