One-time allowance for employees, pensioners and other categories of subjects
- giorgiafrisenda
- Jun 13, 2022
- Reading time: 5 min
Updated: Jun 21, 2022
News n.24/2022
The so-called Aid Decree (D.L. May 17, 2022, n. 50) published in Gazzetta Ufficiale n. 114 of May 17, 2022, has introduced, as a support measure, a one-time allowance of 200.00 euros intended for certain categories of workers, in the presence of specific requirements.
Below is a summary of the essential features of the new measure, emphasizing that, with regard to its application, a provision from INPS is awaited.
It is considered appropriate to specify that the Decree will have to be converted into law, which is why some passages of the rules that we will report may be revised, especially considering the many doubts that emerged during the first reading of the legislation.
One-time allowance for employees
Article 31 of the Aid Decree introduced, in favor of employees, "a sum as a one-time allowance of an amount equal to 200.00 euros", to be recognized, by the employers, with the remuneration for the month of July 2022.
The "one-time" allowance will be due only once, even in the case of multiple employment relationships.
The amount disbursed does not constitute income for tax, social security, or welfare purposes. Furthermore, it cannot be transferred, seized, or attached.
Employers will recover the disbursed amount through the Uniemens declaration, to be produced based on the instructions that INPS (National Social Security Institute) will provide with a specific provision.
According to the regulation, employed workers will be entitled to the one-time payment if they meet specific requirements, namely:
- They must not be recipients of pension benefits or citizenship income.
- They must have benefited, during the first four months of 2022, for at least one month, from the 0.8% reduction in the IVS contribution rate (a measure introduced by the 2022 Budget Law, in the event of a monthly taxable social security base not exceeding 2,692.00 euros).
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