One-time allowance for employees, retirees, and other categories of individuals

News No. 24/2022

The so-called “Aiuti Decree” (Decree-Law No. 50 of May 17, 2022), published in the Official Gazzetta No. 114 of May 17, 2022, introduced, as a support measure, a one-time allowance of 200.00 euros for certain categories of workers who meet specific requirements.

The following is a summary of the key features of the new measure, noting that a ruling from INPS is expected regarding its implementation.

It should be noted that the Decree must be converted into law; for this reason, certain provisions of the regulations we will outline may be revised, especially given the many concerns that arose during the first reading of the legislation.

One-time allowance for employees

Article 31 of the “Aiuti” Decree-Law introduced, for employees, “a one-time allowance in the amount of 200.00 euros,” to be paid by employers along with the July 2022 paycheck.

The “one-time payment” will be payable only once, even if the employee has had multiple employment relationships.

The amount to be paid does not constitute income for either tax or social security and welfare purposes. Furthermore, it is not transferable, attachable, or subject to garnishment.

The amount paid by employers will be recovered through the Uniemens report, which must be filed in accordance with the guidelines that INPS will provide in a specific directive.

According to the regulation, employees will be entitled to the one-time payment if they meet specific requirements, namely:

- They must not be receiving a pension or the 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, provided that their monthly social security taxable income does not exceed 2,692.00 euros).

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