One-off allowance for employees, pensioners, and other categories of individuals
- giorgiafrisenda
- June 12, 2022
- Reading time: 5 min
Update: June 21, 2022
News . 24/2022
The so-called Aid Decree (Decree Law No. 50 of May 17, 2022), published in Gazzetta No. 114 of May 17, 2022, introduced, as a support measure, a one-off allowance of €200.00 for certain categories of workers, subject to specific requirements.
Below is a summary of the key features of the new measure, noting that, with regard to its application, a provision from INPS (the Italian National Social Security Institute) is awaited.
It should be noted that the Decree will have to be converted into law, which means that some passages of the regulations we will report on may be revised, especially considering the many doubts that emerged during the first reading of the legislation.
One-off allowance for employees
Article 31 of the Aid Decree introduced, in favor of employees, "a one-off indemnity payment of €200.00," to be paid by employers with the July 2022 salary.
The "one-off payment" will be due once only, even in the case of multiple employment relationships.
The amount that will be paid does not constitute income for tax, social security, or welfare purposes. Furthermore, it cannot be transferred, seized, or attached.
The amount paid by employers will be recovered through the Uniemens declaration, to be submitted on the basis of the instructions that INPS will provide in a specific provision.
According to the regulation, employees will be entitled to a one-off payment if specific requirements are met, 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 case of a monthly social security taxable amount not exceeding €2,692.00).