Clarifications on One-Time Bonuses for Employees
- Oct. 24, 2022
- Reading time: 3 min
News Flash No. 44/2022
The INPS has provided important clarifications regarding the allowances One-time scheduled for the months of October and November 2022.
One-time payment of 200 euros - details
The October paycheck will include theOne-time payment of 200 euros, to be paid upon submission of a declaration to their employer, to employees who, although theoretically eligible for the contribution exemption equal to 0.80 percentage points of the employee’s contribution share (as recipients of a monthly taxable income for social security purposes of 2,692 euros or less), did not benefit from it in July due to a total reduction of both the employer’s and the employee’s contributions, by virtue of an event resulting in full imputed contributions borne by the Institute: this condition must have existed for the entire period from January 1 to May 18, 2022. Employees must have been employed in July (even with another employer) and must still be employed in October 2022
In its message No. 3805 of October 20, 2022, specifies that the allowance is also payable in the event of a union-related leave of absence as provided for by Law No. 300/70; as well as in the event of immediate suspension from the practice of healthcare professions due to failure to comply with the vaccination requirement pursuant to Article 4, paragraph 4, of Decree-Law No. 44/2021, converted with amendments into Law No. 76/2021; and in cases of leave of absence or furlough provided for by the sector’s National Collective Bargaining Agreement. Finally, the allowance in question is also payable to employees of social cooperatives, with respect to the remuneration paid to categories of disadvantaged persons, for whom a reduction to zero of the contribution for mandatory social security and welfare insurance is provided.
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