One-Time Payment of 200 euros – Application Instructions

News No. 27/2022

On June 24, 2022, INPS published a “ News ” regarding the one-time payment of 200 euros provided for in Articles 31 and 32 of Decree-Law No. 50 of May 17, 2022, and provided instructions for its implementation.

The Una Tantum is recognized:

1) Automatically, in cases expressly provided for;

or

2) Granted ex officio, in the cases expressly provided for;

or

3) Upon submission of the application, in the cases expressly provided for.

Here is a summary table:

Download the circular to view the table

Let’s take a closer look at the automatic recognition of the “Una Tantum” payment for employees

The one-time payment is included in the paycheck, a single time, to employees who are on the payroll as of July 2022 and who meet specific requirements, subject to a declaration to the employer stating that they are not receiving any of the benefits provided for in Article 32, paragraphs 1 and 18 (i.e., that they are not receiving a pension or disability allowance, and that they are part of a household that is not receiving the Citizenship Income).

In a subsequent message, No. 2559, dated June 24, 2022, the Institute provides a sample declaration by the employee stating that he or she is not entitled to the benefits referred to in Article 32, paragraphs 1 and 18, of Decree-Law No. 50 of May 17, 2022.

The Institute emphasizes that this sample form, which we have attached, is intended solely as a support tool, which can be customized by the employer and is not binding.

The INPS specifies that the allowance must be paid—provided the fixed-term or permanent employment relationship is still in effect—in July along with the wages for July 2022 (even if paid in August), with the Uniemens report submitted by August 31; or, depending on the nature of the individual employment relationships (e.g., cyclical part-time work) or the provisions of the National Collective Bargaining Agreements (CCNL), the allowance paid in July 2022 (even if it pertains to June 2022), with the Uniemens report submitted by July 31, 2022.

This allowance is payable even if the employee’s pay is reduced to zero due to protected events (for example, due to the suspension of the employment relationship under on-the-job social safety net programs—such as Cigo, Cigs, or Fis, or Solidarity Funds, Cisoa, or leave of absence).

This allowance is automatically granted as a fixed amount, once per individual, upon the employer’s receipt of the required declaration.

The only workers who are not required to file a tax return are employees of the public sector.

All workers are eligible, including temporary agency workers and employees of public or private employers, regardless of whether or not the latter qualify as business owners.

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