In the budget law comes a new rental bonus of the maximum value of 5.000 euro the year that falls directly into pay slip.
A measure that is part of the interventions regarding corporate welfare, with the employer who, if he wishes (he is not in fact obliged), will be able to take advantage of it to recognize his workers tax-free benefit which for example can represent a cheaper alternative to a structural increase in salary.
It should be remembered, as money specifies, that a rental bonus already exists today of this type since with last year’s Budget law the reimbursement of rentas well as gods mortgage interestwas included in the list of tax-free fringe benefits up to a maximum of 1,000 euros per yearwhile for workers with children the limit is raised to 2.000 euro.
This means that the employer can recognize a refund of the rent paid by the employee in the pay slip, but only by remaining within the aforementioned thresholds does the recognized amount not contribute to the formation of income. In fact, just one euro more is enough to have to pay the tax on the entire amount paid.
The good news is that this bonus comes confirmed for the next three years and not only that: because as anticipated the reimbursement for the rent in some cases can reach up to 5,000 euros per year.
Article 68 of the text of the 2025 Budget Law, in addition to extending the tax breaks on fringe benefits for another three years, which continue to include reimbursements of electricity, gas and water bills, rent and mortgage interest , increases the rental bonus to 5,000 euros.
In detail, the law establishes that all sums paid or reimbursed by employers for the payment of rent, as well as for the maintenance costs of buildings rented by employees hired on permanent contracts, do not contribute for 2 years to form income for tax purposes within the overall limit of 5.000 euro. This sum will however be relevant for contribution purposes, as well as being considered for ISEE purposes.
However, there are requirements to be met so that the rental bonus can be recognized within a limit of 5,000 euros per year. In detail, the worker:
- must be hired with a permanent contract in the period between1 January and 31 December 2025;
- must have an income from employment not exceeding 35,000 euros in the year preceding the hiring;
- must have moved residence beyond a radius of 100 kilometers (calculated between the previous place of residence and the new contractual place of work).
In fact, this measure applies to those workers who move following the new hire, although the 100 kilometer limit is considered in relation to the place of work and not to the address of residence.
Different matters for all other workers for whom the provisions contained in the 2024 Budget Law continue to be applied (until 2027) where the rent is among the items reimbursable by the employer but the exemption threshold is equal to:
- 1.000 euro the year for the generality of workers;
- 2,000 euros per year for workers with at least one dependent child.
As specified in circular no. 5/E of 7 March 2024, the rent must concern the residential propertiesowned or held on the basis of a suitable title, both by the employee and by his spouse or family members, provided that they actually bear the expenses and that the property constitutes the worker’s main residence.
We remind you that the rent bonus it does not represent an obligation for the employerbut only of an opportunity that this can seize to reward a worker without necessarily having to resort to a salary increase, or in any case to make his job offer more attractive.
Therefore, although it is possible for the worker to make a specific request to the employer, it is the latter who decides whether to pay him or not.
In case of a positive response, the worker will still be obliged to issue a specific one self-declaration with which he confirms that he is in possession of the necessary requirements to enjoy the discount.
For the bonus of 5,000 euros, for example, it will be necessary to certify the place of residence in the six months preceding the date of hiring, as well as that the income was below the expected threshold.
To benefit from the increase from 1,000 to 2,000 euros in the rent bonus recognized to all workers, it is necessary to indicate the tax code of at least one child.
It is also mandatory to provide the documentation justifying the provision of the reimbursement, therefore the rental contract, without prejudice to the possibility of self-declaration. As indicated by the Revenue Agency, one is then required second substitutive declaration with which you certify that you have not already benefited from reimbursement from other employers.
