Details Written by Maddalena Auriemma Category: Italy Published: 06 November 2024
(ASI) This is a special supplementary treatment that applies from 1 January to 30 September 2025 and provides a bonus equal to 15% of gross wages relating to night shifts and overtime worked on public holidays. This bonus had already been applied in 2024 with the last budget law and the State decided to extend it by allocating it for all workers with certain requirements.
The objective of the extension is to support employment on the one hand and to help the tourism sector on the other in which the shortage of staff is now almost a certainty.
The relief is intended for workers in the private sector, including those with fixed-term and part-time contracts, including temporary and apprenticeship contracts. The only requirement is that the income from employment received in the previous year does not exceed 40 thousand euros.
Regarding the sectors, the measure applies to employees who work in the tourism sector (travel, hotel, catering and leisure industry) and in spa establishments. The catering and food and beverage supply sectors are also considered to be included.
The relief will be provided upon request of the employee and will be recognized by the withholding agent. The additional amount will be visible directly on the pay slip of the beneficiary workers. In fact, the employer can provide the special supplementary treatment starting from the first useful salary (even after 30 September 2025, but within the end-of-year adjustment operations).
In practice, to obtain the bonus, the employee will have to certify that he has earned an income from employment that falls within the established threshold, through a self-certification. The benefit is calculated on the gross salary paid for overtime work performed on public holidays and/or for night work performed in the period between 1 January and 30 September 2025. These amounts will then be included in the Single Certification and subsequently the employer of work will recover the credit through compensation, using the F24 form and the tax code 1702.
It should be noted that this additional sum does not contribute to the formation of taxable income, in order to avoid further taxation for the beneficiaries.
For the purposes of calculating the expected income limit, all employee income earned by the worker (even from multiple employers) must be included, including that deriving from work activities other than that carried out in the tourism, hospitality and spa sectors.
Maddalena Auriemma – Italian Press Agency
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