Decree Aid: in July 200 euro for employees
Art. 31 of the Aid Decree (D.L. of 17 May 2022, n. 50) provides for the payment of a one-off sum of 200 euros to employees.
The allowance is not transferable, cannot be seized, cannot be confiscated and does not constitute income for tax and social security purposes.
The employers will recover the sum in advance of payment according to the instructions that will be provided by the INPS.
The benefit is granted to public and private employees who in the first quarter of the year 2022 have benefited from the 0.80% tax exemption provided for by the Budget Act 2022 (and, therefore, who have an annual salary not exceeding 35,000 euros).
Therefore, workers hired after April would be excluded from the benefit of 200 euros, since they did not benefit from the exemption of 0.80% in the first quarter of 2022 (unless it is stated that it has previously been exempted through a previous employer).
In addition, art. 32 of the Aid Decree provides for the payment of € 200 by the Social Security Authority responsible for:
- pension holders
- domestic workers
- unemployment benefit recipients (Naspi or agricultural unemployment)
- coordinated and continuous collaborators
- seasonal, temporary and intermittent workers
- workers registered with the Show Workers Pension Fund who, in 2021, have at least 50 daily contributions paid
- self-employed workers, without VAT number, not enrolled in other compulsory forms of social security, who in 2021 were holders of occasional autonomous contracts attributable to the provisions of art. 2222 cc.
- Persons in charge of doorstep sales
- workers who in 2021 were recipients of one of the allowances for seasonal workers in tourism, spas, entertainment and sport
- households receiving income from citizenship.
In order to be entitled to this special treatment, you must declare to your employer that you are not:
- a pensioner who is entitled to one or more pension payments in respect of any form of compulsory social security, pension or social allowance, pension or allowance for civil, blind and deaf-mute invalids, as well as treatment accompanying the pension, with effect from 30 June 2022 (Co. 1)
- in a household receiving the income of citizenship (Co. 18).
Finally, it was specified that this sum should not be reduced in the case of part-time work.
The allowance does not form part of the basis of calculation of the TFR ex art. 2120 c.c. and is not to be considered as remuneration.
