The Revenue Agency has published the instructions for the so-called Christmas bonus, an allowance of up to 100 euros provided by the Omnibus Decree (Decree-Law No. 113/2024) for employees who meet certain income and family requirements.

To make it easier for administration users, from November NoiPA will offer a self-service function to apply for the bonus. The bonus can only be paid at the employee's request.

It will therefore be possible to apply in a few simple steps by accessing the Services menu in your Personal Area, under the Salaries category. Further details on how to apply will be published as soon as the functionality is available.

When the Bonus will be paid

The bonus will be credited by NoiPA with the 13th monthly salary in December and will be proportional to the days worked in 2024, regardless of the type of contract (temporary or permanent) or working hours (part-time or full-time).

If the bonus paid with the 13th monthly salary is not due or is due in a lower amount, the corresponding amount will be recovered by NoiPA during the fiscal adjustment in February 2025. If the employment relationship is no longer in force in February 2025, the bonus will instead be recovered through the 2024 tax return.

Who is eligible for the bonus?

To be eligible for the Christmas bonus, employees must meet three conditions:

1. Annual income: have a total income of no more than €28,000 in 2024. Income from the primary residence and its accessories are not included in the calculation.
2. Family requirements: have a fiscally dependent spouse (not legally or de facto separated) and at least one dependent child, whether biological, adopted, recognised or fostered. In the case of a single-parent household, the bonus is granted to the employee with at least one tax-dependent child.
3. Tax capacity: The gross income tax on the employee's income must exceed the deductions for dependent work provided for in Article 13, paragraph 1 of the TUIR.

Short-term and occasional substitute teachers in the school sector can also apply for the bonus. However, the payment of the bonus in December depends on the registration of the contract in the NoiPA system and the existence of a pay slip for that month. Otherwise, the bonus can be claimed in the 2024 tax return to be filed in 2025.

We remind you that in your personal area you can communicate the personal data of your dependents, including those under 21 years of age, using the "Manage dependents and deductions" service.

Employees of health authorities and hospitals can contact their employer, who will give them further instructions for the collection of requests.