An IRPEF Bonus is a personal income tax bonus awarded to fixed employees working in the public or private sectors, falling within a specific income bracket.

Introduced by the 2021 Budget Law of Italy as income support for workers with incomes up to 40 thousand euros, the 2021 IRPEF Bonus is a give back contribution in paychecks, up to a maximum of 1200 euros per person during 2021.

In order to be eligible, inside each pay slip, should be a supplementary form, which will indicate the eligibility of the bonus.

This contribution give-back scheme, was introduced as the “Bonus Renzi” or “paycheck bonus” until 2020, is part of the “Cura Italia” decree implemented on 1st July 2020 as a financial stimulant during the Covid 19 pandemic.

Anyone is eligible to the IRPEF Bonus if they receive their income as a fixed salary from employment. Other than the pre-mentioned individuals, those who receive their income according to the following are also eligible:

• Working members of cooperatives;
• Workers that are laid off: with ordinary CIG, extraordinary CIG, CIG in derogation, ordinary check and solidarity check;
• Collaborators with project contracts;
• Interns and trainees;
• Recipients of scholarships, checks or study awards;
• Social workers;
• Priests;
• Unemployed under the NASpI allowance scheme;
• Unemployed under the DIS-COLL regime;
• Agricultural unemployed;
• Maternity workers for compulsory leave;
• Workers on paternity leave.

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