Introduced in 2014 by the government led by Matteo Renzi in the form of a monthly contribution of 80 euros, the benefit was subsequently increased to 100 euros and became structural. Since 2020 it has taken on the official name of supplementary treatment, maintaining a maximum value of 1,200 euros on an annual basis. The sum is recognized directly on the pay slip or, for those receiving certain unemployment benefits, through the INPS.
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The supplementary treatment is aimed at employees, recipients of certain incomes assimilated to employment and those who receive certain income support benefits, including Naspi. However, pensioners are excluded. The possibility of obtaining the contribution varies according to the total annual income. To determine the bracket you belong to, it is also necessary to consider some income that may escape initial scrutiny, such as rental payments subject to flat rate tax, tips subject to substitute tax and some exempt income quotas recognized to teachers, researchers and emigrated workers. The main residence and related appurtenances, however, remain excluded from the calculation according to the established rules.
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Up to 15 thousand euros of income, the bonus can reach 1,200 euros, provided that the gross tax due is higher than the employee deduction, reduced by 75 euros and related to the period worked. It is therefore necessary to have sufficient tax capacity: those who fall within the so-called no tax area, generally up to 8,500 euros of income from employment, may not be entitled to it. For those who declare between 15,001 and 28 thousand euros, however, recognition is not automatic. The relief is only available if certain deductions, for example those relating to dependent family members, interest on the mortgage for the main home, healthcare costs and renovation work, exceed the gross tax due. In this case, the recognizable amount is linked to the difference resulting from the calculation and may be lower than the annual maximum. Over 28 thousand euros of total income, the supplementary treatment is not due.
Normally the employer recognizes the benefit directly on the payslip, without the employee having to submit an application. However, the amount advanced during the year is calculated on the basis of the information available to the company, which may not know all the income received by the worker or the deductions to which he is entitled. The problem can emerge, for example, when you change jobs, have multiple employment relationships in the same year or receive additional income, such as that deriving from a rented property. In these cases, the overall income may be different from that considered by the individual employer and the monthly payment may not coincide with that actually due. There are different possible situations: the bonus may not have been paid, may have been paid only in part or may be recognized in the tax documentation without having actually been paid. The recalculation during the tax return allows you to check whether there are sums to be recovered or, on the contrary, amounts to be returned. The duration of the employment relationship also affects the amount potentially due.
To understand whether the supplementary treatment has been recognized correctly, it is necessary to consult the Single Certification 2026, relating to income received in 2025. In particular, fields 390 and 391 must be checked. In field 390, code 1 indicates that the employer has recognized the supplementary treatment; code 2 instead indicates that the benefit has not been recognised. To find out how much was actually paid, you need to check field 391, which shows the amount paid. These data also flow into line C14 of panel C of form 730, dedicated to information on supplementary treatment and other tax measures linked to income from employment. Checking the documentation allows you to identify any discrepancies, but to establish whether there really is a credit to be recovered it is also necessary to consider the overall income and the deductions due.
Anyone who has already sent form 730 without correctly entering the supplementary treatment can remedy this by submitting a supplementary declaration, without having to cancel the previous one. The procedure can be used when the adjustment causes a higher credit, a lower debit or does not change the accounting result of the declaration. To obtain a refund it is necessary to contact a Caf or a qualified professional, who will verify the tax situation and send the correct documentation. If the taxpayer is entitled to a credit, payment can be made through the withholding agent, directly on the pay slip, or through the Revenue Agency when there is no employer who can make the adjustment. The times depend on the reimbursement procedures foreseen for the declaration concerned.
The situation changes when a less favorable outcome emerges from the correction, with a reduction in credit or an increase in taxes to be paid. In this case it is necessary to use the corrective Personal Income model, according to the methods established for the correction. If the bonus received during the year exceeds the one actually due, the difference must be returned. For amounts not due exceeding 60 euros, recovery can take place through a paycheck deduction divided into eight equal installments, starting from the salary affected by the adjustment. Those who expect to exceed the income thresholds or have had multiple employers should therefore check their position in advance, so as to avoid unexpected refunds.
To recover the sums due through a supplementary declaration it is necessary to respect the deadline set for the procedure. In the 2026 tax calendar, the deadline for the 730 supplement is October 26. It is advisable to check with the Caf or the professional in charge the methods and terms applicable to your case. Before proceeding, it is advisable to check the Single Certification, reconstruct all the income received in 2025 and verify the available deductions. The supplementary treatment, in fact, does not constitute an automatic reimbursement for all workers: only a complete recalculation allows you to establish whether an additional amount is due, whether what was received is correct or whether part of the benefit needs to be returned.
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