Having abolished the Renzi bonus of 80 euros per month, an additional treatment equal to 100 euros per month (1,200 euros per year), the so-called new bonus, was established in its place, to support the incomes of employees by decreasing the tax wedge. Irpef. The supplementary treatment is up to the non-incompetent, if the maximum income exceeds 28 thousand euros, you can read on laleggepertutti.it. Employees with income between 28 thousand and 40 thousand euros are entitled to an additional deduction, in addition to that normally recognized for the production of income from employment and similar. But how does the adjustment of the new Irpef bonus take place? If the employer has to withhold the supplementary treatment during the adjustment, as it is not due, or due to a lesser extent than what has been paid, it must not apply the withholding tax in a single payment, but must pay the due in installments in 8 installments of the same amount, if the debt is greater than 60 euros. This also applies in the event that the further deduction recognized is lower than that actually due: the amount due, if greater than 60 euros, must be returned in 10 equal installments, not 8. With regard to the adjustment of the supplementary treatment, then, the employer must have regard to the further deduction due: it is possible, in fact, that the taxpayer, not entitled to the supplementary treatment, has the right to further deduction, as with total income between 28 thousand and 40 thousand euros. Supplementary treatment The supplementary treatment consists of an additional amount, paid in pay slip and not taxable for tax purposes, equal to 1,200 euros per year. The amount must be paid for 12 months: this means that the employee is entitled, in sum, to 100 euros per month in the pay slip. The supplementary treatment, which is recognized in proportion to the period worked in the year, must not be reduced for part-time workers, nor must it be reduced based on the income produced: it is due in full if the total income of the employee is above the tax incompetence threshold and within 28 thousand euros. Further deduction The further deduction consists of an additional deduction with respect to the ordinary deduction recognized for the production of income from employment. Also this deduction must be related to the period of work and is due if the employee’s income exceeds 28 thousand euros per year, but does not exceed 40,000 euros. In detail, to obtain the amount of the additional deduction it is necessary to apply one of the following formulas: if the amount of the total income is greater than 28,000 euros but not 35,000 euros: 960+ 240 x [(35.000 – reddito complessivo) /7.000]; if the total income exceeds 35,000 euros but not 40,000 euros: 960 x [(40.000 – reddito complessivo) /5.000]In practice, the deduction, of a decreasing amount, is due for 2021, in the hypothesis in which the worker has a total income between 28,000 and 40,000 euros. Further deduction and supplementary treatment: adjustment In the end-of-year adjustment, the employer could verify that the employee is not entitled to the supplementary treatment, as it exceeds the income threshold of 28 thousand euros, but is entitled to the additional deduction, in anything that does not exceed the income threshold of 40 thousand euros. In this case, in withholding the additional deduction from the pay slip, the additional deduction must be taken into account. itself and the further deduction, increased by the amount of the installment.