Overview
- Pensioners receive the extra monthly payment with the December pension starting Monday, while public employees are paid around December 15 and private-sector dates run roughly December 10–24 by contract.
- Law 350/2001 mandates that the year-end gratification be paid by Christmas or, at the latest, by December 31.
- The 2025 payment is taxed under ordinary IRPEF rules, with marginal rates of 23% up to €28,000, 35% up to €50,000 and 43% above that.
- Eligibility covers all employees, including fixed-term, part-time, apprentices and domestic workers, as well as pensioners, including survivor pensions.
- December also brings a new “bonus mamme” of up to €480 for eligible working mothers and about €155 for INPS pensioners over 64 with incomes at or below the minimum.