€100 Coronavirus Bonus: not granted to workers abroad

The Italian Revenue Agency confirms the conditions of eligibility for the Coronavirus bonus.

The answer n.271 of the Italian Revenue Agency clarified that only employees who have worked in Italy during March 2020 can obtain the Coronavirus bonus.

Article 63 of the Decree Law n.18 of 2020 (Cura Italia Decree), had established a bonus of €100 to workers who, despite the serious epidemiological situation, in March 2020:

  • had continued to go to their place of work;
  • worked at the clients’ offices;
  • were on a mission at the company’s secondary departments.

The Cura Italia Decree granted a bonus, which does not contribute to the formation of income, to all workers with an employment contract and with a total annual income lower than 40.000 euros.

Conditions of ineligibility

The Italian Revenue Agency has clarified that the Coronavirus bonus is not allowed to employees who:

  • Have worked abroad;
  • Have worked in smart-working.

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