SERVICES
Remuneration and benefits
Amount under the 2025 Budget Law: unpaid days excluded from the calculation of theoretical income
Italian Revenue Agency
A Local Health Authority asked the Italian Revenue Agency how to identify the “days of dependent work” to be considered for the purpose of calculating the amount provided for by the 2025 Budget Law for workers with a total income not exceeding €20,000. The doubt concerned situations in which the worker, although formally employed, receives no remuneration due to unpaid leave, periods of unpaid absence, or suspension from work.
The Agency clarified that, in determining the “theoretical annual remuneration,” only the days on which the worker actually received remuneration must be counted. Periods of unpaid absence are therefore excluded, even if the employment relationship formally continues.
In particular, in cases of partially paid absences during the year, the calculation must take into account only the days actually remunerated; where there are no worked and paid days at all, the benefit does not apply, even if arrears or ancillary payments not linked to actual service are paid.
This clarification follows earlier guidance on tax deductions for employment income, confirming the alignment between the calculation criteria used for tax purposes and those applicable to the new measure introduced by the 2025 Budget Law.