€ 100 bonus for employees, also valid for volunteers

100 euro voucher intended for workers employees also for him volunteers: the contribution entered by Italian care decree For those who continued to work on site in March 2020, during the coronavirus emergency, it is also incumbent upon all who have carried out activities in the Civil Protection.

The commitment of workers as volunteers constitutes one different way of working and it does not prevent access to the benefit.

The Tax Agency clarifies this in the answer to question number 302 of September 3, 2020.

Tax Agency – Response to interrogation number 302 of September 2, 2020

Access to the award provided for in article 63, paragraph 1, of decree law n. 18, in relation to the days of March 2020 in which the taxpayer carried out civil protection activities as a volunteer.

€ 100 bonus for employees also for volunteers committed to Civil Protection

The starting point to shed light on the rules to follow fordisbursement of the bond 100 euros in case of volunteer work it comes fromanalysis of a practical case.

The protagonist is a municipal employee committed in a few days of March 2020 with the Civil Protection.

Go to the Tax Agency to find out if you have the right to contribution introduced by article 63 of the Italian Care Decree.

the 100 euro prize was born to support all those workers who have followed get to your workplace during the health emergency.

The taxpayer, he points out, addressing the financial administration, for the transfers made was exposed to the risk of contagion pandemic “As if he had gone to his place of work”.

From the Tax Agency, with the response to request number 303 of September 2, 2020, the green light was given for the disbursement of the bonus 100 euros even for those who have operated as voluntary:

“‘The Applicant may access the economic incentive provided for in article 63 of the Cura Italia decree for the days of March 2020 in which civil protection activities are carried out”.

€ 100 bonus for employees: volunteers also participate in work activities

In motivating her open position on the contribution to employees, the tax authorities clarify an important step:

“For the purpose in question, the work carried out as a Civil Protection volunteer is configured as a” different “way of carrying out the work performance, so the Applicant cannot be considered absent (obstacle to the recognition of the economic incentive), but required to a different way of doing the job “.

This reading of the case described by the taxpayer opens the door to bonus 100 euros why does not conflict with your purpose, or offer refreshments to employees who continued working during the month of March 2020 without being able to benefit from Smart Work.

The economic contribution, in fact, is also due to those who have worked in travel to clients or on missions or to secondary company offices.

In the case analyzed, the municipal employee carried out civil protection activities with the Red Cross and, at this point, it is necessary to consider the provisions of article 39 of the Civil Protection Code:

“To the volunteers attached to subjects registered in the National List of Civil Protection Volunteers (of which the Italian Red Cross is a member), employed in rescue and assistance activities due to or on the occasion of emergency events, the employer, the public or private, it is required to guarantee the maintenance of employment, salary and social security treatment, as well as insurance coverage “.

It follows, therefore, that the committed worker as a volunteer cannot be considered absent and can obtain the bonus 100 euro provided for by the Italian Care Decree.

In accordance with what is established by law, the employer will provide it and request the corresponding reimbursement from the Tax Agency.