One hundred euros more per month in the paycheck, up to 1,200 euros per year. The Renzi bonus is still there, but with a different name: today it is called “supplementary treatment”, and continues to be recognized to employees who meet certain requirements. But there are those who may not have received it, or may have received less than they should have. However, pay attention to the calendar: the deadline for submitting the supplementary form 730 expires on Monday 26 October 2026.
From 80 euros to supplementary treatment: why it’s still called the Renzi bonus
The bonus takes its name from Matteo Renzi, who as Prime Minister introduced the measure, claiming paternity several times over the years, especially in opposition to Giorgia Meloni’s decisions.
Eliminating tax for some categories of cars and scooters is a good idea. Lowering taxes is ALWAYS a good idea. Ten years ago we eliminated IMU first home, IRAP labor costs, we lowered the rent by making everyone pay less but we gave the €80. Every year I launched a different measure to return money to citizens. And she called me a “pot salesman”! For the 2018 budget law we had found 7 billion (not 2: seven!) to completely remove the tax. When I said this Meloni attacked me with this tweet. And he said – what a shame! – that I was doing it to hide the news of the arrest of a PD mayor. This is Giorgia Meloni. A leader who attacks her opponents and then copies them: on the drills, on the Italicum, on everything. I am different and I say to Meloni: remove the tax for real, not for pretend! But I also remind you of this tweet to ask you if every now and then you feel at least a little ashamed. Removing the tax is as right as it was to remove IMU or IRAP for labor costs. And I didn’t want to hide the news of the arrest of a mayor, but if you really want to know: that mayor arrested at the time was called Simone Uggetti, he was the mayor of Lodi and was massacred by people like Meloni. But then he was obviously acquitted with many apologies. That arrest was also a disgrace and the justicialist Meloni ignored it without restraint. Giorgia should apologize today: to us for the controversy, to Simone for the justicialism, to the Italians for how he governs. Do you think he will?
— Matteo Renzi (@matteorenzi) September 17, 2026
At the beginning it provided a credit of 640 euros for 2014, distributed starting from the wages of May until December: the benefit was known as a bonus of 80 euros per month. Since 2015 it has become structural, for a maximum amount of 960 euros per year.
In 2020 the transformation into “supplementary treatment” arrived, with the monthly reference amount rising to 100 euros. From 2021 the ceiling is 1,200 euros per year, while from 2022 the access conditions have changed, with the ordinary threshold reduced to 15,000 euros and the possibility of obtaining the benefit of up to 28,000 euros only in the presence of specific requirements.
Because the Renzi bonus may be missing from your paycheck
The supplementary treatment is normally recognized directly by the employer. The problem is that the calculation is made based on the information available during the year, while the actual income may be different from that initially expected.
Those who need to check with particular attention are above all workers who have changed jobs during the year, those who have had multiple employers or received other income and those who have not received the bonus on their pay slip despite meeting the requirements. Verification may also be necessary for domestic workers, whose employer does not normally act as a withholding agent.
The Revenue Agency itself clarifies in the instructions of form 730/2026 that, if the employer has not paid the supplementary payment, in whole or in part, the amount due is recognized through the tax return. However, control can also have the opposite effect. Anyone who has received a bonus greater than that actually due may be asked to repay the difference with the tax adjustment.
How to check if you are entitled to a refund: where to look in 730 and Cu
To understand if there is money to be recovered, you need to start from the 2026 Single Certification, relating to income received in 2025, and compare it with the 730 form already presented.
There are three fundamental steps:
- Check the Cu 2026. Point 390 indicates whether the employer has recognized the supplementary treatment, while point 391 reports the amount actually paid. Point 392 instead concerns the amount recognized but not paid;
- Check line “C14” of form 730, dedicated to the supplementary treatment, and the settlement statement 730-3, where the recalculation of the benefit due is carried out;
- Compare what was due with what has already been recognized, taking into account the overall income, days worked and any other unique certifications.
An example: a worker who is entitled to 1,200 euros for the whole year, but has already received only 700, could have a difference of 500 euros to recover. Before submitting a correction, however, it is necessary to verify that the sum has not already been recognized in the original 730.
Renzi Bonus, expiring October 26: how to recover the money with the supplementary 730
Anyone who has already submitted 730/2026 and discovers an error to their disadvantage can submit a supplementary declaration by Monday 26 October 2026. The supplementary 730 must be submitted through a Caf or a qualified professional, even when the original declaration was sent independently online. This procedure can be used when the correction results in a larger credit, a smaller debt or does not change the tax due.
But October 26 is not the last chance. Anyone who needs to correct the 730 can also use the corrective “Income for natural persons” form by 2 November 2026, according to the instructions of the Revenue Agency. After this date, the tools for the supplementary declaration remain available within the terms established by law.
Renzi Bonus 2026, who is entitled to 100 euros per month
The name has changed, but in common usage the Renzi bonus remains. And it is precisely under this denomination that many workers continue to look for the 100 euros per month in their paycheck. To recover any sums relating to 2025, through the 730, specific income limits must be respected.
| Total annual income | How much is due |
| Up to 15,000 euros | Up to 1,200 euros, if the tax requirement established by law is met |
| Over 15,000 and up to 28,000 euros | Variable amount up to 1,200 euros, only if specific conditions on deductions apply |
| Over 28,000 euros | The supplementary treatment is not entitled to |
For incomes up to 15,000 euros it is necessary that the gross tax calculated on the income from work concerned is higher than the deduction for employee work, reduced by 75 euros in relation to the period of work in the year. For those who earn between 15,000 and 28,000 euros, however, a further check is required: the sum of the deductions identified by the law must exceed the gross tax. In this case the bonus corresponds to the difference, within the ceiling of 1,200 euros.
The relevant deductions include those for work and dependent family members, interest on certain mortgages or loans taken out within 2021 and the installments of certain expenses incurred by 31 December 2021, including healthcare and building interventions.
The maximum amount is also related to the period of work: those who have worked only part of the year are not automatically entitled to the entire sum.