The Renzi bonus, today known as supplementary treatment (TIR), is a contribution that can reach up to 1,200 euros per yearequal to 100 euros per month. However, this sum is not always recognized entirely in the pay slip: in some cases, in fact, a worker may be entitled to a greater amount than that received. If this happens, you can check your tax situation and recover any missing amounts through your tax return. To correct the model 730 relating to 2025 income, there is until October 26, 2026 to submit the supplementary declaration.
But how do you understand if you are really owed more money? To find out you need to consider the total income and some specifications fiscal conditions. The check is particularly important for those who have changed jobs during the year, have had multiple employers or have received other income in addition to their salary. In these situations, in fact, the calculation carried out during the year may not take into account the entire income situation and lead to an amount different from that actually due.
Who is entitled to it and what to do
To understand who can receive the supplementary treatment, you need to start from your own work situation. The bonus does not only concern employees: they can benefit from it also some categories of taxpayers with incomes similar to those from employment and those who receive income support benefits, such as Naspi. However, pensioners are excluded.
What to do? First of all, we must consider the total annual incomewhich not only includes the salary, but also some income such as:
- rental payments taxed with flat rate tax;
- tips subject to substitute tax;
- certain exempt income quotas recognized to teachers, researchers and impatriated workers.
However, the income from the main residence and that of the related appurtenances remain excluded from the calculationaccording to the rules established by law. The conditions for obtaining the benefit vary depending on the income:
- up to 15,000 euros: the bonus is due in full 1,200 euros per year (relative to days of work), provided that the gross tax is higher than the deduction for employee work. If your income is less than 8,500 euros (no-tax area), the bonus it is not up to;
- between 15,001 and 28,000 euros: it is no longer automatic. It’s up to you only if the sum of specific tax deductions (dependent family members, interest on first home mortgages, healthcare costs, building renovation installments and ecobonuses) And higher than the gross tax In this case, the bonus amount is equal to the difference between the sum of these deductions and the gross tax, up to a maximum of 1,200 euros per year;
- over 28,000 euros: it doesn’t belong.
How to understand if there are backlogs
Did the supplementary payment not arrive in the pay slip, or was an amount received that was lower than expected? The first check to do is on Single Certification 2026 (which summarizes the income received in 2025). In particular, you need to check two specific fields in the section dedicated to tax data:
- field 390: the code 1 indicates that the employer has recognized the supplementary treatment; the code 2 instead reports that it has not been recognized or has not been paid;
- field 391: reports the amount actually paid during the year.
This same information then flows into the tax return, precisely in line C14 of Panel C of Model 730 (or in line RC14 of the PF Income Model).
Be careful, though: an unpaid bonus, or only partially recognized by the employer, does not automatically mean that there are arrears to be recovered. The withholding agent, in fact, carries out the calculation only on the income he knows about. If you changed jobs during 2025, worked for multiple companies or received other income, the bonus received each month may not correspond to the one actually due. The tax return will provide clarity, thanks to the overall calculation of all income for the year. Depending on the outcome, you may have an additional amount to recover or you may need to return all or part of the bonus you have already received if your overall income exceeds the limits set by law.
How to request it with 730
If the checks reveal that other sums are owed, it is possible correct the tax return already sent. The procedure to follow depends on the result of the modification: if the credit increases, the debt decreases or the final result does not change, the supplementary model 730without having to cancel the previous one. To do this, you can contact a CAF (Tax Assistance Centre) or a qualified professional, who will check the documents and send the correct declaration.
For 2026, the expiration scheduled for the supplementary 730 is the October 26. Once the procedure is completed, the sums due can be refunded directly to pay slipthrough the withholding agent, or by the Revenue Agency, in the cases provided. The opposite can also happen: if during the year a bonus greater than that actually due was received, the difference must be returned.
