Tourism: night and overtime tax-free on holidays. Up to 100 euros more in your paycheck

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Up to one hundred euros more in the paycheck for night-time pay and overtime on Sundays or holidays: this is how much workers in the tourism sector can earn as a result of the tax relief introduced by the government in the latest budget law. The calculation was made by the Labor Consultants on a measure that applies in the first half of 2024 and consists of a special supplementary treatment that does not contribute to the formation of the income equal to 15% of gross wages paid in relation to night work and overtime work performed on public holidays.

A rule created with the aim “of guaranteeing employment stability” and “of making up for the exceptional lack of job supply in the tourism, hospitality and spa sectors”. Measure that the Minister of Tourism Daniela Santanchè has proposed to extend following the June deadline.

On payment

The measure applies to workers in catering establishments, for the administration of meals and drinks (restaurants, trattorias, snack bars, pizzerias, pubs and similar establishments); establishments for the administration of beverages, including alcoholic beverages of any strength, as well as milk, sweets, including pastry and ice cream products, and gastronomy products (bars, cafes, ice cream parlors, pastry shops and similar establishments), even when the the administration of food and drinks is carried out together with entertainment and leisure activities, in dance halls, gaming rooms, nightclubs, bathing establishments and similar establishments. It also applies to workers in the tourism sector (travel, the hotel and restaurant sector and the leisure industry in general), spa establishments.

The income limit

The measure applies to private sector workers with employment income of an amount not exceeding 40,000 euros in the 2023 tax period.

How it is calculated

The benefit is calculated on the gross salary paid for overtime work performed on public holidays and/or for night work performed in the period between 1 January and 30 June 2024. The employer can provide the current special supplementary treatment and /or arrears starting from the first useful salary, even following 30 June 2024, but in any case within the end-of-year adjustment operations.