The supplementary treatment for employees with income from employment is provided, from 2021, only for income up to € 28,000, therefore it is not due for income in 2020 and in any case is not entitled to it as it exceeds the threshold. The additional tax deduction for employee income, on the other hand, is envisaged starting from the second half of 2020 and is attributed by the withholding agent, who divides the relative amounts on the salaries paid from 1 July and verifies the right in the balance. to get it. This, in fact, is up to those who have a total income (referring to 2020) of more than 28,000 euros and up to 40,000 euros. The amount of the additional is indicated in the Single Certification. If the employer has not paid it, in whole or in part, the amount due will be recognized when submitting the tax return.
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