Performance bonuses
Taxed with a reduced substitute tax within the annual limit, if provided for by a company agreement. In the CU they appear separately.
Areas served · Turin south-west
Accountant and CAF in Mirafiori, Turin
For anyone looking for an accountant in Mirafiori, Nord or Sud, the practice is in Pozzo Strada at via Sant'Antonino 52: from corso Orbassano or corso Unione Sovietica a quarter of an hour by car, or the tram and the metro. We see clients by appointment, and CAF matters are almost always closed by video call.
01 · Mirafiori
Accountant in Mirafiori, Turin: the district born around the factory
Mirafiori is the large neighbourhood in the south-west of the city, grown up around the car plant on corso Agnelli and corso Tazzoli. To the north, between corso Orbassano and corso Unione Sovietica, the residential blocks and the squares with local services; to the south, beyond the factory and down to the Sangone river, the housing built for the workers, the park along the river, the social housing. It is a neighbourhood of factory workers, office staff, pensioners and families, with a network of shops and small supply-chain businesses.
The practice is in Pozzo Strada, in the west of the city. From Mirafiori Nord you get there along corso Siracusa and corso Trapani in a quarter of an hour; from Mirafiori Sud the journey is a little longer, and a video call remains the choice of most people in the neighbourhood.
- By car: corso Orbassano or corso Unione Sovietica towards the centre, then corso Siracusa and corso Trapani to corso Peschiera. A quarter of an hour from Mirafiori Nord, more from Sud.
- By public transport: tram and bus to corso Trapani or piazza Rivoli, or the metro from Lingotto to Pozzo Strada.
- By video call, with SPID (the Italian digital identity) to download the CU, the pre-filled return and INPS data.
- By appointment only: the office does not receive visitors without a booking.
02 · Employment
Shifts, overtime, bonuses: what ends up in the 730
The payslip of someone working on the production line or in the offices of industry has items that an ordinary payslip does not: shift premiums, overtime, performance bonuses, allowances. Each has its own tax treatment, and the Certificazione Unica (annual income statement) summarises them in a way that is not always transparent.
Company welfare
Vouchers, reimbursements and services exempt within the thresholds, and the choice between a cash bonus and welfare.
Shifts and overtime
Ordinary income, but they affect the tax bands: in a year with a lot of overtime the adjustment can come out as an amount to pay.
Deductions
Medical expenses, mortgage, children, school and sport: the part that brings the 730 back into credit.
Supplementary treatment
The sum in the payslip for low and middle incomes: in the return we check whether it was due in full or must be partly repaid.
Cassa integrazione
The weeks of wage top-up (state-funded furlough) end up in the CU and in the return, with notional contributions for the pension.
The 730 (the simplified tax return for employees and pensioners) with a withholding agent returns the credit directly through the payslip, usually with the July salary. Anyone who has left the company uses the 730 without a withholding agent and receives the refund from the Agenzia delle Entrate (the Italian Revenue Agency).
03 · Benefits
ISEE, Assegno Unico, social housing and support
In Mirafiori the ISEE (the Italian means-test indicator) opens access to many things: the full Assegno Unico (universal child allowance), the rent for social housing, school meals and nursery at a reduced rate, utility bonuses, the Assegno di inclusione (inclusion allowance) for families in difficulty. It is the document to renew first every year.
| Benefit | What you need | Note |
|---|---|---|
| Assegno Unico | ISEE renewed by February | Without an ISEE you receive the minimum amount |
| Assegno di inclusione | ISEE below the threshold and household requirements | Application to INPS and agreement with social services |
| Social housing | ISEE for the rent and for checking the requirements | Failure to submit it means the maximum rent |
| Electricity, gas, water bonuses | Valid ISEE below the threshold | Automatic, no application |
| School meals and nursery | ISEE for minors where required | Bands set by the Comune di Torino (the municipality) |
| Nursery bonus | Fees paid and ISEE for minors | Application to INPS with the receipts |
The list of documents for the ISEE includes the balances and average balances of all the household's accounts at 31 December two years earlier. It is the piece of data most often missing and the one that holds up the file.
04 · Exit and retirement
Exit incentives, NASpI and approaching retirement
Departures from industry often happen through agreements: exit incentives, mutual terminations, bridging periods towards retirement. These are sums and situations with their own taxation, to be understood before signing.
- Exit incentive: taxed under separate taxation, like the TFR (severance pay), at a rate calculated on the income of previous years. The Agenzia can recalculate it years later.
- NASpI (unemployment benefit) after a mutual termination in a protected setting: it is due, with the application within the deadline.
- Contribution statement to check before any agreement: periods of cassa integrazione and the short contracts of the early years are the ones most often missing.
- Retirement date: old-age, early, or the exits provided for strenuous work and night shifts, with the year's requirements.
- Redemption and consolidation for anyone with contributions in different schemes.
- Working after retirement: combining with the pension and the obligation to notify INPS.
The recalculation letter
Years after the TFR or the incentive, the Agenzia recalculates the tax at the final rate.
- It can ask for a top-up or grant a refund
- The calculation is checked before paying: errors are not rare
- The deadline for paying or challenging is stated in the letter
- See also tax notice and payment demand
05 · Disability and Law 104
Disability, Law 104 and care at home
Many people in the neighbourhood worked a lifetime on the production line and now need care, and many children look after them while continuing to work. The benefits exist, and must be requested with the right paperwork.
- Civil disability and attendance allowance: application, medical examination, report and the annual ICRIC and ICLAV declarations.
- Law 104: leave for carers, extraordinary leave, car concessions and deductions.
- Carer with a regular contract, quarterly contributions and deduction in the return.
- Social and health care ISEE for home care and residential care fees, with the restricted household.
- RED form and INPS notifications for anyone with minimum top-ups or social supplements.
06 · VAT numbers
Workshops, haulage and small businesses in Mirafiori
Around the factory live businesses that follow its rhythm: garages and body shops, owner-driver hauliers, maintenance firms, cleaning and logistics companies, shops and bars that open to the shift timetable. For these partita IVA holders (VAT-registered businesses) the practice keeps the books, handles INPS contributions, VAT settlements and the tax return, with a calendar of deadlines built around the business. Anyone working for a few large clients often has invoices paid late and cash flow to plan: we talk it through with the numbers, before the deadlines.
Frequently asked
The questions that keep coming up
I received a performance bonus. Why is it shown separately in the CU?
Because within the annual limit the bonus is taxed with a reduced substitute tax, without entering ordinary income. The CU shows it in a dedicated section, and in the 730 it is reported in that section.
If you chose to convert it into company welfare, the converted part is exempt. In the return we check that the limits have been respected.
I live in social housing. Do I have to do the ISEE every year?
Yes. The rent for social housing is calculated on the ISEE, and the housing body asks for the updated certificate to check the requirements. Without it the rent is applied at the maximum rate.
The same ISEE is used for the Assegno Unico, school meals and utility bonuses: it is done once in January and covers everything.
The company is offering me an exit incentive. How much tax do I pay?
The incentive goes under separate taxation, at a rate calculated on the average income of previous years, and is not added to the year's salary. The company applies a provisional withholding; the Agenzia recalculates later.
Before signing it is worth estimating the net tax and checking NASpI, if due, and the retirement date. They are three calculations to be done together.
Is the office far from Mirafiori Sud?
By car, along corso Unione Sovietica and corso Siracusa, about twenty minutes outside rush hour. By public transport, the tram to the centre and then the metro to Pozzo Strada.
For the 730, the ISEE, NASpI and INPS matters you do not need to come: everything is done by video call with SPID, and documents are sent as photos or PDFs.
Let's talk
The payslip says a lot, the Certificazione Unica says everything
Download it from the cassetto fiscale or ask your company for it, and send it to us with the year's expenses. We reconstruct the rest, and tell you whether the 730 closes with a credit.