{"id":60689,"date":"2024-09-13T15:12:03","date_gmt":"2024-09-13T13:12:03","guid":{"rendered":"https:\/\/www.fondapi.it\/performance-bonus-to-the-pension-fund\/"},"modified":"2025-11-12T08:49:16","modified_gmt":"2025-11-12T07:49:16","slug":"performance-bonus-to-the-pension-fund","status":"publish","type":"page","link":"https:\/\/www.fondapi.it\/en\/how-it-works\/performance-bonus-to-the-pension-fund\/","title":{"rendered":"Performance Bonus to the Pension Fund"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"60689\" class=\"elementor elementor-60689 elementor-57950\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66417d7f e-flex e-con-boxed e-con e-parent\" data-id=\"66417d7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-312fe3cf e-flex e-con-boxed e-con e-child\" data-id=\"312fe3cf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a62d007 elementor-widget elementor-widget-jet-breadcrumbs\" data-id=\"1a62d007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-breadcrumbs jet-blocks\">\n\t\t<div class=\"jet-breadcrumbs\">\n\t\t<div class=\"jet-breadcrumbs__content\">\n\t\t<div class=\"jet-breadcrumbs__wrap\"><div class=\"jet-breadcrumbs__item\"><a href=\"https:\/\/www.fondapi.it\/en\/\" class=\"jet-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Home\">Home<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-348a1740 elementor-widget elementor-widget-html\" data-id=\"348a1740\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>document.addEventListener(\"DOMContentLoaded\", function() {\n  var observer = new MutationObserver(function(mutations) {\n    mutations.forEach(function(mutation) {\n      var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n      if (link) {\n        link.addEventListener(\"click\", function(event) {\n          event.preventDefault();\n        });\n      }\n    });\n  });\n\n  observer.observe(document.body, { childList: true, subtree: true });\n\n  var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n  if (link) {\n    link.addEventListener(\"click\", function(event) {\n      event.preventDefault();\n    });\n  }\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27058b32 e-flex e-con-boxed e-con e-child\" data-id=\"27058b32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24df5e61 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"24df5e61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">HOW IT WORKS<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41de3130 e-flex e-con-boxed e-con e-parent\" data-id=\"41de3130\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2c207b42 e-con-full e-flex e-con e-child\" data-id=\"2c207b42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fe4e4d elementor-widget elementor-widget-text-editor\" data-id=\"7fe4e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The performance bonus serves a <strong>dual purpose<\/strong>. On one hand, <g id=\"gid_1\">the company&#8217;s interest<\/g> in motivating its employees, and on the other, <g id=\"gid_2\">the employees&#8217; interest<\/g> in earning more!<br>Contributing the performance bonus to the Fondapi Pension Fund is advantageous. Let&#8217;s discover why!  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94826e8 elementor-widget elementor-widget-heading\" data-id=\"94826e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the performance bonus?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037ab35 elementor-widget elementor-widget-text-editor\" data-id=\"037ab35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Also known as <strong>productivity bonus<\/strong>, the performance bonus is additional compensation that the company grants to its employees when there are <strong>increases in productivity, profitability, quality, efficiency, and innovation<\/strong>. By law, these improvements must be verifiable and measurable. <\/p><h4 id=\"il-regime-fiscale-agevolato\" class=\"wp-block-heading\">The Preferential Tax Treatment<\/h4><p>The preferential tax treatment for the performance bonus applies to all private sector workers who, in the year prior to receiving the bonus, did not exceed an employment income of \u20ac80,000.<\/p><p>The <strong>2016 Stability Law<\/strong> introduced <strong>tax benefits<\/strong> in the performance bonus regulations. It consists of a substitute tax for IRPEF and regional and municipal surcharges. <strong>The applied tax rate is 10% for amounts up to \u20ac3,000 gross<\/strong> paid as performance bonus. <\/p><p>Furthermore, receiving this bonus up to \u20ac3,000 gross does not contribute to the worker&#8217;s taxable income. However, if the bonus exceeds this limit, the portion above \u20ac3,000 will be subject to ordinary taxation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-537eeabe e-con-full e-flex e-con e-child\" data-id=\"537eeabe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f66d401 elementor-widget elementor-widget-image\" data-id=\"1f66d401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1273\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato.webp\" class=\"attachment-full size-full wp-image-60690\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato.webp 1273w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-191x300.webp 191w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-652x1024.webp 652w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-768x1207.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-risultato-978x1536.webp 978w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3933a29 e-con-full e-flex e-con e-parent\" data-id=\"3933a29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-903faaa elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"903faaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0a45cb e-flex e-con-boxed e-con e-parent\" data-id=\"a0a45cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8d31bee e-con-full e-flex e-con e-child\" data-id=\"8d31bee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f8edc7 elementor-widget elementor-widget-image\" data-id=\"7f8edc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1122\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2.webp\" class=\"attachment-full size-full wp-image-60691\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2.webp 1122w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-168x300.webp 168w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-574x1024.webp 574w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-768x1369.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/premio-2-862x1536.webp 862w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b8e850 e-con-full e-flex e-con e-child\" data-id=\"2b8e850\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-373fc0d elementor-widget elementor-widget-heading\" data-id=\"373fc0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Performance Bonus to the Pension Fund<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf6ded1 elementor-widget elementor-widget-text-editor\" data-id=\"cf6ded1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2017\/12\/29\/17G00222\/sg\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>In 2017<\/strong>, an update to the 2016 Stability Law<\/a> added the <strong>option to contribute the performance bonus to the Pension Fund<\/strong>.<\/p><h4 id=\"conviene-versare-il-premio-di-risultato-al-fondo-pensione\" class=\"wp-block-heading\">Is it Advantageous to Contribute the Performance Bonus to the Pension Fund?<\/h4><p>The answer is:<strong> yes!<\/strong><br>This new option represents an <strong>enormous advantage for workers<\/strong> who wish to use it. In fact, if the performance bonus is converted into pension fund contributions: <\/p><ul><li>it is <strong>not taxed at all<\/strong>. Not even with the 10% substitute tax; <\/li><li>it <strong>does not contribute to the worker&#8217;s taxable income<\/strong>. Even if it exceeds the normal deductibility limit of \u20ac5,164.57. <\/li><\/ul><p> <\/p><p><strong>The tax exemption is, moreover, absolute<\/strong>. The amount or amounts related to the bonuses will not be taxed even during the benefit phase (redemption, pension benefit, RITA, or advance payment). <\/p><p>Finally, we remind you that both the employee and the company must inform Fondapi of their intention to contribute the performance bonus to the Fund. This requires completing and submitting the &#8220;<a href=\"https:\/\/www.fondapi.it\/documenti\/dichiarazione-premio-di-produttivita\/\" target=\"_blank\" rel=\"noreferrer noopener\">Performance Bonus Declaration<\/a>&#8221; form according to the procedures specified on the form itself. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5943bd e-con-full e-flex e-con e-parent\" data-id=\"b5943bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-8b004d0 elementor-hidden-mobile e-con-full e-flex e-con e-child\" data-id=\"8b004d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13e44f4 e-flex e-con-boxed e-con e-parent\" data-id=\"13e44f4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-651e4a3 e-con-full e-flex e-con e-child\" data-id=\"651e4a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-f9c4eaa e-con-full e-flex e-con e-child\" data-id=\"f9c4eaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b56dc64 elementor-widget elementor-widget-heading\" data-id=\"b56dc64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">It's also advantageous for companies to contribute the performance bonus to the Pension Fund\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2f1f10 elementor-widget elementor-widget-text-editor\" data-id=\"a2f1f10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>First, they can <strong>deduct the costs from IRES<\/strong>. Additionally, while the <strong>INPS contribution<\/strong> for the performance bonus in the paycheck is slightly above 23%, if it&#8217;s contributed to the Pension Fund, it drops &#8211; as a precautionary measure &#8211; to <strong>10%!<\/strong> Yes, <strong>10% as a precautionary measure<\/strong>, because <strong>it should actually be zero (0%)<\/strong>, but pending INPS ruling, the 10% substitute application is recommended. <\/p><p>Finally, thanks to these tax benefits, for the same costs to the company, it provides <strong>higher economic value to its employee<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0fda99e e-con-full e-flex e-con e-child\" data-id=\"0fda99e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3be6f0 elementor-widget elementor-widget-heading\" data-id=\"f3be6f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">An example:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e28cbe5 elementor-widget elementor-widget-shortcode\" data-id=\"e28cbe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpdt-c wdt-skin-aqua\">\n    \n    <input type=\"hidden\" id=\"wdtNonceFrontendServerSide_35\" name=\"wdtNonceFrontendServerSide_35\" value=\"3bd8314122\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/60689\" \/>    <input type=\"hidden\" id=\"table_1_desc\"\n           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   <table id=\"table_1\"\n           class=\"   display nowrap wdt-no-display data-t data-t wpDataTable wpDataTableID-35 \"\n           style=\"\"\n           data-described-by='table_1_desc'\n           data-wpdatatable_id=\"35\">\n        \n        <!-- Table header -->\n        \n<thead>\n<tr>\n                    <th\n                        class=\" wdtheader sort numdata integer \"\n        style=\"\">        wdt_ID<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_created_by<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_created_at<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_last_edited_by<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        wdt_last_edited_at<\/th>        <th\n        data-class=\"expand\"                class=\" wdtheader sort \"\n        style=\"\">        Voci<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Voci sp.<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Formule<\/th>        <th\n                        class=\" wdtheader sort numdata float \"\n        style=\"\">        Premio in busta paga<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">        Formule<\/th>        <th\n                        class=\" wdtheader sort numdata float \"\n        style=\"\">        Premio a Fondapi<\/th>    <\/tr>\n<\/thead>\n        <!-- \/Table header -->\n\n        <!-- Table body -->\n        \n<tbody>\n<!-- Table body -->\n<div data-id=\"35\"\n     class=\"wdt-timeline-item wdt-timeline-table_1\"\n     style=\"\">\n    <div class=\"wdt-table-loader\">\n        <div class=\"wdt-table-loader-row wdt-table-loader-header\">\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n            <div class=\"wdt-table-loader-header-cell wdt-animated-background\"><\/div>\n        <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n                    <div class=\"wdt-table-loader-row\">\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n                <div class=\"wdt-table-loader-cell wdt-animated-background\"><\/div>\n            <\/div>\n            <\/div>\n<\/div><!-- \/Table body -->\n                    <tr id=\"table_35_row_0\"\n            data-row-index=\"0\">\n                            <td style=\"\">1<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(A) Costo netto azienda<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.971,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.508,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_1\"\n            data-row-index=\"1\">\n                            <td style=\"\">2<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(B) costo lavoro*<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">909,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">300,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_2\"\n            data-row-index=\"2\">\n                            <td style=\"\">3<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(C) risparmio IRES<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">-938,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">-792,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_3\"\n            data-row-index=\"3\">\n                            <td style=\"\">4<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">(D) Premio lordo al dipendente<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_4\"\n            data-row-index=\"4\">\n                            <td style=\"\">5<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(E) Contributi INPS conto lavoratore<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">276,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_5\"\n            data-row-index=\"5\">\n                            <td style=\"\">6<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(F) IRPEF<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_6\"\n            data-row-index=\"6\">\n                            <td style=\"\">7<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">(G) Imposta sostitutiva 10%**<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">272,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_7\"\n            data-row-index=\"7\">\n                            <td style=\"\">8<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">Netto in busta<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">2.452,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_8\"\n            data-row-index=\"8\">\n                            <td style=\"\">9<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">Prestazione netta futura da Fondapi<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">0,00<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\">3.000,00<\/td>\n                    <\/tr>\n                            <tr id=\"table_35_row_9\"\n            data-row-index=\"9\">\n                            <td style=\"\">10<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">admin_fondapi<\/td>\n                            <td style=\"\">27\/07\/2024 09:23<\/td>\n                            <td style=\"\">* Contribuzione inps + oneri vari (30% circa)<\/td>\n                            <td style=\"\">** Calcolata al netto del contributo INPS (E)<\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                            <td style=\"\"><\/td>\n                    <\/tr>\n            <\/tbody>        <!-- \/Table body -->\n\n        <!-- Table footer -->\n        \n        <!-- 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On one hand, the company&#8217;s interest in motivating its employees, and on the other, the employees&#8217; interest in earning more!Contributing the performance bonus to the Fondapi Pension Fund is advantageous. Let&#8217;s discover why! What is the performance bonus? Also known as productivity bonus, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":61238,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-60689","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Performance Bonus to the Pension Fund - Fondapi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fondapi.it\/en\/how-it-works\/performance-bonus-to-the-pension-fund\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Performance Bonus to the Pension Fund - Fondapi\" \/>\n<meta property=\"og:description\" content=\"Home HOW IT WORKS The performance bonus serves a dual purpose. 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