30% reduction on bonus possible if work period exceeds two years

A worker inquired whether a 30% reduction on an extraordinary bonus received in 2024 could apply if the work generating the bonus lasted more than two years, excluding the time until payment. The DGT confirmed this is possible if the work period exceeds two years.

The 30% reduction on extraordinary bonuses may apply if the underlying work period exceeds two years, excluding the time between work completion and payment.