Temporary staff count for productivity bonus eligibility
A new circular from the Tax and Customs Authority clarifies that temporary-contract workers who are on the payroll at the end of the reference period count when companies calculate eligibility for the State Budget 2025 productivity bonus — even though those temporary workers themselves cannot receive the bonus. Employers should review end-of-period headcounts and payroll reporting to determine entitlement and consult accountants or tax advisers on the circular's details.
