Event venue

Webinar

Target audience

Member companies

Description of content and objectives

The "Labour Decree", which came into force on 5 May, has raised the tax-free threshold for fringe benefits to €3,000 for 2023, but only for employees with dependent children.
For these same employees, the exemption threshold also includes sums paid or reimbursed by employers for the payment of domestic utility bills.

In addition to the increase in the fringe benefit threshold, the option to provide employees with fuel vouchers or similar instruments has been extended for 2023, up to a limit of €200 per employee. Unlike last year, however, the exemption applies only to tax and not to social security contributions.

The session will analyse these two relief measures and their application within corporate welfare plans, as well as their relation to the conversion of performance bonuses into welfare services.

Programme

• Increasing the tax-free benefit threshold for employees with dependent children
• Sums paid or reimbursed for the payment of domestic utility bills
• Additional conditions for applying the relief measure: employee declarations and prior notification to the unitary trade union representatives
• New fuel vouchers, tax-exempt up to €200 per employee
• Coordination between fuel vouchers and the tax-free threshold
• The 5% substitute tax for performance bonuses paid in 2023 and their conversion into welfare services

Speakers:

• Domenico Miscioscia, Tax Policy Department, Assolombarda
• Marta Castelli, Tax Policy Department, Assolombarda

Registration details

This session is reserved for member companies and will be held as a webinar. To attend, please register using the application form on the Assolombarda website.