Corporate welfare and help with bills for employees

Welfare aziendale e aiuti bollette

Country	Italy , applies nationwide
Time period	Temporary, 09 August 2022 – 31 December 2022
Context	War in Ukraine, Cost of Living Crisis
Type	Legislations or other statutory regulations
Category	Promoting the economic, labour market and social recovery into a green future – Support for energy bills
Author	Alessandro Smilari (Fondazione Giacomo Brodolini)
Measure added	14 September 2022 (updated 19 June 2023)

Background information

Decree-Law No. 115 of 9 August 2022, published in Official Gazette No. 185 of 9 August 2022, is called the 'Decreto Aiuti Bi.' This measure adds to or modifies some of the points contained in the previous 'Decreto Aiuti' (Decree-Law No. 50 of 17 May 2022). This decree contains measures against the high cost of living and rising energy costs. In order to implement the package, €15 billion have been earmarked, plus a further €2 billion for long-term measures.

Content of measure

The possibility for company contributions towards the payment of domestic utilities for the integrated water service, electricity and natural gas are foreseen in the Aid Decree Bis 2022. Such subsidies, which are 'fringe benefits', fall under the corporate welfare rules. These items will also be among those that do not contribute to income formation, up to the limit raised again to €516 for 2022.

Once the total amount of €600 is exceeded, the entire amount of goods and services recognised by the employer will be included in the employee's income.

This measure also envisages an autonomous ceiling of €200 for petrol vouchers.

The total amount allocated for this measure is unknown.

Use of measure

No data available.

Target groups

Workers	Businesses	Citizens
Employees in standard employment	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
National government	No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Informed	Informed
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

Unknown
Main level of involvement: Unknown

Involvement

The social partners were informed about the contents of the decree. CGIL (Confederazione Generale Italiana del Lavoro), CISL (Confederazione Italiana Sindacati Lavoratori) and UIL (Unione Italiana del Lavoro), the three main confederations, were informed of this measure. As for the employers' associations, those definitely informed are Confcommercio, Confesercenti, Federdistribuzione, Alleanza cooperative, Federterziario, Confservizi and Confetra.

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