Factsheet for measure
IT-2022-33/2888
– measures in Italy
Corporate welfare and help with bills for employees
Welfare aziendale e aiuti bollette
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
Actors and funding
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Actors
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Funding
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National government
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No special funding required
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Informed
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Informed
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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Unknown
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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.
Views and reactions
No data available.
Sources
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10 August 2022: Corporate welfare 2022, exemption of up to 600 euros also for bills: the news of the Aid Decree bis
(www.informazionefiscale.it)
