Factsheet for measure
IT-2023-1/3211
– measures in Italy
Tax measures for corporate welfare
Misure fiscali per il welfare aziendale
Background information
The Labour Decree (D.L. n. 48/2023) increased the exemption limit for fringe benefits to €3,000 for employees with dependent children. This measure is a response to the need for additional support for families with children. The law regulates this provision through Art. 40 of the decree, which outlines the criteria and conditions of eligibility for the bonus.
Content of measure
The measure covers employees with children, including those born outside of recognised marriage, and adopted or foster children, who are fiscally dependent as per Art. 12 of the TUIR (Income Tax Consolidation Act). This benefit provides an increase in the fiscal and contributive exemption ceiling for goods and services provided by the employer, from a regular value of €258.23 to €3,000. Included within the €3,000 limit are sums issued or refunded for the payment of domestic utility bills for integrated water services, electricity, and natural gas. The employer must inform the unitary union representations, and the worker must declare their eligibility for the bonus and provide the tax code of their dependent children. For workers without dependent children, the exemption limit remains at €258.23. The benefit is set for the fiscal year 2023.
Use of measure
No data available
Target groups
Actors and funding
|
Actors
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Funding
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National government
Trade unions
Employers' organisations
Company / Companies
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National funds
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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
|
|
Role
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Consulted
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Consulted
|
|
Form
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Any other form of consultation, institutionalised (as stable working groups or committees) or informal
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Any other form of consultation, institutionalised (as stable working groups or committees) or informal
|
Social partners' role in the
implementation, monitoring and assessment phase:
-
Only trade unions
-
Main level of involvement: Unknown
Involvement
We do not have the information on who participated in the designing of the measure.
Regarding the implementation, trade unions play a critical role in the implementation of the measure as outlined in the Labour Decree. The law mandates that employers inform the unitary union representations about the enhanced bonus scheme.
Views and reactions
No data available
Sources
-
10 May 2023: Fringe benefit: the limit up to 3,000 euros is back, but not for everyone
(www.ipsoa.it)
