With reference to the year-end tax and contribution adjustment that will be made with the payroll for the month of December 2021, we are requesting the following documentation, if any, and for organizational reasons, please have it received by the Firm no later than December 20, 2021:
1) Insurance policies: If insurance policies have been taken out for employees, executives and contractors, in case you have not yet done so, you must send us the policy statements and/or receipts of payments made in 2021 distinguishing between:
Premiums for insurance having as its object the risk of death or permanent disability not less than 5 percent (for contracts taken out or renewed after 2001) and against occupational and non-occupational accidents (in the case of cumulative policies, it is necessary to indicate the percentage of incidence by extra-professional risk);
Premiums for insurance covering the risk of non-self-sufficiency in the performance of acts of daily living;
Press for health insurance.
Documentation must be received by the Firm even if payments were made to "Institutions and Funds having exclusively welfare purposes" and "In accordance with provisions of contract or agreement or company regulations."
For each of these, it will be necessary to provide the names of the workers covered by the insurance coverages with an indication of the relevant amounts paid.
2) Fringe benefit: As the benefit provided for fringe benefits has been abolished since 5/29/2008, if the employer recognizes, including on the occasion of Christmas holidays, goods and/or services or vouchers representing the same, including those provided by third parties (disbursements in kind e not in cash), the value of which does not exceed, in the tax period, together with other fringe benefitsEuro 516.46 for the year 2021, tax exemption (tax and contribution) can be applied. We ask you to send us a list with the value of the Christmas parcel or other goods possibly recognized to employees and/or parasubordinate employees.
3) Provisional Single Certifications other labor relations.: companies are requested to inform their employees and collaborators that if they have had more than one employment relationship during the year 2021, there is an opportunity to carry out the tax adjustment operations with the pay for the month of December 2021, by handing over to their current employer the tax forms in their possession, which may contain all the data necessary for the tax adjustment, with particular reference to information on employee and assimilated income, taxes paid, employee deductions, and deductions for family dependents.
4) Deduction of productivity-related emoluments.: for companies in which second-level agreements have been signed for the disbursement of amounts related to productivity bonuses, in order for the aforementioned amounts to be subject to the substitute tax (thus the relief), the worker must make a written request, if the income conditions are met (income limit of 80,000.00 euros in the year 2020), only In the following cases:
(a) The substitute tax payer required to apply the substitute tax is not the same as the one who issued the Single Certification for 2020;
(b) The substitute tax payer required to apply the substitute tax, issued the Single Certification for 2020 for a period of less than one year;