News n.54/2022
Subject: Instructions for the social security adjustment of Fringe Benefits paid under the corporate welfare measures adopted by the Ai bis and quater decrees.
By message no.4616/2022 the Inps provides operational instructions for making the social security adjustment in the case of the disbursement of fringe benefits whose exemption limit, limited to the 2022 tax period, has been raised up to 3,000, reminding that the raising of the exemption threshold also affects the determination of social security taxable income.
For the purpose of the year-end adjustment, the Institute explains the three ways in which the recovery of the contribution paid can be made.
In particular, it will be possible to:
1. act by using the contribution variable "FRIBEN" exclusively for the December 2022 accrual reports;
2. with an ex officio regularization, operated by Inps through a two-way drawer, with the subject "FRINGE BENEFIT UP TO € 3000," by submitting an employer responsibility statement but only in the January and February 2023 accrual reports;
3. with standard modes of regularization, for each affected accrual and specifying the taxable income net of fringe benefits in cases where the previous modes cannot be applied.
The three modes, Inps specifies, are alternatives to each other.
The salient features of the message that is the subject of this circular will be outlined below.
As is well known, Article 3, Paragraph 10(b) of Decree-Law No. 176/2022 (so-called Decr. Aiuti Quater), provided, for the year 2022, the raising of the exemption threshold to 3,000 euros "of the value of goods sold and services that does not contribute to the formation of employee income under Article 51, paragraph 3, of the TUIR", including among the so-called fringe benefits, again with reference to the year 2022, also "amounts disbursed or reimbursed to employees for the payment of domestic utilities of integrated water service, electricity and natural gas".