News n.37/2023
By message no. 3884/2023 of last Oct. 6, Inps provided instructions for making the social security adjustment if fringe benefits and fuel vouchers, to employees, were paid during 2023, as provided by Decree Law No. 48/2023 (converted with amendments by Law No. 85 of July 3, 2023)
It is considered useful to mention that for the year 2023 the exemption limit for fringe benefits has been increased up to 3,000 euros for certain categories of workers (workers with children who are tax dependent). Inps recalls that the following are included "in the exemption from the general regime on the subject, the amounts paid or reimbursed to employees (private and public) "for the payment of domestic utilities of integrated water service, electricity and natural gas". Employers are also required to provide prior information to unitary union representatives, where present." In addition to the latter declaration, as will be recalled, each employee, a potential beneficiary, is required to submit.
It is also recalled that also goods or services (as well as any reimbursements or sums paid for water, electricity and gas utilities) paid by any previous employers must be taken into account when determining the 3,000 euro limit.