Ugood news for workers regarding the fringe benefits, i.e. company benefits. In 2024, in fact, they will be able to receive this sort of “bonus”, the maximum limit of which has been raised to 2 thousand euros for employees with dependent children and to 1000 for those who do not have them, without the amount being counted in the tax return.
Tax-free fringe benefits
Today they were published the indications of the Revenue Agency that they have specified, in fact, that among the tax-free fringe benefits, only the sums paid or reimbursed by employers to employees will not be counted for the payment of household utilitiesbut will also include those for the rent or interest on the loan of the worker’s main home.
The requirements to obtain 2 thousand euros
Tax-free company benefits could reach up to 2 thousand euros for workers with dependent children, and will not only be available to employees, but also to co.co.co. and project collaborators. THEThe bonus is individualtherefore if both parents with dependent children, which for the tax authorities means having a child under the age of 24 and an income of 4 thousand euros gross per year, will have the requirements, the bonus of 2 thousand euros will be for each. A child is considered dependent even after the age of 24 if his income is less than 2,840 euros per year.
Among the measures dedicated to the family there are also tax-free fringe benefits (Getty Images)
The bonus up to one thousand euros
Workers without dependent children will have a limit on fringe benefits “halved” compared to parent employees. The exemption ceiling is up to one thousand euros and the categories are the same. The requirements also remain the same.
Having said that, it should be remembered that fringe benefits are not mandatory, but the employer decides independently whether to provide them or not and what type of benefit to grant to employees together with their salary.
Fringe benefits and flexible benefits
For greater clarity, it is better to explain exactly the difference between fringe benefits and flexible benefits.
The first are additional non-monetary compensation, such as a telephone, company car or computer, and housing. The latter, however, are those goods and services complementary to remuneration, provided through company welfare systems. Among these there are for example nursery school, scholarships and health insurancesupplementary pension, etc.
In most cases these benefits are also not taxed, apart from supplementary pensions, whose exclusion limit from the taxable base is set at 5,164.57 euros, and health policies, which are not taxable up to 3,615.20 euros.
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