Fringe benefits and bonus bills in paychecks up to 600 euros

Company fringe benefits available up to 600 euros with the possibility of obtaining the bonus bills directly in the pay slip. Employers can pay or reimburse household utility costs for water, gas and electricity.

It was the Aid Decree bis to raise the exemption threshold of the sums and services paid by the employer to employees, also including support in the payment of bills limited to the tax period 2022. The ceiling is normally set at € 258.23.

In this article we explain what they consist of the fringe benefits with the bill bonus recognized in the pay slip, how the facilitation works and what are all the planned news.

FRINGE BENEFIT AND BONUS BOLLETTE 2022, THE NEWS

The Aid Decree bis, in art. 12, included in the fringe untaxed corporate benefits also the costs for household water, gas and electricity. In practice, the employer can pay his employee a sum useful to payment of bills, without this amount being subject to personal income tax. To make the measure even more effective, the exemption threshold is also raised to 600 euroswhen theart 51, paragraph 3 of the TUIR provides for a ceiling of € 258.23 per year. The sums that exceed this limit, in fact, are considered employee income and are taxed as such.

The facility, for which they were allocated 86.3 million eurosis applicable to the whole of 2022, therefore retroactivelycompanies being able to reimburse the bills already paid from January 2022. This is therefore an intervention that goes hand in hand with all those envisaged by the Government in contrast to dear energy we talk about in this article dedicated to the 2022 bill bonus.

WHO THE FRINGE BENEFIT BILLS ARE FOR

The electricity and gas vouchers in the paycheck are due to private employers who will have to provide them to the final recipients, or their employees. Under the general rules on fringe benefits, employers in the private sector also include:

  • self-employed workers;
  • public economic bodies;
  • subjects who do not carry out a commercial activity.

Unless there are different indications that envisage meanings with respect to the general legislation, the ultimate beneficiaries of the facility are all employees, to be understood on the basis of the type of income produced, i.e. that of dependent work (on a fixed and permanent basis). They remain excluded the following categories of workers:

  • CO.CO.CO type collaborators, administrators, occasional self-employed workers;
  • other subjects receiving similar income from work, such as trainees;
  • the workers of the public administrations referred to in article 1, paragraph 2, of Legislative Decree 30 March 2001, n. 165 and non-economic public bodies.

HOW MUCH THE GOOD BILLS AMOUNT

The bonus on payroll bills can have a different amount depending on what the employer decides, as long as it is within the annual maximum limit of 600 euros established by the Aid Decree bis. In fact, being included in the general ones provided for byarticle 51 of the TUIR, these vouchers are subject to the ceiling of 600 euros together with, for example, meal vouchers or the equipment of the PC, smartphone and company car. The choice of how to manage the ceiling of 600 euros is up to the company that decides how much to recognize in the pay slip to help employees with their bills.

It should also be noted that they continue to be excluded from the aforementioned threshold fuel vouchers of 200 euros introduced by Energy Decree converted into Law we talk about in this dedicated in-depth study which must be counted separately from other benefits.

WHAT BILLS BILLS IN PAYBOOK BONUS FINANCE

Good utility bills paid in the form of corporate benefits fund the utility bills electricity, gas and water that the employee has paid, or has yet to pay, in the course of 2022. Therefore, only the bills referred to are included Household utilities.

HOW BILLS BENEFITS WORK

But how exactly do these paycheck coupons work? While waiting for the Revenue Agency to clarify the operational aspects about which we will update you in this same article, it should be noted that the law speaks of “sums”. For this reason, direct cash payments are included in the concession upon payment of users or for reimbursement of those expenses by employees. In this regard, it will be necessary for the employer to request employees supporting documents of the energy costs incurred, such as bills. This is also necessary to avoid that these are utilities that are not included in the concession.

The same utilities, then, provided that the Revenue Agency does not rule otherwise, must not necessarily be in the name of the worker but even to a cohabiting family member.
In the discipline on fringe benefits, for the purposes of taxation, in fact, not only the compensation in kind paid to the employee, but also those granted to the spouse, to children and other family members of the employee, regardless of whether or not they are fiscally dependent.

TEMPORAL EFFECTIVENESS OF BILLS BONUS IN PAY BAG

The norm, as mentioned, holds true throughout 2022. This means, on the one hand, that the bills covered by the benefit are those issued in 2022 and, on the other hand, that the tax-exempt limit for all other benefits also rises from 258.23 to 600 euros for all the other fringe benefits. . Please note that the increase in the limit is not a real novelty, given that in the middle of the Covid emergency the threshold of 258.23 euros had been raised to 516.46 euros for both 2020 and 2021 from August Decree.

NORMATIVE REQUIREMENTS

We provide the text of the Law Decree n.115 of 9 August 2022 – Aid Decree bis (Pdf 337 Kb) published in Official Gazette n.185 of 8-9-2022.

OTHER HELP AND UPDATES

We recommend that you also read the in-depth analysis on fuel bonus 200 euros and the guide dedicated to bonus billsTo find out about other aids, bonuses and concessions available for families and workers, you can visit the our section dedicated to helping people. We also invite you to subscribe to ours free newsletter to receive all updates and al Telegram channelto read the news in preview.

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