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MILANO – Also for 2021 the share of “fringe benefit“(the so-called remuneration in kind) that the employer can pay tax-free to the worker, ie without expanding the tax base: from 258.23 to 516.46 euros.
The extension of the benefit – introduced for 2020 by the August decree – comes when lo smart working it still dominates the working life of many people and, according to observers, it will remain a widespread practice even once normalcy returns.
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