The extension of smart working, the tax treatment of fringe benefits and the detaxation of social security contributions paid to caregivers. These are some of the innovations that come with the dl Lavoro, currently under examination by the Social Affairs and Health Commission of the Senate, ready for arrival in the Chamber on 13 or 14 June.
Smart working until December 31st
There is still an extension of smart working in the private sector – fragile workers and parents with children up to 14 years of age will be able maintain this working method until next December 31st – while in the public sector the extension is still being discussed, because coverage is being discussed and the go-ahead from the PA minister, Paolo Zangrillo, is still missing.
Fringe benefit tax reduction
For fringe benefits, i.e. corporate welfare measures recognized by companies to employees, it is maintained a tax-free threshold of 3 thousand and only for employees with children. However, the exemption has been introduced for the contributory part thanks to an allocation of 190 million euros.
Decontribution for caregivers
Here comes the tax relief of contributions for caregivers. The amendment provides for the 100% exemption of social security contributions, for a period of three years – from 2023 to 2025 – and with a ceiling of 3,000 euros, in favor of newly hired caregivers who assist non self-sufficient elderly people or in the event of permanent transformation (stabilisation) of a “domestic work contract with assistant duties for non self-sufficient persons over 65 years”.
Parents with children under 14 years old
Beneficiaries of the inclusion allowance who have children under the age of 14 will be able to refuse an indefinite employment contract if it exceeds 80 kilometers or cannot be reached in 2 hours by public transport. An amendment which derogates from the general rule according to which the recipient of the inclusion allowance is obliged to accept a permanent job offer with no distance limits.