Health expenses reimbursed by the company, must the amount collected be declared if it exceeds the amount of the expense?

For the year 2020 and for 2021, the tax exemption of the sums paid by the company to workers against corporate welfare agreements for an amount equal to 516 euros per year is envisaged. Consequently, if the reimbursement obtained exceeds the amount of health care costs up to the figure indicated, you will not have to declare anything in the 730. Otherwise you will have to check what is foreseen in the company agreement.