The value of petrol vouchers given by private employers to employees, within the limit of 200 euros per worker, does not contribute to the formation of income from employment. It is one of the innovations contained in the provision with which the Council of Ministers intervenes to mitigate the effects of high fuel costs. On closer inspection, based on the first indications, it is the extension of a measure already envisaged by Legislative Decree 21/2022 and now extended to the period January-March 2023.
Excluding public administrations
In circular no. 27/E of the Inland Revenue released last year are specified what they are employers and workers affected by the benefit, the methods of disbursement and the rules to follow in the event that they are recognized as a result bonus. Under the law, private employers can access the benefit. In detail, the practice document clarifies that subjects who do not carry out a commercial activity and self-employed workers also fall within the scope of application, provided that they have their own employees. On the other hand, public administrations are excluded from the subsidy.
No prior arrangements required
As for the category of workers receiving petrol vouchers, it is essential that they are holders of income from employment. Considering that the provision is intended to compensate the employees of private employers of the higher costs incurred following the increase in the price of fuel, the vouchers can be paid by the employer immediately, without the need for prior contractual agreements.
How to take advantage of bonuses
Petrol vouchers are disbursements paid by private employers to their employees for refueling for motor vehicles (such as petrol, diesel, LPG and methane). On this point, the circular specifies that the provision of vouchers (or similar titles) for recharging electric vehicles is also entitled to the facilitation. The petrol bonus of 200 euros does not contribute to the formation of employee income and represents afurther facilitation compared to the general one already foreseen by article 51 of the Tuir; it must therefore be counted separately from other benefits. It follows that, in order to benefit from the tax exemption, the goods and services supplied during the tax period by the employer to each employee can reach a value of 200 euros for one or more petrol vouchers and a value of 258.23 euros for all other goods and services (including any additional petrol vouchers).
No income limits
According to the old established criteria everyone can have the bonus regardless of salary, given that the granting of the bonus is not linked to income limits. No application is required from the employee to obtain it: the employer will decide whether to pay them and how much.