Petrol bonuses of up to 200 euros and new fringe benefits of up to 3,000 euros for employees with dependent children follow separate and independent limits. The payroll concessions recognized at the discretion of the employer for the year 2023 are enhanced
Petrol bonus up to 200 euros and new fringe benefit of maximum value equal to 3.000 euro recognized to employees with dependent children follow different thresholds and therefore they are cumulative.
The two concessions applicable in paycheckat the discretion of the employer, represent autonomous and separate concessions which it will be possible to recognize in parallel.
The maximum amount of the benefit due by combining the two concessions therefore amounts to 3,200 euros. The clarifications come fromRevenue Agencywith the circular no. 23/E of 1 August 2023.
Petrol bonus €200 and fringe benefit €3,000: separate limits for employee benefits
Il law decree n. 5/2023 predicted thetax exemption petrol vouchers issued to employees by their employer during the current year, for a maximum value of 200 euros.
A facilitation that the same law defines as further and additional to the fringe benefit exemption tax regimeordinarily envisaged for a maximum value of 258.23 euros per year.
With the instructions relating to the new bonus of up to 3,000 euros recognized in pay slips to employees with dependent children, contained in the Circular of the Revenue Agency n. 23/E of 1st Augustthe possibility of combining the two benefits is confirmed.
Il petrol bonus up to 200 euros and new fringe benefits for the parents then two follow separate limitsan important clarification for the purpose of avoiding exceeding the maximum exemption thresholds and, therefore, incurring the risk of taxation of the total sums disbursed.
As clarified by the Revenue Agency, to benefit from the subsidized tax regime envisaged for 2023 for goods and services provided by the employer in favor of each employee, it is possible to reach the value of 200 euros for one or more petrol vouchers and, in parallel, the value of 3,000 euros for other goods and services.
In the threshold of 3,000 euros it will be possible to include you additional fuel vouchersin parallel with the amounts recognized by way of example for the payment of water, electricity and gas bills.
Petrol bonus and fringe benefit 2023: how the new concessions work
Both petrol vouchers and the new fringe benefits for employees with children are recognized concessions at the discretion of the employer.
These are not government-related bonuses, but rather measures that fall under corporate welfare and for which tax breaks have been extended for the current year.
Up to the threshold of 200 euros as regards the fuel bonus and 3,000 euros as regards fringe benefits for employees with dependent children, theexclusion of the sums from the formation of the worker’s incomewith benefits both on the IRPEF front due and on social security contributions.
In both cases it is therefore a matter of elements complementary to the salary and measures which therefore fall within the sphere of corporate welfare.
However, the application of the concessions is bound to compliance with the maximum amount limit expected. Once the threshold of 200 euros has been exceeded for petrol vouchers and 3,000 euros for fringe benefits for employees with children (258.23 euros for workers in general), the entire amount paid is subject to taxation.
The thresholds will in any case be monitored separatelywith the possibility therefore of accumulating the tax benefits due.