Flexible Benefits 2021

We hereby remind you that as of June 1, 2021, you must make available to employees a supply of welfare goods and services in the amount of 200.00 euros.

Attached are examples of "welfare" tools as benefits payable to employees.

In this regard, we recall that if contractual welfare takes the form of the provision of goods and services, the exemption threshold limit of 258.23 euros (ex Art. 51, para. 3 of the TUIR) should be kept in mind.

Should the values of benefits (including cars) paid to the employee during the year exceed the above limit, the entire amount will be subject to social security and tax contributions.

1. Target audience

These are all workers who have passed the probationary period and are in force as of June 1, 2021, or subsequently hired by December 31, 2021, under the following types of contracts:

• permanent employment contract (including apprenticeship);

• fixed-term contract, with which they have accrued at least 3 months, even if non-consecutive, of seniority (January 1 - December 31, 2021);

• agency workers. In this specific case, the user company cannot directly provide welfare benefits to agency workers but must exclusively communicate to the Employment Agency the chosen welfare benefit and the month in which it decided to assign it. The cost of purchasing and subsequently forwarding it to the agency worker must be borne by the Agency.

Workers on unpaid or uncompensated leave are excluded during the

period June 1 - December 31. Furthermore, all individuals who are not

employees are excluded (e.g., collaborators, interns, self-employed individuals, etc.).

No pro-rata adjustment of the 200 euros can be made for workers with

part-time contracts.

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