Flexible benefits 2021
- Studio Piceci
- April 21, 2021
- Reading time: 3 min
We hereby remind you that, as of June 1, 2021, you must make available to your employees welfare goods and services worth €200.00.
Attached are examples of welfare instruments such as benefits payable to employees.
In this regard, we would like to remind you that if contractual welfare takes the form of the provision of goods and services, the exemption threshold of €258.23 (pursuant to Article 51, paragraph 3 of the TUIR) must be taken into account.
In the event that the value of benefits (including cars) paid to the employee during the year exceeds the above limit, the entire amount will be subject to social security and tax contributions.
1. Recipients
This applies to all workers who have passed their probationary period and who are employed as of June 1, 2021, or subsequently hired by December 31, 2021, with the following types of contracts:
permanent contract (including apprenticeships);
fixed-term contract, with at least 3 months of service (January 1-December 31, 2021), even if not consecutive;
temporary workers. In this specific case, the user company cannot provide welfare benefits directly to temporary workers but must only notify the Employment Agency of the welfare benefits chosen and the month in which it has decided to provide them. The cost of purchasing the benefits and subsequently forwarding them to the temporary worker must be borne by the Agency.
Workers on unpaid or uncompensated leave are excluded from the
period June 1 - December 31. Furthermore, all those who do not
are employees (e.g., collaborators, interns, self-employed professionals, etc.).
No re-proportioning of the €200 may be carried out for workers with
part-time contract.