INPS Message No. 3884/2023 – Operational instructions for the social security adjustment of 2023 fringe benefits.

News No. 37/2023

With message no. 3884/2023 of last October 6, INPS provided instructions for proceeding with the social security adjustment if fringe benefits and fuel vouchers were provided to employees during 2023, as stipulated by Decree-Law no. 48/2023 (converted with amendments by Law of July 3, 2023, no. 85)

It is useful to recall that for the year 2023, the fringe benefit exemption limit has been increased up to 3,000 euros for specific categories of workers (employees with dependent children). INPS reminds that “sums paid or reimbursed to employees (private and public) are included in the derogation from the general regime on the matter for the payment of domestic utility bills for integrated water services, electricity, and natural gas”. Furthermore, employers are required to provide prior information to unitary trade union representatives, where present”. To this last declaration, as will be recalled, is added the declaration that each employee, a potential beneficiary, is required to submit.

It is also recalled that for the determination of the 3,000 euro limit, goods or services (as well as any reimbursements or sums paid for water, electricity, and gas utilities) provided by previous employers must also be taken into account.

Would you like to know more?

Subscribe to studiopiceci.it to continue reading these exclusive posts.

Subscribe now