INPS message no. 3884/2023 – Operating instructions for social security adjustments for fringe benefits in 2023.
- giorgiafrisenda
- November 22, 2023
- Reading time: 4 min
News . 37/2023
With message no. 3884/2023 dated October 6, INPS provided instructions for proceeding with social security adjustments in cases where fringe benefits and fuel vouchers were paid to employees during 2023, as provided for by Decree Law no. 48/2023 (converted with amendments by Law no. 85 of July 3, 2023).
It is worth noting that for the year 2023, the exemption limit for fringe benefits has been increased to €3,000 for certain categories of workers (workers with dependent children). The INPS (Italian National Social Security Institute) notes that this includes "in the exemption from the general rules on this matter, sums paid or reimbursed to employees (private and public) "for the payment of domestic utilities for integrated water services, electricity, and natural gas." Employers are also required to provide advance notice to the trade union representatives, where present." In addition to this last statement, as you will recall, there is also the statement that each employee, as a potential beneficiary, is required to submit.
It should also be noted that also the goods or services (as well as any reimbursements or sums paid for water, electricity, and gas utilities) provided by any previous employers must be taken into account when determining the limit of 3,000 euros.