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

News n.37/2023

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

It is useful to remember that for the year 2023 the exemption limit for fringe benefits has been increased up to 3,000 euros for certain categories of workers (workers with dependent children). The Inps recalls that “the sums paid or reimbursed to employees (private and public) “for the payment of domestic utilities for the integrated water service, electricity and natural gas” are included in the derogation from the general regime on the matter. Furthermore, employers are required to provide prior information to the unitary trade union representations, where present”. To this last declaration, as will be recalled, is added the declaration that each employee, potential beneficiary, is required to present.

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

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