The article 23 of the “fiscal law 2017” introduces news on corporate welfare, integrating the art. 51, paragraph 2, of the Consolidated Income Tax Act.With the letter f-c according to which the components of income are not “contributions and premiums paid by the employer on behalf of all employees or categories of employees for performance, even in form of insurance, relating to the risk of long-term care in the adoption of measures of everyday life, or having for object the risk of serious diseases”. This exemption is not subject to any limit to the contributions paid by the employer.

The benefits in question are those indicated in art. 2, paragraph 2, letter d), points 1) and 2) of the Decree of the Minister of Labour, Health and Social Policy on the October 27, 2009, published in the Official Gazette n. 12 of January 16, 2010 :

1) social benefits of a health guarantee for not self-sufficient persons in order to promote the autonomy and stand-by duty at home, in particular care to protect, help staff in carrying out daily activities, home familiar help , the promotion of social activities to encourage active lifestyles, as well as the performance of the same nature to guarantee in residential and semi-residential facilities for not self-sufficient persons not be cared at home, including those of hospitality;

2) “health care of social relevance, related to the nature of the need, to ensure for not self-sufficient persons in home environment, semi-residential and residential, articulated according to the intensity, complexity and duration of assistance “.

The Article. 23 of the examined bill also provides an interpretation of the Article. 51, paragraph 2, letter. f) of the Income Tax Code which provides for the non-inclusion in the taxable income for the “use of works and services recognized by the employer voluntarily or pursuant to provisions of the contract or agreement or company policy, offered to employees in general or categories of employees and family members indicated in the article 12 of the Income Tax Code for the expenses incurred for specific educational purposes, education, recreation, health and social care or worship (art. 100, paragraph 1 of the Income Tax Code)”. In particular, it is made clear that the provisions above shall also apply to works and services recognized by the employer, in the private or public sector, in accordance with provisions of the national collective labor agreement, the inter-confederal agreement or territorial collective agreement.

It is finally arranged that, for the purposes of the above-mentioned, are not a component of the income from employment, or subject to the substitute tax of 10%:

a) contributions to supplementary pension schemes introduced by Legislative Decree December 5th, 2005, n. 252, paid by the worker’s choice to replace, in whole or in part, of the amounts referred to in subsection 182 article 1 of Law 28 December 2015, n. 208 as: “the rewards of income from variable amount the payment of which is linked to increases in productivity, profitability, quality, efficiency and innovation, measurable and verifiable on the basis of criteria defined by the decree referred to in paragraph 188 of the same article, as well as the amounts paid in the form of participation in the profits of the enterprise “, even if they exceed the limits set out in Article 8, paragraphs 4 and 6 of the Decree n. 252 of 2005. These contributions do not form part of the taxable supplementary pensions for purposes of applying the provisions of article 11, paragraph 6, of the same legislative decree no. 252 of 2005;

b) the contributions referred to the 51, paragraph 2, letter a) of the Income Tax Code, namely those concerning “health care paid by the employer or the employee to agencies or boxes which are exclusively charitable purpose in accordance with the provisions of the contract or agreement or company policy, that operate in the policy areas set out in the decree of the Minister of Health referred to the Article 10, paragraph 1, letter e-ter) of the Income Tax Code, for a sum not exceeding a total of € 3615.20. For the purpose of calculating the above limit it is taken into account in health care contributions paid under the Article 10, paragraph 1, letter e-ter)”, by worker’s choice to replace, in whole or in part, the amounts indicated in paragraph 182, article 1 of Law 28 December 2015, n. 208, even if they exceed the limits set out in the article 51, paragraph 2, letter a).