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Fringe benefits - The 2022 facilities

For 2022 fringe benefits to employees, the ceiling is raised to 600 euros plus another 200 euros but with different rules: how to apply them without paying taxes.
The Aiuti bis decree (Art. 12 of Decree Law No. 115/2022) not only raised the tax-free threshold for goods sold and services provided to employees in the current tax period to 600 euros, but also provided to admit into the list of fringe benefits also the amounts disbursed or reimbursed for the payment of water, gas and electricity bills (household utilities).
Not only that: again and only for 2022, it is also possible to recognize gasoline vouchers or similar title to a maximum value of 200 euros, recognized in addition to this increased threshold, including for charging electric vehicles or as performance bonuses in lieu of the contractual bonus.

Fringe benefits: the rules for 2022

In practice, until December 31 (actually the law allows fringe benefits to be paid by January 12 of each year), employers can grant - as part of the formation of employee income - sums of money or goods and services up to a value of 600 euros in total without applying taxes or contributions on these sums in the payroll, as an exception to the usual annual limit of 258.23 euros.

Incidentally, unlike other forms of corporate welfare, in the case of the fringe benefits in question it is also possible to recognize such benefits as ad personam treatment.

Beware, however: in the presence of several benefits determined by different criteria, one must make sure that this overall threshold is not exceeded - taking into account all income received, even if derived from other employment relationships - otherwise taxation is triggered on the entire amount, and not only on the part exceeding the ceiling granted. For example, a voucher paid or granted before January 12, 2023 falls under the allowed ceiling even if it is not used, contributing to the overall computation of the 2022 threshold (€600 + €200).


Fringe benefits 2022: thresholds and allowable assets

In summary, for the 2022 tax year, the allowable goods and services are:
- those within the increased threshold of 600 euros, up to the annual limit:
o shopping vouchers
o gasoline vouchers
o water, electricity and gas household utility reimbursements.
- As any additional goods and services beyond the annual limit:
o gasoline vouchers or similar title for up to 200 euros (also in lieu of performance bonuses)

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