The €600 bill bonus and the €200 petrol bonus are cumulative bonuses and represent two distinct features of an employee paycheck: Here are all the details.
Latest circular fromrevenue agency He reignited the controversy over bonus bonds of 600 euros and other recent bonuses on Payroll.
In fact, the financial legislator recently envisaged various measures to interview employees at this very historic moment between double-digit inflation, the energy crisis and the fallout from the health emergency in the past two years.
The ratio is always the same, i.e. to reduce the tax burden on the workers, especially in relation to the famous tax wedge i.e. the difference between the net that the worker receives in his salary and the cost including taxes (Irpef) and contributions (Inps) that his company claims to be able to cash out that net .
Bonus bills of 600 euros and petrol bonus of 200 euros: the news is in the Revenue Agency’s bulletin
The Revenue Agency circular clarified two important elements in the matter of the new salary perks:
- cumulative amount limit;
- The coexistence of the bill reward and the oil reward.
Maximum additional benefits from €258.23 to €600.00
The first important clarification came about the limits of subsidized amounts.
The legislator intervened in the rule provided for in Article 51 Paragraph 3 of the TUIR, and as a result:
“For goods sold and services rendered to the worker, the non-taxable works within the ceiling of €258.23“
This limit has been raised to €600.00 and more: it also includes reimbursements for the worker’s cost of electricity and gas.
But beware: 600 euros doesn’t add up to 258.23 euros, it’s the new limit!
So when we talk about bonus bonds of 600 euros for employees, we should refer – technically – to the subsidy in terms of fringe benefits that completely cover the new limit.
Why is the above aspect important? Because if the employer pays the worker 650 euros instead of 600, the result will be taxes on the entire amount and not just on the excess. So the worker instead of getting a net €650 would get about half of it. This point is essential and it is a good idea for employers to discuss with accountants and business advisors in order to avoid the risk of tax refunds on these amounts.
The €200 Petroleum Bonus can be combined with the €600 Bill Bonus
L ‘revenue agency Clarify a second very important point: The €200 Petroleum Bonus can be fully combined with the €600 Invoice Bonus.
In other words, the €600 invoice bonus – provided for in the new version of Article 51, paragraph 3, of TUIR – is an additional, different and independent benefit, compared to the €200 petroleum bonus (whose regulatory reference is Article 2 of Legislative Decree 21/2022 ).
It follows, after the latest regulatory changes and their subsequent clarifications revenue agency:
In order to benefit from the tax exemption, the goods and services provided in the 2022 tax period by the employer for the benefit of each employee can reach a value of €200 for one or more fuel vouchers and value 600 euros for the total set of goods and other services provided directly in the payment voucherIncluding electricity and gas bills and any additional petrol vouchers
But be warned, the above discussion also applies to gasoline bonus. If €200 is exceeded, the full amount must be subject to taxes and contributions.
- The €600 billing bonus can be combined with the €200 petrol bonus
- Revenue Agency Circular No. 35 of November 4, 2022
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