What should employers do?

with the letter no. 4616 of December 22, 2022, the INPS gave instructions to employers regarding the adjustment and recovery of the €3,000 bonus to employees, which represents the value under which fringe benefits are not subject to taxation. Let’s see together all the details about it.


INPS, with message no. 4626 dated December 22, 2022may disclose instructions to employers with respect to adjusting and refunding the value of goods and services provided to employees by means of marginal benefits.

Let’s see in the next article what they need to do.

Employee bonus 3,000 euros: what’s up?

Covid-19-a global-economic-crisis

with the message no. 4616 dated December 22, 2022INPS has updated instructions for employers interested in the so-called Employee bonusesunderstood as the value of goods and services that I write down marginal benefits Expenses are not subject to taxes.

For the 2022 tax period, the maximum exemption was brought to 3000 euros New types of benefits were added, such as fuel bonus, which were introduced in Circular No. 35 / e from the Revenue Agency last November and the amounts spent to cover household utilities.

Employers will be able to view the data in the section “Contribution points of saleUNIEMENS flows in different ways, depending on the reference period.

Employee Bonus 3,000 Euros: Instructions for Employers

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Specifically, employers will have three different options available for displaying the modification process data in the UNIEMENS stream.

to me Reports related to December 2022you will have to use the section “VarRetributiveWith specific salary variables:

  • FRIBEN, for use in the specific jurisdiction in which there is taxable income to be reduced, indicating the amount of additional benefit for the same efficiency;
  • FRBDIM, to be used, possibly in combination with FRIBEN, in the event of a maximum excess relative to the specified efficiency;
  • FRBMAS, to be used to carry forward the taxable portion of the maximum increase found on subsequent jurisdiction returns to those affected by fringe benefits, due to the effect of the decrease in taxable income for prior efficiencies.

to me Complaints related to January and February 2023On the other hand, before proceeding with the dispatch, employers must declare that they benefit from the redemption procedure via a two-way staircase, with the specified object “additional benefit up to 3000 euros”.

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