Employers’ sponsored healthcare plans since 1981
Employers’ sponsored healthcare plans since 1981


ASSIDIM benefits plans are available to employees and contractors of associated employers that apply a national contractual agreement or have implemented a company agreement/regulation.

The benefits must be addressed to the whole population or to categories of employees.

“Categories” of employees/contractors can be identified whenever a homogeneous group is identifiable according to elements such as:

  • role;
  • level;
  • salary level;
  • seniority in the company;
  • the branch within the company;
  • working hours;
  • working location;
  • internal job grading;
  • etc.

The following tax and social security advantages are not provided in the case of an ad personam benefit, namely, they are offered only to some employees on a discretionary basis.


1. Contributions to supplementary healthcare plans

Do not constitute taxable income up to the annual limit of € 3,615.20.

The calculation takes into account contributions paid by the company to all supplementary healthcare funds.

REGULATION SOURCE: art. 51, comma II, lett. a) TUIR/86

When contribution exceed the annual limit, employees will be allowed to benefit from a proportional deduction for medical expenses

Deductible Cost from business income

COMPANY  - Employers’ contributions will be subject to a reduced 10% social security contribution (Solidarity contribution) .

EMPLOYEE - In case of employee’s contributions, they are subject to ordinary social security contributions.

REGULATION SOURCES: art. 9-bis del D.L. n. 103/1991 (art. 12, comma 4, lett. f) della L. n.153/1969, come novellato dall’art. 6 del D. lgs. n. 314/1997

2. Contributions to other plans

Contributions paid by employers and employees are considered taxable income for the following benefits plan:

  1. Death and disability due to non-professional accidents
  2. Death and permanent disability due to any cause
  3. Disability due to illness

Non- taxable contributions are those paid for:

  1. Lack of self- sufficiency (Long Term Care)
  2. Critical illness (Dread disease)
  3. Death and disability due to professional accidents


  • circ. Ministero Finanze n. 326/1997, par. 2.1
  • art. 51, comma 2,  lett. f- quarter) TUIR/86
  • circ. Agenzia delle Entrate n. 5/E del 29 marzo 2018

The applicable exemption limit is equals to € 258,24 (€ 516,46  for 2021) for assistance that generates a taxable income.

Deductible costs from business income

COMPANY  - Companies’ contributions will only owe 10% to INPS solidarity contribution and not the whole amount.

EMPLOYEE - In the case of employee’s sums, they owe the ordinary INPS contributions

REGULATION RESOURCES: art. 9-bis del D.L. n. 103/1991 (art. 12, comma 4, lett. f), della L. n. 153/1969, come novellato dall’art. 6 del D.Lgs. n. 314/1997

3. Contributions for assistance in case of death, permanent disability benefiting COMPANY  (REGULATION RESOURCE: ex circolare 55/99 Agenzia delle Entrate)Is not considered as incomeDeductible costs from business income.NO INPS contributions
PLEASE NOTE: The information in this section is derived from gathered experience with our associate companies and does not constitute tax advice. Please check the information provided with your suitable consultants.